From 4510a52f795bc09c8e20c4cbf7c76a075c04ccd4 Mon Sep 17 00:00:00 2001
From: Marco Blind <mblind@bluewin.ch>
Date: Sun, 24 Nov 2019 23:55:12 +0100
Subject: [PATCH] =?UTF-8?q?L12N:de=5FCH:=20Kontenplan=20f=C3=BCr=20KMU,=20?=
 =?UTF-8?q?g=C3=BCltig=20seit=202013,=20Teil=201?=
MIME-Version: 1.0
Content-Type: text/plain; charset=UTF-8
Content-Transfer-Encoding: 8bit

---
 .../de_CH/acctchrt_chkmu19.gnucash-xea        | 2133 +++++++++++++++++
 1 file changed, 2133 insertions(+)
 create mode 100644 data/accounts/de_CH/acctchrt_chkmu19.gnucash-xea

diff --git a/data/accounts/de_CH/acctchrt_chkmu19.gnucash-xea b/data/accounts/de_CH/acctchrt_chkmu19.gnucash-xea
new file mode 100644
index 0000000000..b7801fe7e6
--- /dev/null
+++ b/data/accounts/de_CH/acctchrt_chkmu19.gnucash-xea
@@ -0,0 +1,2133 @@
+<?xml version="1.0" encoding="utf-8" ?>
+<gnc-account-example
+     xmlns:gnc="http://www.gnucash.org/XML/gnc"
+     xmlns:act="http://www.gnucash.org/XML/act"
+     xmlns:book="http://www.gnucash.org/XML/book"
+     xmlns:cd="http://www.gnucash.org/XML/cd"
+     xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
+     xmlns:price="http://www.gnucash.org/XML/price"
+     xmlns:slot="http://www.gnucash.org/XML/slot"
+     xmlns:split="http://www.gnucash.org/XML/split"
+     xmlns:sx="http://www.gnucash.org/XML/sx"
+     xmlns:trn="http://www.gnucash.org/XML/trn"
+     xmlns:ts="http://www.gnucash.org/XML/ts"
+     xmlns:fs="http://www.gnucash.org/XML/fs"
+     xmlns:bgt="http://www.gnucash.org/XML/bgt"
+     xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
+     xmlns:lot="http://www.gnucash.org/XML/lot"
+     xmlns:addr="http://www.gnucash.org/XML/addr"
+     xmlns:billterm="http://www.gnucash.org/XML/billterm"
+     xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
+     xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
+     xmlns:cust="http://www.gnucash.org/XML/cust"
+     xmlns:employee="http://www.gnucash.org/XML/employee"
+     xmlns:entry="http://www.gnucash.org/XML/entry"
+     xmlns:invoice="http://www.gnucash.org/XML/invoice"
+     xmlns:job="http://www.gnucash.org/XML/job"
+     xmlns:order="http://www.gnucash.org/XML/order"
+     xmlns:owner="http://www.gnucash.org/XML/owner"
+     xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
+     xmlns:tte="http://www.gnucash.org/XML/tte"
+     xmlns:vendor="http://www.gnucash.org/XML/vendor">
+	     <gnc-act:title>
+      KMU Kontenrahmen 2019
+    </gnc-act:title>
+    <gnc-act:short-description>
+     Kontenrahmen fuer Schweizer KMU Neue Auflage
+    </gnc-act:short-description>
+    <gnc-act:long-description>
+     Kontenrahmen fuer Schweizer KMU gem Sterchi I Mattle I Helbling publiziert vom veb.ch
+    </gnc-act:long-description>
+    <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
+<gnc:account version="2.0.0">
+  <act:name>Root Account</act:name>
+  <act:id type="guid">8cd23636f1e04a74a35c13ae23427c14</act:id>
+  <act:type>ROOT</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aktiven</act:name>
+  <act:id type="guid">e3f7b59890ec44688241f322db0a7392</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1</act:code>
+  <act:description>1</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Umlaufvermögen</act:name>
+  <act:id type="guid">264d9071ae2945a186436dc8e4b95dab</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>10</act:code>
+  <act:description>10</act:description>
+  <act:parent type="guid">e3f7b59890ec44688241f322db0a7392</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Flüssige Mittel</act:name>
+  <act:id type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>100</act:code>
+  <act:description>100</act:description>
+  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kasse</act:name>
+  <act:id type="guid">379fab16b4884fddae0d6d7e959d4471</act:id>
+  <act:type>CASH</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1000</act:code>
+  <act:description>1000</act:description>
+  <act:parent type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Post</act:name>
+  <act:id type="guid">29563b55669b47f991244a4e6d579c75</act:id>
+  <act:type>BANK</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1010</act:code>
+  <act:description>1010</act:description>
+  <act:parent type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bank (Kontokorrent)</act:name>
+  <act:id type="guid">e6619891e57446c8978fa2e92023c58a</act:id>
+  <act:type>BANK</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1020</act:code>
+  <act:description>1020</act:description>
+  <act:parent type="guid">a602999aceb84ba3b9a1654ba9ba66c0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen</act:name>
+  <act:id type="guid">e888673f62eb40dca11fa15887bf46b0</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>110</act:code>
+  <act:description>110</act:description>
+  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Forderungen aus Lieferungen und Leistungen (Debitoren)</act:name>
+  <act:id type="guid">eb0cf039f7154b35af988ccef891e35f</act:id>
