<?xml version="1.0" encoding="ISO-8859-15"?>
<gnc-account-example>
    <gnc-act:title>
      Kontenrahmen SKR04
    </gnc-act:title>
    <gnc-act:short-description>
      Standardkontenrahmen SKR04 für die Unternehmensbuchhaltung
    </gnc-act:short-description>
    <gnc-act:long-description>
  Dies ist ein nicht ganz vollständiger Industrie-Standardkontenrahmen SKR04 für die Buchhaltung in Unternehmen. Der SKR04 orientiert sich an den Positionen des Jahresabschlusses (Aktiva, Passiva, Erträge und Aufwendungen) und ist von daher besonders den Neueinsteigern der Unternehmensbuchhaltung zu empfehlen. Da sich diese Gliederung außerdem an die HGB-Vorschriften für Kapitalgesellschaften anlehnt, sollten insbesondere auch GmbH-Buchhalter diesen Kontenrahmen verwenden. 
    </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>20. Jahresüberschuss/Jahresfehlbetrag</act:name>
  <act:id type="new">00363fa6340f307005ba0d755a738cd6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Achtung Summe 14+17+18+19</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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Aktiva</act:name>
  <act:id type="new">79b68c22ad98b86434e831c8d4403e06</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Aktiva</act:description>
  <act:slots>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>A. Anlagevermögen:</act:name>
  <act:id type="new">ad96a16869bd19ee1b46debd87bec7e3</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">79b68c22ad98b86434e831c8d4403e06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>I. Immaterielle Vermögensgegenstände:</act:name>
  <act:id type="new">44366f8ba9a603f070c4cb233ba3fec2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten;</act:name>
  <act:id type="new">a71a0c99a50f8b05134ca224bade9c5a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>EDV-Software</act:name>
  <act:id type="new">86bc920f63491212ae0f09cc889287fa</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0135</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a71a0c99a50f8b05134ca224bade9c5a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. Geschäfts- oder Firmenwert</act:name>
  <act:id type="new">da90e84e1a3258907057adbe8f2b0c7e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Geschäfts- oder Firmenwert</act:name>
  <act:id type="new">bac5921adbeff57928fcf857a75c3d04</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0150</act:code>
  <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="guid">da90e84e1a3258907057adbe8f2b0c7e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3. Geleistete Anzahlungen</act:name>
  <act:id type="new">a2e1cc6b2718e77e3b373c72ef4fe1f1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>II. Sachanlagen:</act:name>
  <act:id type="new">b0da9482b394285e067d3993934f3d20</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken</act:name>
  <act:id type="new">cdaa8a79b2ff9c43cf544704888a48f5</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Unbebaute Grundstücke</act:name>
  <act:id type="new">6a50ccd356ca750eed029b193265c3ea</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0215</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Geschäftsbauten</act:name>
  <act:id type="new">ee7ca67d4fe96710e7d43a19358e2d98</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0240</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Andere Bauten</act:name>
  <act:id type="new">ebe3b56ea67e9de041d3d963c4008a1b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0260</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Außenanlagen</act:name>
  <act:id type="new">ccaf12cd97c730da492c9cd906a06cf7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0310</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. technische Anlagen und Maschinen</act:name>
  <act:id type="new">7b61da627f39d9ad93b0c07a94185870</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Technische Anlagen und Maschinen</act:name>
  <act:id type="new">79c31e768a671b1e58dd3fb465943e46</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0400</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7b61da627f39d9ad93b0c07a94185870</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3. andere Anlagen, Betriebs- und Geschäftsausstattung</act:name>
  <act:id type="new">1f8f468ceb606f4191a04c11ac24f397</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>PKW</act:name>
  <act:id type="new">fe02517547121214e223e4a0df9407ff</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0520</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>LKW</act:name>
  <act:id type="new">c83b194bfba8f416cd85c38a1e48bdf1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0540</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Werkzeuge</act:name>
  <act:id type="new">31822822d1a464b634c1368c99f66a0f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0620</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Büroeinrichtung</act:name>
  <act:id type="new">72775e68a49ad04040ef1e9e7dc2269b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0650</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Geringwertige Wirtschaftsgüter bis 410 ¤</act:name>
  <act:id type="new">c15e061344f077bc0079a2bfaef71e27</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0670</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Betriebs- und Geschäftsausstattung</act:name>
  <act:id type="new">7240e49c6d8cd4f81d23fae932623602</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0690</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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  </act:slots>
  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4. geleistete Anzahlungen und Anlagen im Bau</act:name>
  <act:id type="new">5c47e0dc2064faf12e158d68259dd6b8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>III. Finanzanlagen:</act:name>
  <act:id type="new">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. Anteile an verbundenen Unternehmen</act:name>
  <act:id type="new">df8bf70f7f5d23ec45589969c0116855</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. Ausleihungen an verbundene Unternehmen</act:name>
  <act:id type="new">923f60793d7a6e78e527ecd7380f805d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3. Beteiligungen</act:name>
  <act:id type="new">f6f14b8adcfd975f759562fd130eaaa9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4. Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht </act:name>
  <act:id type="new">7c268f7112a229e4782b388fa561d875</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5. Wertpapiere des Anlagevermögens</act:name>
  <act:id type="new">f2325a526199be108d12d151fce75a11</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6. sonstige Ausleihungen</act:name>
  <act:id type="new">3c1f808daecd9c620f222b06720a7a3e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Beteiligungen</act:name>
  <act:id type="new">ff82155e950944f588c4034dc74cfa41</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0820</act:code>
  <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="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wertpapiere des Anlagevermögens</act:name>
  <act:id type="new">c8e11a1d8ef7624a75d5436c938537b3</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0900</act:code>
  <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="guid">4e9a105ac4c1e29657dcb0dbe1b88b4a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>B. Umlaufvermögen</act:name>
  <act:id type="new">b2a3c59a0f2421c0533c49f81f3f25b7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Umlaufvermögen</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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">79b68c22ad98b86434e831c8d4403e06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>I. Vorräte:</act:name>
  <act:id type="new">f0e89ba0e75b5b730bf0ba1995a8a713</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. Roh-, Hilfs- und Betriebsstoffe</act:name>
  <act:id type="new">ca74dbbf834416ff58d14c3f0ecc346e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">f0e89ba0e75b5b730bf0ba1995a8a713</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Roh-, Hilfs- und Betriebsstoffe (Bestand)</act:name>
  <act:id type="new">3c621c62cb0780fc4fcf834416517e12</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1000</act:code>
  <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="guid">ca74dbbf834416ff58d14c3f0ecc346e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. unfertige Erzeugnisse, unfertige Leistungen</act:name>
  <act:id type="new">57744cbda135dce6166095fefd147e42</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">f0e89ba0e75b5b730bf0ba1995a8a713</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Unfertige Erzeugnisse</act:name>
