<?xml version="1.0" encoding="utf-8" ?>
<gnc-account-example
     xmlns="http://www.gnucash.org/XML/"
     xmlns:act="http://www.gnucash.org/XML/act"
     xmlns:addr="http://www.gnucash.org/XML/addr"
     xmlns:bgt="http://www.gnucash.org/XML/bgt"
     xmlns:billterm="http://www.gnucash.org/XML/billterm"
     xmlns:book="http://www.gnucash.org/XML/book"
     xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
     xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
     xmlns:cd="http://www.gnucash.org/XML/cd"
     xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
     xmlns:cust="http://www.gnucash.org/XML/cust"
     xmlns:employee="http://www.gnucash.org/XML/employee"
     xmlns:fs="http://www.gnucash.org/XML/fs"
     xmlns:gnc="http://www.gnucash.org/XML/gnc"
     xmlns:gnc-act="http://www.gnucash.org/XML/gnc-act"
     xmlns:invoice="http://www.gnucash.org/XML/invoice"
     xmlns:job="http://www.gnucash.org/XML/job"
     xmlns:lot="http://www.gnucash.org/XML/lot"
     xmlns:order="http://www.gnucash.org/XML/order"
     xmlns:owner="http://www.gnucash.org/XML/owner"
     xmlns:price="http://www.gnucash.org/XML/price"
     xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
     xmlns:slot="http://www.gnucash.org/XML/slot"
     xmlns:split="http://www.gnucash.org/XML/split"
     xmlns:sx="http://www.gnucash.org/XML/sx"
     xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
     xmlns:trn="http://www.gnucash.org/XML/trn"
     xmlns:ts="http://www.gnucash.org/XML/ts"
     xmlns:tte="http://www.gnucash.org/XML/tte"
     xmlns:entry="http://www.gnucash.org/XML/entry"
     xmlns:vendor="http://www.gnucash.org/XML/vendor">
<gnc-act:title>
  EKR-2017
</gnc-act:title>
<gnc-act:short-description>
  Österreichischer Einheitskontenrahmen, Stand 2017
</gnc-act:short-description>
<gnc-act:long-description>
Das ist der österreichische Einheitskontenrahmen. Er wurde vom Fachsenat für Betriebswirtschaft der Kammer der Wirtschaftstreuhänder unter der Bezeichnung KFS/BW 6 im Mai 2017 beschlossen und veröffentlich.


Bei Gebrauch dieses Kontenrahmens sind die allgemeinen Konten abzuwählen. Dieser Rahmen enthält nur Platzhalterkonten der dreistufigen Hierachie.


Alle Konten besitzen eine Kontonummer. Durch Anzeige der Spalte "Kontonummer" in der Kontenübersicht kann die Reihenfolge durch Sortierung dieser richtig dargestellt werden.