+  <act:type>RECEIVABLE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1100</act:code>
+  <act:description>1100</act:description>
+  <act:parent type="guid">e888673f62eb40dca11fa15887bf46b0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Delkredere</act:name>
+  <act:id type="guid">4d13e5097e204258877368d3735ee5e4</act:id>
+  <act:type>RECEIVABLE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1109</act:code>
+  <act:description>1109</act:description>
+  <act:parent type="guid">e888673f62eb40dca11fa15887bf46b0</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vorräte und nicht fakturierte Dienstleistungen</act:name>
+  <act:id type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>120</act:code>
+  <act:description>120</act:description>
+  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Handelswaren</act:name>
+  <act:id type="guid">559a32ef6fc643cb987de492b524d031</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1200</act:code>
+  <act:description>1200</act:description>
+  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rohstoffe</act:name>
+  <act:id type="guid">0a40362a5183425790a6df0cd8045277</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1210</act:code>
+  <act:description>1210</act:description>
+  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Werkstoffe</act:name>
+  <act:id type="guid">05a6995154174d008d7ebec87f7295f1</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1220</act:code>
+  <act:description>1220</act:description>
+  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Hilfs- und Verbrauchsmaterial</act:name>
+  <act:id type="guid">c9d2781eb3fb44d6a64913d85504a57f</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1230</act:code>
+  <act:description>1230</act:description>
+  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Waren in Konsignation</act:name>
+  <act:id type="guid">b8c8adaa14ab41c4915538ee6b709d42</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1250</act:code>
+  <act:description>1250</act:description>
+  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fertige Erzeugnisse</act:name>
+  <act:id type="guid">07a04830ee204bb1a08803eee99c7674</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1260</act:code>
+  <act:description>1260</act:description>
+  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unfertige Erzeugnisse</act:name>
+  <act:id type="guid">45bab5223ab042deb9751fa1256fe95b</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1270</act:code>
+  <act:description>1270</act:description>
+  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht fakturierte Dienstleistungen</act:name>
+  <act:id type="guid">29967c024d5a403bb0a90e9ddb7c8beb</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1280</act:code>
+  <act:description>1280</act:description>
+  <act:parent type="guid">5fe44b460f5b45cf89b52a12f2f0abad</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aktive Rechnungsabgrenzung</act:name>
+  <act:id type="guid">0f0cb8cc307b4cf19da688ead07174bc</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>130</act:code>
+  <act:description>130</act:description>
+  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bezahlter Aufwand des Folgejahres</act:name>
+  <act:id type="guid">545d0c4d02ed43aeaf5190d72ef0f795</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1300</act:code>
+  <act:description>1300</act:description>
+  <act:parent type="guid">0f0cb8cc307b4cf19da688ead07174bc</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Noch nicht erhaltener Ertrag</act:name>
+  <act:id type="guid">ab9f2c03af2d4f25a7939a75c70ab2f5</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1301</act:code>
+  <act:description>1301</act:description>
+  <act:parent type="guid">0f0cb8cc307b4cf19da688ead07174bc</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kurzfristig gehaltene Aktiven mit Börsenkurs</act:name>
+  <act:id type="guid">ea98b3c5c9c9434f92b5eb621b22038d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>106</act:code>
+  <act:description>106</act:description>
+  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wertschriften</act:name>
+  <act:id type="guid">cfc6925f45c641d0a73962fd0ea0fabd</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1060</act:code>
+  <act:description>1060</act:description>
+  <act:parent type="guid">ea98b3c5c9c9434f92b5eb621b22038d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wertberichtigungen Wertschriften</act:name>
+  <act:id type="guid">edcd8672409a4bf6a895eac7c8703d34</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1069</act:code>
+  <act:description>1069</act:description>
+  <act:parent type="guid">ea98b3c5c9c9434f92b5eb621b22038d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Übrige kurzfristige Forderungen</act:name>
+  <act:id type="guid">fb0919cfbd2a4c35b5a73a14bb8cb9eb</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>114</act:code>
+  <act:description>114</act:description>