  <act:id type="new">511d2aa1cbe4cad49dc2670027c6f2a6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1050</act:code>
  <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="guid">57744cbda135dce6166095fefd147e42</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Unfertige Leistungen</act:name>
  <act:id type="new">f58e5e8112851dddbb893332a4df1d65</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1080</act:code>
  <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="guid">57744cbda135dce6166095fefd147e42</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>In Arbeit befindliche Aufträge</act:name>
  <act:id type="new">12f33cc965093cfe016c93d3a316f472</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1095</act:code>
  <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="guid">57744cbda135dce6166095fefd147e42</act:parent>
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<gnc:account version="2.0.0">
  <act:name>3. fertige Erzeugnisse und Waren</act:name>
  <act:id type="new">0f9017a1b010d5d3bcad15670906c3bf</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">f0e89ba0e75b5b730bf0ba1995a8a713</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Fertige Erzeugnisse (Bestand)</act:name>
  <act:id type="new">2946ff5735526be68fbd040028975307</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1110</act:code>
  <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="guid">0f9017a1b010d5d3bcad15670906c3bf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Waren (Bestand)</act:name>
  <act:id type="new">e88b482319b9657d116f95b240dab3c5</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1140</act:code>
  <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="guid">0f9017a1b010d5d3bcad15670906c3bf</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4. geleistete Anzahlungen</act:name>
  <act:id type="new">f82147634ae9c897fbb811d689b09057</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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<gnc:account version="2.0.0">
  <act:name>II. Forderungen und sonstige Vermögensgegenstände:</act:name>
  <act:id type="new">d55816be5c7d1e7fa03c28efb9417f95</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <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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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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<gnc:account version="2.0.0">
  <act:name>1. Forderungen aus Lieferungen und Leistungen</act:name>
  <act:id type="new">861dd4286ab9b10d94c55341c7aa26a8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <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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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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<gnc:account version="2.0.0">
  <act:name>Forderungen aus Lieferungen und Leistungen </act:name>
  <act:id type="new">4f4a924c4bde84d1f28a2bddb2527327</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1200</act:code>
  <act:description>Debitorensammenkonto</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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<gnc:account version="2.0.0">
  <act:name>Forderungen aus Lieferungen und Leistungen</act:name>
  <act:id type="new">c58b1cd06245a7f51d91e4fa61319902</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1210</act:code>
  <act:description>ohne Kontokorrent</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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<gnc:account version="2.0.0">
  <act:name>Zweifelhafte Forderungen</act:name>
  <act:id type="new">1ce0ab10192f8d9d2f386cdcee67ecc1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1240</act:code>
  <act:slots>
    <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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<gnc:account version="2.0.0">
  <act:name>Einzelwertberichtigungen zu Forderungen</act:name>
  <act:id type="new">12a681aa8c69edb9daa33e3d1bf8519a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1246</act:code>
  <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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<gnc:account version="2.0.0">
  <act:name>Pauschalwertberichtigungen zu Forderungen</act:name>
  <act:id type="new">2d09e5101750beceafd86dde3c1d365e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1248</act:code>
  <act:slots>
    <slot>
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      <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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<gnc:account version="2.0.0">
  <act:name>2. Forderungen gegen verbundene Unternhmen</act:name>
  <act:id type="new">4e169f2e371e1ff6c253e897659c40ac</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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<gnc:account version="2.0.0">
  <act:name>3. Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
  <act:id type="new">055fd27cb7a14553bb1d70bce679ee7c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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<gnc:account version="2.0.0">
  <act:name>4. sonstige Vermögensgegenstände</act:name>
  <act:id type="new">c480534042a768be83ee446aa2158ea7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
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<gnc:account version="2.0.0">
  <act:name>Kautionen</act:name>
  <act:id type="new">6f9c49a993f676ec1b00d440196b4a05</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1350</act:code>
  <act:description>gezahlte Kautionen</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:slots>
  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Darlehen</act:name>
  <act:id type="new">f116c989948dc775f089ae6079d84231</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1360</act:code>
  <act:description>Ausgereichte Darlehen</act:description>
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    <slot>
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      <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>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Durchlaufende Posten</act:name>
  <act:id type="new">05af437283315229ed4d0af1c5bf9757</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1370</act:code>
  <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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Abziehbare Vorsteuer</act:name>
  <act:id type="new">dfab52a0f828184ed6fb6daeb4b0b7ec</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1400</act:code>
  <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:slots>
  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Abziehbare Vorsteuer 7%</act:name>
  <act:id type="new">7ff59a903ff7ef2d138a73011ba7b505</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1401</act:code>
  <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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
  <act:id type="new">7a839f71283586e39709c0b643d28238</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1402</act:code>
  <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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Abziehbare Vorsteuer 16%</act:name>
  <act:id type="new">3e816ca867fc07d80fb8b5be29a064a9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1405</act:code>
  <act:slots>
    <slot>
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      <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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzsteuerforderungen</act:name>
  <act:id type="new">7c253cc3b5635c018ca4ef7529f1f4c3</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1420</act:code>
  <act:description>gegen das Finanzamt</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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bezahlte Einfuhrumsatzsteuer</act:name>
  <act:id type="new">2445d9761a77692a758795a1f9ce5921</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1433</act:code>
  <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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Vorsteuer im Folgejahr abziehbar</act:name>
  <act:id type="new">065f250f50041ac7d807b06d7f9deea0</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1434</act:code>
  <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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Steuerüberzahlungen</act:name>
  <act:id type="new">f17b63323e0ab04af5682fd893746fc2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1435</act:code>