</gnc-act:long-description>
<gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
<gnc:account version="2.0.0">
  <act:name>Root Account</act:name>
  <act:id type="new">59d3eca1e1c2c3a6fa981e0856665bfb</act:id>
  <act:type>ROOT</act:type>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Anlagevermögen</act:name>
  <act:id type="new">60805095e127287f17d8444517174fee</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0</act:code>
  <act:description>Kontenklasse 0</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Immaterielle Vermögensgegenstände</act:name>
  <act:id type="new">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>01</act:code>
  <act:description>Kontengruppe 01</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">60805095e127287f17d8444517174fee</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Konzessionen</act:name>
  <act:id type="new">8f522ca69f9670780447aa8c217dc526</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>010</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Patentrechte und Lizenzen</act:name>
  <act:id type="new">36e3d367bd88c8d81c5b4d0bc7597e95</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>011</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Datenverarbeitungsprogramme</act:name>
  <act:id type="new">62bcaf85c9dc49ef2c4cf4b253d43f77</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>012</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Marken, Warenzeichen und Musterschutzrechte, sonstige Urheberrechte</act:name>
  <act:id type="new">f5fb361b61b6ffad2536151b868a458b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>013</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Pacht- und Mietrechte</act:name>
  <act:id type="new">6839350a895cfbc3b2b6de524fabd1ab</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>014</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bezugs- und ähnliche Rechte</act:name>
  <act:id type="new">19a0faecf3ba13d7c82460d4856aeb6b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>015</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Geschäfts-/Firmenwert</act:name>
  <act:id type="new">f06f4996775ce0f855a05db6e0c92b50</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>016</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umgründungsmehrwert</act:name>
  <act:id type="new">b1b710015bb8c3304299b136d7fb6e58</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>017</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Geleistete Anzahlungen auf immaterielle Vermögensgegenstände des Anlagemögens</act:name>
  <act:id type="new">3467d292dccbf95b1f66b8ad692f683e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>018</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kumulierte Abschreibungen zu immateriellen Vermögensgegenständen des Anlagevermögens</act:name>
  <act:id type="new">945c6581d7e201de2cf280d48eb42907</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>019</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">b4c70ca4b9fdf3ae71cb38978d00bfc1</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Grundstücke, grundstücksgleiche Rechte und Bauten, einschließlich der Bauten auf fremdem Grund</act:name>
  <act:id type="new">cbbb8c7c25262a550134b93acb9041fe</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>02-03</act:code>
  <act:description>Kontengruppe 02-03</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">60805095e127287f17d8444517174fee</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Unbebaute Grundstücke, soweit nicht landwirtschaftlich genutzt</act:name>
  <act:id type="new">fbbe2bfa50226992876b270d24213f60</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>020</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bebaute Grundstücke (Grundwert)</act:name>
  <act:id type="new">603bb2092a3ba09040d10ccca11a04d0</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>021</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Landwirtschaftlich genutzte Grundstücke</act:name>
  <act:id type="new">0753a65f2353e78ffda801463a4a8257</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>022</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Grundstücksgleiche Rechte</act:name>
  <act:id type="new">1a071cecc837238758f5f99b7d645cba</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>023</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Betriebs- und Geschäftsgebäude auf eigenem Grund</act:name>
  <act:id type="new">6df3f7ac34fc7a3ec386f43d6b98a6a7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>030</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wohn- und Sozialgebäude auf eigenem Grund</act:name>
  <act:id type="new">289573f896adf8006bc083bab166d366</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>031</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Betriebs- und Geschäftsgebäude auf fremdem Grund</act:name>
  <act:id type="new">2ff72c0e3c891895b04dff2509dea364</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>032</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wohn- und Sozialgebäude auf fremdem Grund</act:name>
  <act:id type="new">fe163a442cc5dab173992c89d72cc36c</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>033</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Grundstückseinrichtungen auf eigenem Grund</act:name>
  <act:id type="new">ac6f4b9998141df1af2d2c471edf7316</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>034</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Grundstückseinrichtungen auf fremdem Grund</act:name>
  <act:id type="new">789fdb3f85864b2d3ba7e50667455c25</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>035</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cbbb8c7c25262a550134b93acb9041fe</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bauliche Investitionen in fremden Betriebs- und Geschäftsgebäuden</act:name>
  <act:id type="new">a191ce3b38e0389e338ed0454a83c20e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>036</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:commodity-scu>100</act:commodity-scu>
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>080</act:code>
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<gnc:account version="2.0.0">
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>081</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Beteiligungen an assoziierten Unternehmen</act:name>
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>082</act:code>
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    <slot>
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<gnc:account version="2.0.0">
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>083</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>084</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