+  <act:parent type="guid">264d9071ae2945a186436dc8e4b95dab</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Vorschüsse und Darlehen</act:name>
+  <act:id type="guid">6f6144410f7d45868ee34569bf9c3d5d</act:id>
+  <act:type>RECEIVABLE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1140</act:code>
+  <act:description>1140</act:description>
+  <act:parent type="guid">fb0919cfbd2a4c35b5a73a14bb8cb9eb</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wertberichtigungen Vorschüsse und Darlehen</act:name>
+  <act:id type="guid">b543dd80e3654ac1a1c36ca61c826c66</act:id>
+  <act:type>RECEIVABLE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
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+    <cmdty:id>CHF</cmdty:id>
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+  <act:description>1770</act:description>
+  <act:parent type="guid">6cc852b809f94f08aeaf137ab01e8742</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wertberichtigungen Goodwill</act:name>
+  <act:id type="guid">030d28c8ebb44210811f3f363178c730</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1779</act:code>
+  <act:description>1779</act:description>
+  <act:parent type="guid">6cc852b809f94f08aeaf137ab01e8742</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Beteiligungen</act:name>
+  <act:id type="guid">69a403bd13524112bd20975a94efb78e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>148</act:code>
+  <act:description>148</act:description>
+  <act:parent type="guid">b54127bcfd3a43b4b8ef187fa85b514d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Beteiligungen</act:name>
+  <act:id type="guid">f1957abd46ea4229be38aabe591b50ac</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1480</act:code>
+  <act:description>1480</act:description>
+  <act:parent type="guid">69a403bd13524112bd20975a94efb78e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Wertberichtigungen Beteiligungen</act:name>
+  <act:id type="guid">1ab77bb7d37f4fa396d9cedc0653e04d</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1489</act:code>
+  <act:description>1489</act:description>
+  <act:parent type="guid">69a403bd13524112bd20975a94efb78e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht einbezahltes Grund-, Gesellschafter- oder Stiftungskapital</act:name>
+  <act:id type="guid">160cf2bacf0e45328263e3e4e0584c1e</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>180</act:code>
+  <act:description>180</act:description>
+  <act:parent type="guid">b54127bcfd3a43b4b8ef187fa85b514d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Nicht einbezahltes Aktien-, Stamm-, Anteilschein- oder Stiftungskapital</act:name>
+  <act:id type="guid">126586438d5442f6be2cf49da35d3023</act:id>
+  <act:type>ASSET</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>1850</act:code>
+  <act:description>1850</act:description>
+  <act:parent type="guid">160cf2bacf0e45328263e3e4e0584c1e</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Passiven</act:name>
+  <act:id type="guid">294235978d5d48508b11c17fc3a3742b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2</act:code>
+  <act:description>2</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kurzfristiges Fremdkapital</act:name>
+  <act:id type="guid">518d005b62f247ea8239409f2eaea223</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>20</act:code>
+  <act:description>20</act:description>
+  <act:parent type="guid">294235978d5d48508b11c17fc3a3742b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
+  <act:id type="guid">ab39e01994b845fb94a6e95a6a454e0b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>200</act:code>
+  <act:description>200</act:description>
+  <act:parent type="guid">518d005b62f247ea8239409f2eaea223</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen (Kreditoren)</act:name>
+  <act:id type="guid">8d59aebe9a3948e4b994cb29b913e229</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2000</act:code>
+  <act:description>2000</act:description>
+  <act:parent type="guid">ab39e01994b845fb94a6e95a6a454e0b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erhaltene Anzahlungen</act:name>
+  <act:id type="guid">6703b28cdfab44f5986a5cf0fd7f35c1</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2030</act:code>
+  <act:description>2030</act:description>
+  <act:parent type="guid">ab39e01994b845fb94a6e95a6a454e0b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Kurzfristige verzinsliche Verbindlichkeiten</act:name>
+  <act:id type="guid">78ccf5ae04854b00be1b2ce393a427a3</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>210</act:code>
+  <act:description>210</act:description>
+  <act:parent type="guid">518d005b62f247ea8239409f2eaea223</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bankverbindlichkeiten</act:name>
+  <act:id type="guid">d0a8a51f74344c9ea18f2ae049099fc3</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2100</act:code>
+  <act:description>2100</act:description>
+  <act:parent type="guid">78ccf5ae04854b00be1b2ce393a427a3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Finanzierungsleasing</act:name>