  <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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Körperschaftsteuerrückforderungen</act:name>
  <act:id type="new">757bf4df0e2f5104c5b6c80dd465c414</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1450</act:code>
  <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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Geldtransit</act:name>
  <act:id type="new">5c2f2e077db3af02f863edf4e07f3595</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1460</act:code>
  <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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Verrechnungskonto Gewinnermittlung §4/3 EStG</act:name>
  <act:id type="new">120a408dfdc3684b03612314d332a895</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1486</act:code>
  <act:description>nicht ergebniswirksam</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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verrechnungskonto Ist-Versteuerung</act:name>
  <act:id type="new">692fdf864c85705f0685418d53742c10</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1490</act:code>
  <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="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>III. Wertpapiere</act:name>
  <act:id type="new">594a60a330157a993a30a2039e124ad9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. Anteile an verbundenen Unternehmen</act:name>
  <act:id type="new">3b9912e7c82ce7e58666730f71424eb1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. eigene Anteile</act:name>
  <act:id type="new">52d844ce728d10f0a690ba48808d8d0d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3. sonstige Wertpapiere</act:name>
  <act:id type="new">a1f8b584bfde70302b4593a4a28304c1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Wertpapiere</act:name>
  <act:id type="new">8e227837f4a2bd6e6fc2bbfd828ba1e1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1510</act:code>
  <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="guid">a1f8b584bfde70302b4593a4a28304c1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks:</act:name>
  <act:id type="new">3fb2ca42e072676a8659a1ad14bcc433</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
    <slot>
      <slot:key>last-num</slot:key>
      <slot:value type="string">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Schecks</act:name>
  <act:id type="new">eb60e443c6a808725cf827ae50456a28</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1550</act:code>
  <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="guid">3fb2ca42e072676a8659a1ad14bcc433</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kassenbestand</act:name>
  <act:id type="new">b8912fb5fffcaf399a8abd3eced5492d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1600</act:code>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
    <slot>
      <slot:key>last-num</slot:key>
      <slot:value type="string">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3fb2ca42e072676a8659a1ad14bcc433</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kasse</act:name>
  <act:id type="new">adc3ca940b534be4ef82b9ea86de00bd</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1600</act:code>
  <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="guid">b8912fb5fffcaf399a8abd3eced5492d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bank</act:name>
  <act:id type="new">1e5f356bd4bc5e19b3b02b031bf6b534</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>10</act:commodity-scu>
  <act:non-standard-scu/>
  <act:code>1800</act:code>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame">
        <slot>
          <slot:key>account-id</slot:key>
          <slot:value type="string">4000479852</slot:value>
        </slot>
        <slot>
          <slot:key>bank-code</slot:key>
          <slot:value type="string">85550200</slot:value>
        </slot>
        <slot>
          <slot:key>country-code</slot:key>
          <slot:value type="integer">280</slot:value>
        </slot>
      </slot:value>
    </slot>
    <slot>
      <slot:key>reconcile-info</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">3fb2ca42e072676a8659a1ad14bcc433</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>C. Rechnungsabgrenzungsposten</act:name>
  <act:id type="new">7da2436cb2fe5da3a10669b0974a0f39</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Rechnungsabgrenzungsposten</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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">79b68c22ad98b86434e831c8d4403e06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Aktive Rechnungsabgrenzung</act:name>
  <act:id type="new">ec099a3ffd9c4ef2a5f15d93fa67f3a8</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1900</act:code>
  <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="guid">7da2436cb2fe5da3a10669b0974a0f39</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Passiva</act:name>
  <act:id type="new">1eba210813818eb0c231f467c8c8a0a7</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Passiva</act:description>
  <act:slots>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>A. Eigenkapital</act:name>
  <act:id type="new">75b98ca0602954dc7fb8ac783595f25d</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>I. Gezeichnetes Kapital</act:name>
  <act:id type="new">9853a5414257917884641fd0ccaa409d</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>II. Kapitalrücklage</act:name>
  <act:id type="new">edd8db71a331478af3dac6ebfb6858da</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>III. Gewinnrücklagen</act:name>
  <act:id type="new">c832f55badf1e7829b395d340cf4b936</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. gesetzliche Rücklage</act:name>
  <act:id type="new">8b54644abbed051911f08f59abec37ef</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. Rücklage für eigene Anteile</act:name>
  <act:id type="new">bbf0ca1b03f0c9c99f71957bd5efbe19</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3. satzungsmäßige Rücklagen</act:name>
  <act:id type="new">4e5ab836f1f6d7195eea6e788865723f</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4. andere Gewinnrücklagen</act:name>
  <act:id type="new">55310a9e9bcb4cc21c07ebb7feccee0d</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">c832f55badf1e7829b395d340cf4b936</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>IV. Gewinnvortrag/Verlustvortrag</act:name>
  <act:id type="new">1d16ba3b2c0c2f320d3219b98cb7ba4f</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>V. Jahresüberschuss/Jahresfehlbetrag</act:name>
  <act:id type="new">71afe29fa3a42ccd90318a7ca27b9893</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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  </act:slots>
  <act:parent type="guid">75b98ca0602954dc7fb8ac783595f25d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>B. Rückstellungen</act:name>
  <act:id type="new">8970f62618b4e80075c82aaffbf513d2</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. Rückstellungen für Pensionen und ähnliche Verpflichtungen</act:name>
  <act:id type="new">77d044e599f41f9110bd91aa765cafa8</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">8970f62618b4e80075c82aaffbf513d2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. Steuerrückstellungen</act:name>
  <act:id type="new">0b1ddfca43d9220faacf8a46fd851692</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">8970f62618b4e80075c82aaffbf513d2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gewerbesteuerrückstellung</act:name>
  <act:id type="new">96073741a442782851e35bf300f3e7a7</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3030</act:code>
  <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="guid">0b1ddfca43d9220faacf8a46fd851692</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Körperschaftsteuerrückstellung</act:name>
  <act:id type="new">b07cf64820066ba570384336f53fb244</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3040</act:code>
  <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="guid">0b1ddfca43d9220faacf8a46fd851692</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3. sonstige Rückstellungen</act:name>
  <act:id type="new">a35582f0bc0937ad3f8dc6264290fa7a</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">8970f62618b4e80075c82aaffbf513d2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Rückstellungen</act:name>
  <act:id type="new">faad2bc94027c79429c32e08b37b4f79</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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="guid">a35582f0bc0937ad3f8dc6264290fa7a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Rückstellungen für Gewährleistung</act:name>