  <act:name>Ausleihungen an verbundene Unternehmen</act:name>
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>085</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>086</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>087</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>088</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Anteile an Kapitalgesellschaften ohne Beteiligungscharakter</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>089</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Sonstige Anteile an Personengesellschaften ohne Beteiligungscharakter</act:name>
  <act:id type="new">4ffcbe5b549fcab733057628c3701479</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>090</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Sonstige Genossenschaftsanteile ohne Beteiligungscharakter</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>091</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Sonstige Anteile an Investmentfonds</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>092</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Festverzinsliche Wertpapiere des Anlagevermögens</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>093</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Sonstige Finanzanlagen, Wertrechte</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>094-097</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Geleistete Anzahlungen auf Finanzanlagen</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>098</act:code>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>099</act:code>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
  <act:name>Bezugsverrechnung für den Produktionsprozess/für Verwaltung und Vertrieb</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
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<gnc:account version="2.0.0">
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <cmdty:space>CURRENCY</cmdty:space>
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<gnc:account version="2.0.0">
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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<gnc:account version="2.0.0">
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>130-134</act:code>
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    <slot>
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>135-139</act:code>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
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    <cmdty:space>CURRENCY</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
  <act:name>Eingeforderte, aber noch nicht eingezahlte Einlagen</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Einzelwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>247</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Pauschalwertberichtigungen zu sonstigen Forderungen und Vermögensgegenständen</act:name>
  <act:id type="new">0a1f104aeebd6bb7db618df6209361a2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>248</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Geleistete Anzahlungen (außer auf Anlagen und auf Vorräte)</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>249</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Forderungen aus der Abgabenverrechnung</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>25</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Forderungen aus der Abgabenverrechnung</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>250-259</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wertpapiere und Anteile</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>26</act:code>
  <act:description>Kontengruppe 26</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  <act:parent type="guid">b3e04dd3436621b21ec0ce366d8584c5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Anteile an verbundenen Unternehmen außer an Mutterunternehmen</act:name>
  <act:id type="new">56a1c1ec924fb045cf7f70138362c9e2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>260</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Anteile an Mutterunternehmen</act:name>
  <act:id type="new">d94e236f5ca03a586144674a7099f628</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>261</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Anteile des Umlaufvermögens</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>262-264</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Wertpapiere des Umlaufvermögens</act:name>
  <act:id type="new">c69e8dcb53128b8a98bb4cea91eec5cc</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>265-267</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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  </act:slots>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Besitzwechsel, soweit dem Unternehmen nicht die der Ausstellung zugrunde liegenden Forderungen zustehen</act:name>
  <act:id type="new">042af645c2c8326143dbdbbdd022568a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>268</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wertberichtigungen zu Wertpapieren und Anteilen (des Umlaufvermögens)</act:name>
  <act:id type="new">88ae4917a87967fc70bc69aa68beaef0</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>269</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kassenbestand, Schecks, Guthaben bei Kreditinstituten</act:name>
  <act:id type="new">e2b6b242c225fb1b97245c7ba93c7cd6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>27-28</act:code>
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    <slot>
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  <act:parent type="guid">b3e04dd3436621b21ec0ce366d8584c5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kassenbestände in Euro</act:name>
  <act:id type="new">1584e84b555a48685e5f0357b822a0a2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>270-273</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Postwertzeichen</act:name>
  <act:id type="new">49dbd8352708ff7cbd75d0585b9aa770</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>274</act:code>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Kassenbestände in Fremdwährungen</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>275-277</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Schecks in Euro</act:name>
  <act:id type="new">aec8a1dab309605d00d131abd8d5c757</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>278</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Schecks in Fremdwährungen</act:name>
  <act:id type="new">a516b8d26a4c0746c0f0cf1c3808da9a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>279</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Guthaben bei Kreditinstituten</act:name>