+  <act:id type="guid">52da9c39b0fe4309896afdcfdf211e2c</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2120</act:code>
+  <act:description>2120</act:description>
+  <act:parent type="guid">78ccf5ae04854b00be1b2ce393a427a3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Übrige verzinsliche Verbindlichkeiten</act:name>
+  <act:id type="guid">21a8e719e3f245eb8a9430f822ca766d</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2140</act:code>
+  <act:description>2140</act:description>
+  <act:parent type="guid">78ccf5ae04854b00be1b2ce393a427a3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Übrige kurzfristige Verbindlichkeiten</act:name>
+  <act:id type="guid">0062147bc2e54d3fb2d47340daaeb197</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>220</act:code>
+  <act:description>220</act:description>
+  <act:parent type="guid">518d005b62f247ea8239409f2eaea223</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Geschuldete MWST (Umsatzsteuer)</act:name>
+  <act:id type="guid">3df14c48fea4401880cec2542179d78e</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2200</act:code>
+  <act:description>2200</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abrechnungskonto MWST</act:name>
+  <act:id type="guid">d53d7c11942a46d0980360e5e7167d1f</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2201</act:code>
+  <act:description>2201</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verrechnungssteuer</act:name>
+  <act:id type="guid">4902b5e9fd254394b092bdac7d380ee8</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2206</act:code>
+  <act:description>2206</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Direkte Steuern</act:name>
+  <act:id type="guid">57cbb66f8fa14ee9b8db09aa6dbc0101</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2208</act:code>
+  <act:description>2208</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstige kurzfristige Verbindlichkeiten</act:name>
+  <act:id type="guid">1caa50dbc0794127acae0b2627681b56</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2210</act:code>
+  <act:description>2210</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Beschlossene Ausschüttungen</act:name>
+  <act:id type="guid">dbab7e71720b45efad4b2ba093158939</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2261</act:code>
+  <act:description>2261</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sozialversicherungen und Vorsorgeeinrichtungen</act:name>
+  <act:id type="guid">597d61cbc2fe4612b6af64059a795672</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2270</act:code>
+  <act:description>2270</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Quellensteuer</act:name>
+  <act:id type="guid">f844a18cbdf84120a763b309688087fa</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2279</act:code>
+  <act:description>2279</act:description>
+  <act:parent type="guid">0062147bc2e54d3fb2d47340daaeb197</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Passive Rechnungsabgrenzungen und kurzfristige Rückstellungen</act:name>
+  <act:id type="guid">a270ba393d11451bad379ba0d9f35787</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>230</act:code>
+  <act:description>230</act:description>
+  <act:parent type="guid">518d005b62f247ea8239409f2eaea223</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Noch nicht bezahlter Aufwand</act:name>
+  <act:id type="guid">70427c3d46274bf28dbd4030b4fee653</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2300</act:code>
+  <act:description>2300</act:description>
+  <act:parent type="guid">a270ba393d11451bad379ba0d9f35787</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>Erhaltener Ertrag des Folgejahres</act:name>
+  <act:id type="guid">85bf526f7e6c446a9be5bacf09034e7b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
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+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2301</act:code>
+  <act:description>2301</act:description>
+  <act:parent type="guid">a270ba393d11451bad379ba0d9f35787</act:parent>
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+  <act:name>Kurzfristige Rückstellungen</act:name>
+  <act:id type="guid">e54521e6300543c5979ef296329bd3ba</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2330</act:code>
+  <act:description>2330</act:description>
+  <act:parent type="guid">a270ba393d11451bad379ba0d9f35787</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>Langfristiges Fremdkapital</act:name>
+  <act:id type="guid">e5e7a14ef75e4d3bb30c6e8d185a4288</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>24</act:code>
+  <act:description>24</act:description>
+  <act:parent type="guid">294235978d5d48508b11c17fc3a3742b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Langfristige verzinsliche Verbindlichkeiten</act:name>
+  <act:id type="guid">722dc33a7f5c450683c8ceb182caff33</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>240</act:code>
+  <act:description>240</act:description>
+  <act:parent type="guid">e5e7a14ef75e4d3bb30c6e8d185a4288</act:parent>