  <act:id type="new">6b71d711065100945ba2fdd0644394fb</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3090</act:code>
  <act:description>Gegenkonto 6790</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="guid">a35582f0bc0937ad3f8dc6264290fa7a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Rückstellungen für Abschluss- und Prüfungskosten</act:name>
  <act:id type="new">f9ede3f0ee14020e32bc72a7e3232ea3</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3095</act:code>
  <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="guid">a35582f0bc0937ad3f8dc6264290fa7a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>C. Verbindlichkeiten</act:name>
  <act:id type="new">31c9b79800b4042140fa152850a19b58</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. Anleihen, davon konvertibel</act:name>
  <act:id type="new">dcd0ac20ce2d6f1bc7226992adf7b165</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. Verbindlichkeiten gegenüber Kreditinstituten</act:name>
  <act:id type="new">7ea91a28d50d1573ee3082065ddfcc69</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten gegenüber Kreditinstituten</act:name>
  <act:id type="new">e3ce6e0ce81fadc3bcc1f6bf791e0f5e</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3150</act:code>
  <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="guid">7ea91a28d50d1573ee3082065ddfcc69</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3. erhaltene Anzahlungen auf Bestellungen</act:name>
  <act:id type="new">05de6f2e5eab13a8174ef30a96b04906</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erhaltene Anzahlungen</act:name>
  <act:id type="new">0984c64148a8a6cf1d3c077656a22bf9</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3280</act:code>
  <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="guid">05de6f2e5eab13a8174ef30a96b04906</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4. Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
  <act:id type="new">8774c68c9a16480e07c30d9458438de5</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)</act:name>
  <act:id type="new">d2e7e33fd14a3f718388c17b5c1e3fda</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3300</act:code>
  <act:description>Sammelkonto Kreditoren</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="guid">8774c68c9a16480e07c30d9458438de5</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
  <act:id type="new">cdd3759910bc8b71725e61db133d87c2</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3310</act:code>
  <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="guid">8774c68c9a16480e07c30d9458438de5</act:parent>
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<gnc:account version="2.0.0">
  <act:name>5. Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
  <act:id type="new">02016671ce9e20146a68b88029a2deb7</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6. Verbindlichkeiten gegenüber verbundenen Untenehmen</act:name>
  <act:id type="new">451700f31e05c9561a13a913c5560564</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
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<gnc:account version="2.0.0">
  <act:name>7. Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
  <act:id type="new">261c63f9ae9b07b50cd3651b8637c2f2</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
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<gnc:account version="2.0.0">
  <act:name>8. sonstige Verbindlichkeiten</act:name>
  <act:id type="new">612a62a486e19fe87d7fdfb0409ede10</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">31c9b79800b4042140fa152850a19b58</act:parent>
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<gnc:account version="2.0.0">
  <act:name>a) davon aus Steuern</act:name>
  <act:id type="new">a08184aa7a8fcdcabd9e11e099a44fac</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Betriebssteuern</act:name>
  <act:id type="new">dedb67615b619ee617a5413f2ecec4b9</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3700</act:code>
  <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="guid">a08184aa7a8fcdcabd9e11e099a44fac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Lohn- und Kirchensteuer</act:name>
  <act:id type="new">bf73ea8fc711d1b0431a88cda62eb4b9</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3730</act:code>
  <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="guid">a08184aa7a8fcdcabd9e11e099a44fac</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>b) davon im Rahmen der sozialen Sicherheit</act:name>
  <act:id type="new">c347043a8d8a01224261e43a9f091425</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
  <act:id type="new">726ffc733270386c2f89ece8af1494d2</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3740</act:code>
  <act:description>Sozialversicherungsbeiträge</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="guid">c347043a8d8a01224261e43a9f091425</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Verbindlichkeiten</act:name>
  <act:id type="new">5015d0d9e8fa785aacf0cc663f0c9977</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3500</act:code>
  <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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erhalten Kautionen</act:name>
  <act:id type="new">89e97fb2d06df457976d7dc4f4d48f33</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3550</act:code>
  <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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Darlehen</act:name>
  <act:id type="new">48788af8550b7173194339b83d451293</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3560</act:code>
  <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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kreditkartenabrechnung</act:name>
  <act:id type="new">48d9a76ae3f6f6cfc7c91a2037f2ee21</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3610</act:code>
  <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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Verrechnungskonten</act:name>
  <act:id type="new">c8462b1c95b12f00259d49a9045158a4</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3630</act:code>
  <act:description>Interimskonto</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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Lohn und Gehalt</act:name>
  <act:id type="new">1a115f09a81d183f5703eed3fd7bf777</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3720</act:code>
  <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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Vermögensbildung</act:name>
  <act:id type="new">d65805558f8a38e6a5957db2d0bca91e</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3770</act:code>
  <act:description>Direktversicherungen u.ä.</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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Lohn- und Gehaltverrechnungskonto</act:name>
  <act:id type="new">3efffa7ec8f954439a623016c4e2200d</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3790</act:code>
  <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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzsteuer 7%</act:name>
  <act:id type="new">d45e050f1fff66e409c4535c98ba6e38</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3801</act:code>
  <act:description>Umsatzsteuer</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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzsteuer 16%</act:name>
  <act:id type="new">e02c2630fd54b806138b99054fb195ce</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3805</act:code>
  <act:description>Umsatzsteuer</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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzsteuervorauszahlungen</act:name>
  <act:id type="new">6d22b2f2522d6cab27fbb23bcab6fa50</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3820</act:code>
  <act:description>Umsatzsteuervoranmeldungen</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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzsteuer laufendes Jahr</act:name>
  <act:id type="new">9c1eb0cd624d27a459ce3360543abb9a</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3840</act:code>
  <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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzsteuer Vorjahr</act:name>
  <act:id type="new">2a305205fe24a2523cf960f38dd05b06</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3841</act:code>
  <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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzsteuer frühere Jahre</act:name>
  <act:id type="new">dd3bd27b137d437b670ab770710c5f9d</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3845</act:code>