  <act:id type="new">8cc545d0c3d03f3d1fd2ca375b04dce4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>280-288</act:code>
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    <slot>
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      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Schwebende Geldbewegungen</act:name>
  <act:id type="new">3ca06a5b42670f41ad654700a3eff752</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>289</act:code>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Aktive Rechnungsabgrenzungsposten, aktive latente Steuern</act:name>
  <act:id type="new">595100c1d6fc1e1a18261cdc5cfbb57b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>29</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Aktive Rechnungsabgrenzungsposten</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>290-292</act:code>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Mietvorauszahlungen</act:name>
  <act:id type="new">467310fd8b0f65f22bacabb2ef81c6b4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>293</act:code>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Leasing-Vorauszahlungen</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>294</act:code>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Disagio</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>295</act:code>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Aktive latente Steuern</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>298</act:code>
  <act:slots>
    <slot>
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<gnc:account version="2.0.0">
  <act:name>Eventualforderungen (Hilfskonto)</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
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    <cmdty:space>CURRENCY</cmdty:space>
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<gnc:account version="2.0.0">
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    <cmdty:space>CURRENCY</cmdty:space>
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<gnc:account version="2.0.0">
  <act:name>Rückstellungen für Abfertigungen</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
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<gnc:account version="2.0.0">
  <act:name>Rückstellungen für Pensionen</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Steuerrückstellungen</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Rückstellungen für latente Steuern</act:name>
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  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>303</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Sonstige Rückstellungen</act:name>
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>304-309</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Anleihen, Verbindlichkeiten gegenüber Kreditinstituten</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
  <act:name>Anleihen (einschließlich konvertibler)</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
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  <act:code>310-311</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten gegenüber Kreditinstituten (kurzfristig, z.B. Überziehungsrahmen)</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten gegenüber Kreditinstituten (langfristig, Darlehen oder Kredit)</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>315-319</act:code>
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<gnc:account version="2.0.0">
  <act:name>Erhaltene Anzahlungen auf Bestellungen</act:name>
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  <act:type>LIABILITY</act:type>
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    <cmdty:space>CURRENCY</cmdty:space>
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<gnc:account version="2.0.0">
  <act:name>Erhaltene Anzahlungen auf Bestellungen</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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<gnc:account version="2.0.0">
  <act:name>Nicht von Vorräten absetzbare Anzahlungen</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen, Verbindlichkeiten aus der Annahme gezogener und der Ausstellung eigener Wechsel</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen Inland</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>330-335</act:code>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen Ausland (Euro)</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen sonstiges Ausland (Fremdwährungen)</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
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  <act:code>337</act:code>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel</act:name>
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>338</act:code>
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<gnc:account version="2.0.0">
  <act:name>Verrechnungskonto Telebanking</act:name>
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>339</act:code>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten gegenüber verbundenen Unternehmen, gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht, und gegenüber Gesellschaftern</act:name>
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  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>34</act:code>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen, Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
  <act:id type="new">521ae1ea6f4c24704703f0c8bebbea11</act:id>
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    <cmdty:space>CURRENCY</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
  <act:name>sonstige Verbindlichkeiten gegenüber verbundenen Unternehmen, sonstige Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>343-345</act:code>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten gegenüber Gesellschaftern</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
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  <act:code>346</act:code>
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<gnc:account version="2.0.0">
  <act:name>Einlagen stiller Gesellschafter</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
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  <act:code>347</act:code>
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<gnc:account version="2.0.0">
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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<gnc:account version="2.0.0">
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>350-359</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">54c2dede972b3f29654d071e3123736d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten im Rahmen der sozialen Sicherheit</act:name>