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+<gnc:account version="2.0.0">
+  <act:name>Bankverbindlichkeiten</act:name>
+  <act:id type="guid">1d1932966fe84c7d9d1b69c3d5de56da</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2400</act:code>
+  <act:description>2400</act:description>
+  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verbindlichkeiten aus Finanzierungsleasing</act:name>
+  <act:id type="guid">0d9782c1f3674163bd57a79dda6db114</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2420</act:code>
+  <act:description>2420</act:description>
+  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Darlehen</act:name>
+  <act:id type="guid">0e788cacedc7435a9bc364996b55c2bb</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2450</act:code>
+  <act:description>2450</act:description>
+  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Obligationenanleihen</act:name>
+  <act:id type="guid">33c4e2da22d04abf94a6f8b66c12d125</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2430</act:code>
+  <act:description>2430</act:description>
+  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Hypotheken</act:name>
+  <act:id type="guid">59af9b1c47b1481faa831f2e9486ee78</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2451</act:code>
+  <act:description>2451</act:description>
+  <act:parent type="guid">722dc33a7f5c450683c8ceb182caff33</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Übrige langfristige Verbindlichkeiten</act:name>
+  <act:id type="guid">e28344b55f234a64afe228884b9bef81</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>250</act:code>
+  <act:description>250</act:description>
+  <act:parent type="guid">e5e7a14ef75e4d3bb30c6e8d185a4288</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Übrige langfristige Verbindlichkeiten (unverzinslich)</act:name>
+  <act:id type="guid">2632ae5a632a4214860adc582d630d89</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2500</act:code>
+  <act:description>2500</act:description>
+  <act:parent type="guid">e28344b55f234a64afe228884b9bef81</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rückstellungen sowie vom Gesetz vorgesehene ähnliche Positionen</act:name>
+  <act:id type="guid">52e84a57d83b4f6aa0b57823943be630</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>260</act:code>
+  <act:description>260</act:description>
+  <act:parent type="guid">e5e7a14ef75e4d3bb30c6e8d185a4288</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Rückstellungen</act:name>
+  <act:id type="guid">883bf9dc29bf4f73ac88c9bfa3221a5d</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2600</act:code>
+  <act:description>2600</act:description>
+  <act:parent type="guid">52e84a57d83b4f6aa0b57823943be630</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eigenkapital (juristische Personen)</act:name>
+  <act:id type="guid">82143ea43dcd4cdbbf5b469c0773f9b6</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>28</act:code>
+  <act:description>28</act:description>
+  <act:parent type="guid">294235978d5d48508b11c17fc3a3742b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Grund-, Gesellschafter- oder Stiftungskapital</act:name>
+  <act:id type="guid">4f942372d53b486e985f0524ef484a48</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>280</act:code>
+  <act:description>280</act:description>
+  <act:parent type="guid">82143ea43dcd4cdbbf5b469c0773f9b6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aktien-, Stamm-, Anteilschein- oder Stiftungskapital</act:name>
+  <act:id type="guid">920c76782e364787b20faddddcc356fe</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2800</act:code>
+  <act:description>2800</act:description>
+  <act:parent type="guid">4f942372d53b486e985f0524ef484a48</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Reserven und Jahresgewinn oder Jahresverlus</act:name>
+  <act:id type="guid">35e6318959294d84994376047bef94a7</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>290</act:code>
+  <act:description>290</act:description>
+  <act:parent type="guid">82143ea43dcd4cdbbf5b469c0773f9b6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesetzliche Kapitalreserve</act:name>
+  <act:id type="guid">8675198475f143f3b840fe9822bf097b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2900</act:code>
+  <act:description>2900</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwertungsreserve</act:name>
+  <act:id type="guid">8918ab18185146bca6db267cf17dbba5</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2940</act:code>
+  <act:description>2940</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gesetzliche Gewinnreserve</act:name>
+  <act:id type="guid">984b64f48ab74d30a2c1d8d259ab817b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2950</act:code>
+  <act:description>2950</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Freiwillige Gewinnreserven</act:name>
+  <act:id type="guid">6fa91e39a5f7488cb7d04fc6c2a56810</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2960</act:code>