  <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="guid">612a62a486e19fe87d7fdfb0409ede10</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>D. Rechnungsabgrenzungsposten</act:name>
  <act:id type="new">c3b043bfd0403b4d13efe0658d461b64</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">1eba210813818eb0c231f467c8c8a0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Passive Rechnungsabgrenzung</act:name>
  <act:id type="new">c36f8138e6fdfc74a01de276c44afbc4</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>3900</act:code>
  <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="guid">c3b043bfd0403b4d13efe0658d461b64</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. Umsatzerlöse</act:name>
  <act:id type="new">6fb8fd50c684151b5beefc2ed8cf3ee5</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzerlöse</act:name>
  <act:id type="new">60d63566d4cce3bd97e23cf0498182ee</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4000</act:code>
  <act:description>zur freien Verfügung</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="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzerlöse 7% USt</act:name>
  <act:id type="new">aaed39d6b8aff6f21ec5984031b4f7aa</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4300</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Nicht steuerbare Umsätze</act:name>
  <act:id type="new">c8e27b117a1ba3de621cc02f59f8b957</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4690</act:code>
  <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="guid">aaed39d6b8aff6f21ec5984031b4f7aa</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzerlöse 16% USt</act:name>
  <act:id type="new">8910c2085a0b0ca8e408ee0aaa3766c1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4400</act:code>
  <act:description>Umsatzsteuerpflichtige Umsätze</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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Provisionserlöse</act:name>
  <act:id type="new">7c9e90d6207b535efb493c07b33b7b35</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4500</act:code>
  <act:description>ohne Umsatzsteuer</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="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Provisionserlöse 7% USt</act:name>
  <act:id type="new">fbe16fd163639611fc5db520f69e14a5</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4506</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Provisionserlöse 16% USt</act:name>
  <act:id type="new">355c408fdb61a1219285353d94283480</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4508</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6fb8fd50c684151b5beefc2ed8cf3ee5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>10. Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens</act:name>
  <act:id type="new">709bb3ce1fa7230f35038b93edcc202e</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>- davon aus verbundenen Unternehmen</act:name>
  <act:id type="new">7a36f956d8571443095c91e4a7f4eb15</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">709bb3ce1fa7230f35038b93edcc202e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>11. sonstige Zinsen und ähnliche Erträge</act:name>
  <act:id type="new">3a1adb13388e09b93de9908fa4abded3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>- davon aus verbundenen Unternehmen</act:name>
  <act:id type="new">83e4a0f10a7af0a381e356e43d128694</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">3a1adb13388e09b93de9908fa4abded3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Zinsen und ähnliche Erträge</act:name>
  <act:id type="new">e15f7231182d77142e9bfd639bd43818</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7100</act:code>
  <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="guid">3a1adb13388e09b93de9908fa4abded3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>15. außerordentliche Erträge</act:name>
  <act:id type="new">b4d5f67affd1dcbd032b038e57b8bae4</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Außerordentliche Erträge</act:name>
  <act:id type="new">08c2f93665c41b5d371a96070a412f99</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7400</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b4d5f67affd1dcbd032b038e57b8bae4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. Erhöhung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
  <act:id type="new">e62facd0bbc6d68f9b2c49232b267878</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bestandsveränderungen</act:name>
  <act:id type="new">3b1d8ac651a1dc743f91a2600d0c22d3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4800</act:code>
  <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="guid">e62facd0bbc6d68f9b2c49232b267878</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3. andere aktivierte Eigenleistungen</act:name>
  <act:id type="new">f87a63d0b49b3802e1147df04896412a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>4. sonstige betriebliche Erträge</act:name>
  <act:id type="new">d80de8a6b208d833074b1392af4846dc</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige betriebliche Erträge</act:name>
  <act:id type="new">53c47a361da634f9ec44ddfa59f366fc</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4830</act:code>
  <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="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erträge aus Kursdifferenzen</act:name>
  <act:id type="new">e201f37082ccc5a8b95ceaed4c5fdfa4</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4840</act:code>
  <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="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erlöse aus Verkäufen des Anlagevermögens 16% USt</act:name>
  <act:id type="new">2d442a5fd4638362f816a66bbfb751fd</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4845</act:code>
  <act:description>(bei Buchgewinn)</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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Anlagenabgänge Sachanlagen</act:name>
  <act:id type="new">7f10923d3f9e558986c26e90660016d3</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4855</act:code>
  <act:description>Restbuchwert bei Buchgewinn)</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="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Grundstückserträge</act:name>
  <act:id type="new">8f83179a6a19694a318d8b4a59c97e66</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4860</act:code>
  <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="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sachbezüge 7% USt</act:name>
  <act:id type="new">e6eae229141608c126281a08a1c5a36b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4941</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sachbezüge 16% USt</act:name>
  <act:id type="new">9d4f0c385ed8abb016c3f0eefbbe58ee</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4945</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Versicherungsentschädigungen</act:name>
  <act:id type="new">092475b72f63a304e6d035a89304bf4b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4970</act:code>
  <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="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Investitionszuschüsse</act:name>
  <act:id type="new">34efbdd4bc3edd88e562b222f7c82ac8</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4975</act:code>
  <act:description>(steuerpflichtig)</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="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Investitionszulagen</act:name>
  <act:id type="new">2f29e0b7ebd13f4317c24a40be53db94</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4980</act:code>
  <act:description>(steuerfrei)</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="guid">d80de8a6b208d833074b1392af4846dc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>9. Erträge aus Beteiligungen</act:name>
  <act:id type="new">cc41d0e983f2567761440d1bbb338d4d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>- davon aus verbundenen Unternehmen</act:name>
  <act:id type="new">37c1d906489c97e2ce5818f1c0eec9f7</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">cc41d0e983f2567761440d1bbb338d4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erträge aus Beteiligungen</act:name>
  <act:id type="new">fd4c5a92695c1e085a15279334296b52</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7000</act:code>
  <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="guid">cc41d0e983f2567761440d1bbb338d4d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens</act:name>
  <act:id type="new">9a1befef778bec82fd3b937f36dab60b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>13. Zinsen und ähnliche Aufwendungen</act:name>