+  <act:description>2960</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Gewinnvortrag oder Verlustvortrag</act:name>
+  <act:id type="guid">780726e389184e1ab7f7fbfe16d5f17b</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2970</act:code>
+  <act:description>2970</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Jahresgewinn oder Jahresverlust</act:name>
+  <act:id type="guid">9bb074b99e4d4a40b9151c2289c10073</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2979</act:code>
+  <act:description>2979</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eigene Aktien, Stammanteile oder Anteilscheine (Minusposten)</act:name>
+  <act:id type="guid">4df7a3d99e0e407796920758f2708f7d</act:id>
+  <act:type>LIABILITY</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>2980</act:code>
+  <act:description>2980</act:description>
+  <act:parent type="guid">35e6318959294d84994376047bef94a7</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betrieblicher Ertrag aus Lieferungen und Leistungen</act:name>
+  <act:id type="guid">112eb0f3756a430aa69b0907a54e0901</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3</act:code>
+  <act:description>3</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Produktionserlöse</act:name>
+  <act:id type="guid">cf1a254d6a7f4a8880971b2c63302ac8</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3000</act:code>
+  <act:description>3000</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Handelserlöse</act:name>
+  <act:id type="guid">283b5946ac854e458023ac02dec55e16</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3200</act:code>
+  <act:description>3200</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Dienstleistungserlöse</act:name>
+  <act:id type="guid">0605c6e4a0fb4fefa3ab69327afa9b39</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3400</act:code>
+  <act:description>3400</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Übrige Erlöse aus Lieferungen und Leistungen</act:name>
+  <act:id type="guid">ffadde9940ad4cf0b9654f0823c5d351</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3600</act:code>
+  <act:description>3600</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eigenleistungen</act:name>
+  <act:id type="guid">7664026179364bcc979394ae4918b019</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3700</act:code>
+  <act:description>3700</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Erlösminderungen</act:name>
+  <act:id type="guid">f381d3cda1c34bf0a3444dab963b2343</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3800</act:code>
+  <act:description>3800</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verluste Forderungen (Debitoren), Veränderung Delkredere</act:name>
+  <act:id type="guid">02a04d06c1334dfb8af05d9ad161d138</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3805</act:code>
+  <act:description>3805</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Eigenverbrauch</act:name>
+  <act:id type="guid">f22875f5c5ff446bb3e3dcbc6b0607cb</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3710</act:code>
+  <act:description>3710</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bestandesänderungen unfertige Erzeugnisse</act:name>
+  <act:id type="guid">2ada001a61514bfb9b2852aee6fec360</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3900</act:code>
+  <act:description>3900</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bestandesänderungen fertige Erzeugnisse</act:name>
+  <act:id type="guid">821e9e8a464b43c2b521a8400f469212</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3901</act:code>
+  <act:description>3901</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Bestandesänderungen nicht fakturierte Dienstleistungen</act:name>
+  <act:id type="guid">b3a8192ccee440c1a0d34662682cced9</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>3940</act:code>
+  <act:description>3940</act:description>
+  <act:parent type="guid">112eb0f3756a430aa69b0907a54e0901</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwand für Material, Handelswaren, Dienstleistungen und Energie</act:name>
+  <act:id type="guid">fbb69d024c454632948625450e3f56a6</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4</act:code>
+  <act:description>4</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Materialaufwand Produktion</act:name>
+  <act:id type="guid">62954e9240e242e7886e82a2fe9075dc</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4000</act:code>
+  <act:description>4000</act:description>
+  <act:parent type="guid">fbb69d024c454632948625450e3f56a6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Handelswarenaufwand</act:name>
+  <act:id type="guid">69513288a86f4fa09247ce3550b8b5e2</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4200</act:code>
+  <act:description>4200</act:description>
+  <act:parent type="guid">fbb69d024c454632948625450e3f56a6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwand für bezogene Dienstleistungen</act:name>
+  <act:id type="guid">286ea0c72e664134869eb7040cc1b2fa</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4400</act:code>