  <act:id type="new">520d4fe4b9623c8ada6422c4642bb320</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>- davon an verbundene Unternehmen</act:name>
  <act:id type="new">7c9d3e59c588e9d99b807edb939c036b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Zinsen und ähnliche Aufwendungen</act:name>
  <act:id type="new">1d672a0373208a45bfa8dc2d0e108eaa</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7300</act:code>
  <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="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Zinsaufwendungen für kurzfristige Verbindlichkeiten</act:name>
  <act:id type="new">e96752ddcffd9da9b9ce96a1129debba</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7310</act:code>
  <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="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Zinsaufwendungen für langfristige Verbindlichkeiten</act:name>
  <act:id type="new">22ddb13e3d96d82a55b9400d6c9e908b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7320</act:code>
  <act:description>(länger als 1 Jahr)</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="guid">520d4fe4b9623c8ada6422c4642bb320</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>14. Ergebnis der gewöhnlichen Geschäftstätigkeit</act:name>
  <act:id type="new">a101fbcc0da3d3bf35a9aea74bd5f4d1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Achtung Summenzeile 1-13</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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>16. außerordentliche Aufwendungen</act:name>
  <act:id type="new">ce3abd25c0ae03429d0c752e20fa4100</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Außerordentliche Aufwendungen</act:name>
  <act:id type="new">330c6fd85eac1366ffd1a048565f145f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7500</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">ce3abd25c0ae03429d0c752e20fa4100</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>17. außerordentliches Ergebnis</act:name>
  <act:id type="new">a6c0198868fe59032c45a2bbf5b0e450</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Achtung Summenzeile 15-16</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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>18. Steuern vom Einkommen und vom Ertrag</act:name>
  <act:id type="new">e21495299b1086c8dc31c2bc35097abb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Körperschaftsteuer</act:name>
  <act:id type="new">c1af2797333ccc28ffc1d72503907e6a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7600</act:code>
  <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="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Solidaritätszuschlag</act:name>
  <act:id type="new">b7a71f394bca842ba60294113be4dd79</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7608</act:code>
  <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="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gewerbesteuer</act:name>
  <act:id type="new">a716d9e7a39c1642e0c982d4e198b4f8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7610</act:code>
  <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="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kapitalertragsteuer 25%</act:name>
  <act:id type="new">6076967c99ae55f557bb5f389aec9afb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7630</act:code>
  <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="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kapitalertragsteuer 20%</act:name>
  <act:id type="new">a613e8c41bc1dcaf47122f6fd1182f8a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7632</act:code>
  <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="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Zinsabschlagsteuer</act:name>
  <act:id type="new">8c5073c1b3eaa6b7fbe093743a883978</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7635</act:code>
  <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="guid">e21495299b1086c8dc31c2bc35097abb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>19. sonstige Steuern</act:name>
  <act:id type="new">f9231cc7c135ecb8cd26e1bfdbfa945f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Steuern</act:name>
  <act:id type="new">83c48056443495fc96a177d5513598ec</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7650</act:code>
  <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="guid">f9231cc7c135ecb8cd26e1bfdbfa945f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Grundsteuer</act:name>
  <act:id type="new">99fa7f6839501878a2e992c88f8a2c54</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7680</act:code>
  <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="guid">f9231cc7c135ecb8cd26e1bfdbfa945f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kfz-Steuer</act:name>
  <act:id type="new">2e1f0ef22d5dc9d69a80abb6dcb6ca58</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7685</act:code>
  <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="guid">f9231cc7c135ecb8cd26e1bfdbfa945f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>5. Materialaufwand</act:name>
  <act:id type="new">dde83a097fa39d01adbaf2d69b16a838</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>a) Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
  <act:id type="new">6f878213f027dcb1c833c4e2f8f31851</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">dde83a097fa39d01adbaf2d69b16a838</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
  <act:id type="new">bd457154d1f7700a027e562062b16004</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5100</act:code>
  <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="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wareneingang 7% Vorsteuer</act:name>
  <act:id type="new">c4472c4b08c7c8496eba89f38cf69f7f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5300</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wareneingang 16% Vorsteuer</act:name>
  <act:id type="new">8070e5c7a657ce882769bbb53ac5b5e6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5400</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bestandsveränderungen</act:name>
  <act:id type="new">a3cb197067c1be0470039404965d9485</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5880</act:code>
  <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="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>b) Aufwendungen für bezogene Leistungen</act:name>
  <act:id type="new">9307a9b7ab3259c1f654381d89708328</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">dde83a097fa39d01adbaf2d69b16a838</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Fremdleistungen</act:name>
  <act:id type="new">5d468af0376e5686ba37bfa9f0f690a8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5900</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">9307a9b7ab3259c1f654381d89708328</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>6. Personalaufwand</act:name>
  <act:id type="new">0f8c473ff13bbc988812102a58bd46a6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>a) Löhne und Gehälter</act:name>
  <act:id type="new">0cc823e399fb08d5327640879396e484</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">0f8c473ff13bbc988812102a58bd46a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Löhne</act:name>
  <act:id type="new">56c30e9a99886bac63eebdf7b808988b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6010</act:code>
  <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="guid">0cc823e399fb08d5327640879396e484</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gehälter</act:name>
  <act:id type="new">f23e809f8245700a6c3e161576b8aca6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6020</act:code>
  <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="guid">0cc823e399fb08d5327640879396e484</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Pauschale Steuer für Aushilfen</act:name>
  <act:id type="new">f66f9e8f82972abd7594dc33b9606cfb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6040</act:code>
  <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="guid">0cc823e399fb08d5327640879396e484</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
  <act:id type="new">eca9ccbd3767def663bab09e9fac8597</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6069</act:code>
  <act:description>(z.B. Fahrtkostenzuschüsse)</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="guid">0cc823e399fb08d5327640879396e484</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Vermögenswirksame Leistungen</act:name>
  <act:id type="new">4ee3233b090a166ce56ddb174c9af7fb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6080</act:code>
  <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="guid">0cc823e399fb08d5327640879396e484</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>b) soziale Abgaben und Aufw. für Altersversorgung und Unterstützung</act:name>
  <act:id type="new">d286a930ba9eed7bc364b35425aad0a7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">0f8c473ff13bbc988812102a58bd46a6</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>- davon für Altersversorgung</act:name>
  <act:id type="new">6267dc63542469e97aab08a0302ceb71</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Aufwendungen für Altersversorgung</act:name>
  <act:id type="new">7fd3314e990c4552a8283c8ee5b4a403</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6140</act:code>
  <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="guid">6267dc63542469e97aab08a0302ceb71</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gesetzlich soziale Aufwendungen</act:name>
  <act:id type="new">82511a7cec3a4387888238e5d73bfa19</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6110</act:code>
  <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="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Beiträge zur Berufsgenossenschaft</act:name>
  <act:id type="new">2590b77eb6d595e453fc16bb11fe3983</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6120</act:code>
  <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="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Freiwillige soziale Aufwendungen lohnsteuerfrei</act:name>
  <act:id type="new">de30d8ca1ad85304f98783312c9ab978</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6130</act:code>
  <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="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Pauschale Steuer auf sonstige Bezüge</act:name>
  <act:id type="new">552b7122491533b4cfb02246faeb924a</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6147</act:code>
  <act:description>(z.B. Direktversicherungen)</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="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige soziale Abgaben</act:name>
  <act:id type="new">678de71ff135a6ca0c7b5ec174903384</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6170</act:code>
  <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="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>7. Abschreibungen</act:name>
  <act:id type="new">5d2bd5168e0327df99ddeb7956edb945</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>a) auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlagen</act:name>
  <act:id type="new">a825e4a603340bc9021b2ac15847a3d2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">5d2bd5168e0327df99ddeb7956edb945</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Abschreibungen auf immaterielle Vermögensgegenstände</act:name>
  <act:id type="new">c70037d9ce65dfff5f11dc42c3057d5f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6200</act:code>
  <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="guid">a825e4a603340bc9021b2ac15847a3d2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Abschreibungen auf Sachanlagen</act:name>
  <act:id type="new">e4f7f3d35377fdd8b92df6f1a80f65ce</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6220</act:code>
  <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="guid">a825e4a603340bc9021b2ac15847a3d2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sofortabschreibungen geringwertiger Wirtschaftsgüter</act:name>
  <act:id type="new">57217abc1c8a95c066e8f561656276e4</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6260</act:code>
  <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="guid">a825e4a603340bc9021b2ac15847a3d2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>b) auf Vermögensgegenstände des Umlaufvermögens</act:name>
  <act:id type="new">6b6eb77755eae219c7f55b3999006be9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">5d2bd5168e0327df99ddeb7956edb945</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Forderungsverluste</act:name>
  <act:id type="new">9dab9d8dbb9496b9c40af2de2116fd37</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6280</act:code>
  <act:description>(soweit unüblich hoch)</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="guid">6b6eb77755eae219c7f55b3999006be9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Forderungsverluste 7% USt</act:name>
  <act:id type="new">6a591839fe449d7eba99adc0041eb5f2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6281</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6b6eb77755eae219c7f55b3999006be9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Forderungsverluste 16% USt</act:name>
  <act:id type="new">42e790226695dd2d2fc1fc1998f17be7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6285</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6b6eb77755eae219c7f55b3999006be9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>8. sonstige betriebliche Aufwendungen</act:name>
  <act:id type="new">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <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>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige betriebliche Aufwendungen</act:name>
  <act:id type="new">fb0fd8cc48b6eccd57bfaaea87b76403</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6300</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Raumkosten</act:name>
  <act:id type="new">492db23254fc8e99164fa2cdee54389e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6305</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Miete</act:name>
  <act:id type="new">82f0bc7848e3a6b90ca3d782723c946d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6310</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Heizung</act:name>
  <act:id type="new">ab0dba69526b0ecf9e7c56ed4d63ffef</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6320</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gas, Strom, Wasser</act:name>
  <act:id type="new">7840eb6863221e08f3e961488348c106</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6325</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Reinigung</act:name>
  <act:id type="new">9b153f456d132b3b3018d7dc066b00e7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6330</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Instandhaltung betrieblicher Räume</act:name>
  <act:id type="new">58bd0aa5af76b41653f0c5d64e00fdd0</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6335</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Abgaben für betrieblich genutzen Grundbesitz</act:name>
  <act:id type="new">a98bc52f0ade50b09318d8da7856a0de</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6340</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Raumkosten</act:name>
  <act:id type="new">b9427f235bbc3f67d10c8126757d52da</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6345</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Grundstücksaufwendungen</act:name>
  <act:id type="new">322e730f71055609581220920b7b2709</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6350</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Zuwendungen, Spenden</act:name>
  <act:id type="new">5a0e542a5b77f8aa024a3aa7b07a6252</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6391</act:code>
  <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="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Versicherungen</act:name>
  <act:id type="new">18d4873612c50d73765d586d202551e1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6400</act:code>
  <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="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Beiträge</act:name>
  <act:id type="new">b3704a6b80b881369fb86f02809ad8ff</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6420</act:code>
  <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="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Abgaben</act:name>
  <act:id type="new">d8cdd34a8f882990ee0a7f9270119ab1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6430</act:code>
  <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="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Reparaturen und Instandhaltung von Bauten</act:name>
  <act:id type="new">7ccf8d312d3937a7000919cb358f7350</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6450</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Reparaturen und Instandhaltung von Betriebs- und Geschäftsausstattung</act:name>
  <act:id type="new">bd4278ac3a9eb67d3f9c2499ff7947e9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6470</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wartungskosten für Hard- und Software</act:name>