+  <act:description>4400</act:description>
+  <act:parent type="guid">fbb69d024c454632948625450e3f56a6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Energieaufwand zur Leistungserstellung</act:name>
+  <act:id type="guid">a8cb56ff219440f091f260f272a7e111</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4500</act:code>
+  <act:description>4500</act:description>
+  <act:parent type="guid">fbb69d024c454632948625450e3f56a6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwandminderungen</act:name>
+  <act:id type="guid">9336a497814046b0a9fa219b4333bd03</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>4900</act:code>
+  <act:description>4900</act:description>
+  <act:parent type="guid">fbb69d024c454632948625450e3f56a6</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Personalaufwand</act:name>
+  <act:id type="guid">c2d5092240de4a058420e649983d6e6d</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5</act:code>
+  <act:description>5</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Lohnaufwand</act:name>
+  <act:id type="guid">3dd4ad61f7bb46c89e09f75619633b3b</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5000</act:code>
+  <act:description>5000</act:description>
+  <act:parent type="guid">c2d5092240de4a058420e649983d6e6d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sozialversicherungsaufwand</act:name>
+  <act:id type="guid">3e476a14f60940599d5da6ea47c57260</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5700</act:code>
+  <act:description>5700</act:description>
+  <act:parent type="guid">c2d5092240de4a058420e649983d6e6d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Übriger Personalaufwand</act:name>
+  <act:id type="guid">d3a29ff165704fa9ad4dd970189effab</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5800</act:code>
+  <act:description>5800</act:description>
+  <act:parent type="guid">c2d5092240de4a058420e649983d6e6d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leistungen Dritter</act:name>
+  <act:id type="guid">5dd9a5822b06481d805756c18293bfdd</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>5900</act:code>
+  <act:description>5900</act:description>
+  <act:parent type="guid">c2d5092240de4a058420e649983d6e6d</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Übriger betrieblicher Aufwand, Abschreibungen und Wertberichtigungen sowie Finanzergebnis</act:name>
+  <act:id type="guid">17ef00426d0b4066ad5297325ecf16a4</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6</act:code>
+  <act:description>6</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Raumaufwand</act:name>
+  <act:id type="guid">6fd08c95e4d842d988fdf2ac76914781</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6000</act:code>
+  <act:description>6000</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Unterhalt, Reparaturen, Ersatz mobile Sachanlagen</act:name>
+  <act:id type="guid">cfc48367c9614fa5b323f170141c1114</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6100</act:code>
+  <act:description>6100</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Fahrzeug- und Transportaufwand</act:name>
+  <act:id type="guid">22936c9ba2bb497fb8189982dc498482</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6200</act:code>
+  <act:description>6200</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sachversicherungen, Abgaben, Gebühren, Bewilligungen</act:name>
+  <act:id type="guid">a82f018d74944c638d39c34b92d384d1</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6300</act:code>
+  <act:description>6300</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Energie- und Entsorgungsaufwand</act:name>
+  <act:id type="guid">a845f9c9f0214c438ca1b3a0ecadd338</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6400</act:code>
+  <act:description>6400</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Verwaltungsaufwand</act:name>
+  <act:id type="guid">be254bd0442f411294580dcade4518a1</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6500</act:code>
+  <act:description>6500</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Werbeaufwand</act:name>
+  <act:id type="guid">88881f27434d467eafdb411015df811f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6600</act:code>
+  <act:description>6600</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Sonstiger betrieblicher Aufwand</act:name>
+  <act:id type="guid">40ae3f3a0d61437eaa9b3e3274b1957f</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6700</act:code>
+  <act:description>6700</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschreibungen und Wertberichtigungen auf Positionen des Anlagevermögens</act:name>
+  <act:id type="guid">f9aa84463ff2462498ea60128f9114fe</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6800</act:code>
+  <act:description>6800</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Leasingaufwand mobile Sachanlagen</act:name>
+  <act:id type="guid">60ba0279f36e46fa912c72206ed91b75</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6105</act:code>
+  <act:description>6105</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Informatikaufwand inkl. Leasing</act:name>
+  <act:id type="guid">6f27632a88df484fb21253cbf8e0cc95</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6570</act:code>
+  <act:description>6570</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Finanzaufwand</act:name>
+  <act:id type="guid">ddd87c65af9b471687873e3f6c255086</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6900</act:code>
+  <act:description>6900</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Finanzertrag</act:name>
+  <act:id type="guid">85ea8bc334c247b39ec7a279738c6037</act:id>
+  <act:type>EXPENSE</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>6950</act:code>
+  <act:description>6950</act:description>
+  <act:parent type="guid">17ef00426d0b4066ad5297325ecf16a4</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betrieblicher Nebenerfolg</act:name>
+  <act:id type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7</act:code>
+  <act:description>7</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertrag Nebenbetrieb</act:name>
+  <act:id type="guid">c8c43650635e436ea24b4c03dc1d19ad</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7000</act:code>
+  <act:description>7000</act:description>
+  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ertrag betriebliche Liegenschaft</act:name>
+  <act:id type="guid">b741158e82af43a983a729b6964f48c4</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7500</act:code>
+  <act:description>7500</act:description>
+  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwand betriebliche Liegenschaft</act:name>
+  <act:id type="guid">5ba3c1d4c947457c92d7192079c58e93</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7510</act:code>
+  <act:description>7510</act:description>
+  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Aufwand Nebenbetrieb</act:name>
+  <act:id type="guid">2c9626ccfeb14b52b68b48c5f6312e0f</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>7010</act:code>
+  <act:description>7010</act:description>
+  <act:parent type="guid">ff17758ba51149a3a16c2e50f4dd12f3</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebsfremder, ausserordentlicher, einmaliger oder perioden-fremder Aufwand und Ertrag</act:name>
+  <act:id type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8</act:code>
+  <act:description>8</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebsfremder Aufwand</act:name>
+  <act:id type="guid">903948bc18da4853a4616dbfaa0c1a3e</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8000</act:code>
+  <act:description>8000</act:description>
+  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Direkte Steuern</act:name>
+  <act:id type="guid">1df187c1bb304c159923780dd417c729</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8900</act:code>
+  <act:description>8900</act:description>
+  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Betriebsfremder Ertrag</act:name>
+  <act:id type="guid">6c9b91aa0b794904a03805bcffbb6744</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8100</act:code>
+  <act:description>8100</act:description>
+  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ausserordentlicher, einmaliger oder periodenfremder Aufwand</act:name>
+  <act:id type="guid">e3b24b1150134fa598bcf620da52a2e6</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8500</act:code>
+  <act:description>8500</act:description>
+  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Ausserordentlicher, einmaliger oder periodenfremder Ertrag</act:name>
+  <act:id type="guid">7e43a5e29f77460dbda26d475492bd52</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>8510</act:code>
+  <act:description>8510</act:description>
+  <act:parent type="guid">67be6ac625cc4b8f8ee6706b0434a335</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Abschluss</act:name>
+  <act:id type="guid">99c8d4fa6bac4de0b2d505f65e9b8c6b</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9</act:code>
+  <act:description>9</act:description>
+  <act:parent type="guid">8cd23636f1e04a74a35c13ae23427c14</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Jahresgewinn oder Jahresverlust</act:name>
+  <act:id type="guid">3b10783f477e440b971e3dce693236e5</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>9200</act:code>
+  <act:description>9200</act:description>
+  <act:parent type="guid">99c8d4fa6bac4de0b2d505f65e9b8c6b</act:parent>
+</gnc:account>
+<gnc:account version="2.0.0">
+  <act:name>Hilfskonten Gewinnverwendung</act:name>
+  <act:id type="guid">be48f890d33444f883f41069641daaa3</act:id>
+  <act:type>INCOME</act:type>
+  <act:commodity>
+    <cmdty:space>CURRENCY</cmdty:space>
+    <cmdty:id>CHF</cmdty:id>
+  </act:commodity>
+  <act:commodity-scu>100</act:commodity-scu>
+  <act:code>920</act:code>
+  <act:description>920</act:description>
+  <act:parent type="guid">3b10783f477e440b971e3dce693236e5</act:parent>
+</gnc:account>
+</gnc-account-example>
+