  <act:id type="new">c536f5b56d17978ae4db13e1f24e9172</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6495</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Mietleasing</act:name>
  <act:id type="new">731fe7c1399b4396b1dd279bdf7e66f8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6498</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Fahrzeugkosten</act:name>
  <act:id type="new">31e9c81107f5a1790e5eb997531995fd</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6500</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kfz-Versicherungen</act:name>
  <act:id type="new">127f0ebbea57e343982b6b5cc141b04b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6520</act:code>
  <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="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Laufende Kfz-Betriebskosten</act:name>
  <act:id type="new">d94190cafcd927b354a79a1b8225e33d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6530</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kfz-Reparaturen</act:name>
  <act:id type="new">70d15293305c79571e8156978d0e85fc</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6540</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Garagenmiete</act:name>
  <act:id type="new">0f1a3589cc1b1158e8c119cc0aa693ef</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6550</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Fremdfahrzeuge</act:name>
  <act:id type="new">0b6fb6bc79bb69db0f10b0db8e1f0345</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6560</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Kfz-Kosten</act:name>
  <act:id type="new">06f0f8d605d1d535b9d80c90b37030bb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6570</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Werbekosten</act:name>
  <act:id type="new">3a5f202afde9af4d2eda5277d0ff702b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6600</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Geschenke bis 40 ¤</act:name>
  <act:id type="new">e0520857490ea1c53eac734007c2ad42</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6610</act:code>
  <act:description>steuerlich abziehbar</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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Geschenke über 40 ¤</act:name>
  <act:id type="new">c183f3db8643a4dd19e5f9efb1e1dd20</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6620</act:code>
  <act:description>steuerlich nicht abziehbar</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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Repräsentationskosten</act:name>
  <act:id type="new">ab95e9157a539e2c6b66924f5aef9dfe</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6630</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bewirtungskosten</act:name>
  <act:id type="new">76c5a277df00b03970c9a534e1c5b99d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6640</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Aufmerksamkeiten</act:name>
  <act:id type="new">0d1f581190372e9b401a9f769cb479bf</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6643</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Nicht abzugsfähige Bewirtungskosten</act:name>
  <act:id type="new">2847a1847c1d585a60dc745429f377df</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6644</act:code>
  <act:description>20% der Bewirtungskosten</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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Nicht abzugsfähige Betriebsausgaben</act:name>
  <act:id type="new">d111556f8e173a44eaa2e5deab9ac4d1</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6645</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Reisekosten Arbeitnehmer</act:name>
  <act:id type="new">181b3376531d8296f297c2ab9d9e7db7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6650</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Reisekosten Unternehmer</act:name>
  <act:id type="new">a85dc755661ce182c3757672f2250846</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6670</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verkaufsprovisionen</act:name>
  <act:id type="new">5867f8151df62c029d70faefc7e53c4e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6770</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Fremdarbeiten</act:name>
  <act:id type="new">315e525b102852a089ab413a6396f054</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6780</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Aufwand für Gewährleistung</act:name>
  <act:id type="new">d646ae9b13da5222d138886f4e3bb0fe</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6790</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Porto</act:name>
  <act:id type="new">1395a374425089d52eebc85f3091caf8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6800</act:code>
  <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="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Telefon</act:name>
  <act:id type="new">39bbdcf5418107f4c94af8c7bfe65f50</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6805</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Telefax</act:name>
  <act:id type="new">97bc1542af5a115c89f5dc303e5ed084</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6810</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bürobedarf</act:name>
  <act:id type="new">8bee3f57168d9465b63551a324c9358e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6815</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Zeitschriften, Bücher</act:name>
  <act:id type="new">325f95eddfab6d1637e43352892063ec</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6820</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Rechts- und Beratungskosten</act:name>
  <act:id type="new">107924961c319b7fd5224c4febdfb638</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6825</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Abschluss- und Prüfungskosten</act:name>
  <act:id type="new">b7def6cc94f1eb289aa9ac9aef57589e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6827</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Buchführungskosten</act:name>
  <act:id type="new">259012de784e94a8608212b78630dd0d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6830</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Mieten für Einrichtungen</act:name>
  <act:id type="new">9309c92b5824423aaaeb2620fe1d52db</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6835</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Werkzeuge und Kleingeräte</act:name>
  <act:id type="new">d3362072d7b0fc2d50785af9d2f48094</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6845</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstiger Betriebsbedarf</act:name>
  <act:id type="new">1a14c055da867df5da08d71f36b1a91c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6850</act:code>
  <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>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Nebenkosten des Geldverkehrs</act:name>
  <act:id type="new">b0ab2bbd01cab1d4b369eb0dd4270101</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6855</act:code>
  <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="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Nicht abziehbare Vorsteuer</act:name>
  <act:id type="new">71f1b527182b9ef4c3fd6904e8dc9193</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6860</act:code>
  <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="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Anfangsbestand</act:name>
  <act:id type="new">5e9d2148169732e6e6b683afdfd62dca</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Anfangsbestand</act:description>
  <act:slots>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Saldenvorträge Sachkonten</act:name>
  <act:id type="new">8504f182e6d430e8c5425c1b36991e3a</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9000</act:code>
  <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="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Saldenvorträge Debitoren</act:name>
  <act:id type="new">60b8ced4cfd00eebde5212398ee3d84a</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9008</act:code>
  <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="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Saldenvorträge Kreditoren</act:name>
  <act:id type="new">ff9df4a3af144d00e5b614ea1d3e61a8</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9009</act:code>
  <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="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
</gnc:account>
</gnc-account-example>

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