  <act:id type="new">4a0c0464377167c8019344e66cf0b230</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>360-369</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">54c2dede972b3f29654d071e3123736d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Übrige sonstige Verbindlichkeiten</act:name>
  <act:id type="new">f1aba5a01ba394b383cd2a78abda73b8</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>370-389</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">54c2dede972b3f29654d071e3123736d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Passive Rechnungsabgrenzungsposten</act:name>
  <act:id type="new">1ebef8c624485433b4414eb649997073</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>39</act:code>
  <act:description>Kontengruppe 39</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">292e2d37774a8f428362eb235ef25962</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Passive Rechnungsabgrenzungsposten</act:name>
  <act:id type="new">0806867a6d10c4672db7511f03dfbb87</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>390-398</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1ebef8c624485433b4414eb649997073</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Eventualverbindlichkeiten (Hilfskonto)</act:name>
  <act:id type="new">c35fb9597ce13e93f32af30ae1262c59</act:id>
  <act:type>LIABILITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>399</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1ebef8c624485433b4414eb649997073</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Betriebliche Erträge</act:name>
  <act:id type="new">fc1d65d26571c9a481060d9c63a1698f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4</act:code>
  <act:description>Kontenklasse 4</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzerlöse und Erlösschmälerungen</act:name>
  <act:id type="new">8d125f7fd9f935d932d2ac5be2f9604d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>40-44</act:code>
  <act:description>Kontengruppe 40-44</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">fc1d65d26571c9a481060d9c63a1698f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umsatzerlöse (Untergliederung nach USt-Satz, Währung usw.)</act:name>
  <act:id type="new">6a986d953a79d130cfe01d36f493ed28</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>400-439</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8d125f7fd9f935d932d2ac5be2f9604d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erlösschmälerungen (Untergliederung wie Umsatzerlöse)</act:name>
  <act:id type="new">22cff3ec00ead7ba2a11801302845f83</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>440-449</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">8d125f7fd9f935d932d2ac5be2f9604d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bestandsveränderungen und aktivierte Eigenleistungen</act:name>
  <act:id type="new">29b7c0565aee00e3eef75a0379836d24</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>45</act:code>
  <act:description>Kontengruppe 45</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">fc1d65d26571c9a481060d9c63a1698f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Veränderungen des Bestandes an fertigen und unfertigen Erzeugnissen sowie an noch nicht abrechenbaren Leistungen</act:name>
  <act:id type="new">9e04368402d0976c172a23f4784f94ea</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>450-457</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">29b7c0565aee00e3eef75a0379836d24</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Aktivierte Eigenleistungen</act:name>
  <act:id type="new">47a1921e02a686b020492566401c2535</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>458-459</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">29b7c0565aee00e3eef75a0379836d24</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige betriebliche Erträge</act:name>
  <act:id type="new">1414556a3573a386163cc9a4726094c5</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>46-49</act:code>
  <act:description>Kontengruppe 46-49</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">fc1d65d26571c9a481060d9c63a1698f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erlöse aus dem Abgang von Anlagevermögen, ausgenommen Finanzanlagen</act:name>
  <act:id type="new">8b5969e387e2292ec6cea12a68706e50</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>460-462</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1414556a3573a386163cc9a4726094c5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erträge aus dem Abgang von Anlagevermögen, ausgenommen Finanzanlagen (Abgänge mit Gewinn)</act:name>
  <act:id type="new">61797aeee666035acb3227a54dbf4075</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>463-465</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1414556a3573a386163cc9a4726094c5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erträge aus der Zuschreibung zum Anlagevermögen, ausgenommen Finanzanlagen</act:name>
  <act:id type="new">738b28ca67a7d8e7bbc5ca4632919f6a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>466-467</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1414556a3573a386163cc9a4726094c5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erträge aus der Auflösung von Rückstellungen</act:name>
  <act:id type="new">8823813a4e9fb7a02c87e798d46887ca</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>470-479</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1414556a3573a386163cc9a4726094c5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Übrige sonstige betriebliche Erträge</act:name>
  <act:id type="new">f98c84496a047c932514b8391e8b3ad1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>480-499</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1414556a3573a386163cc9a4726094c5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Materialaufwand und sonstige bezogene Herstellungsleistungen</act:name>
  <act:id type="new">f816c825339659fffbf658582fa0e8f8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5</act:code>
  <act:description>Kontenklasse 5</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wareneinsatz</act:name>
  <act:id type="new">f452407fed0c632386fa1afb681327be</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>50</act:code>
  <act:description>Kontengruppe 50</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbrauch von Rohstoffen</act:name>
  <act:id type="new">a52d16afd8759a5ee155b2f47f78cd86</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>51</act:code>
  <act:description>Kontengruppe 51</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbrauch von bezogenen Teilen</act:name>
  <act:id type="new">662c0ba4a192ad045d946f479b63c1e5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>52</act:code>
  <act:description>Kontengruppe 52</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbrauch von Hilfsstoffen</act:name>
  <act:id type="new">2a432ceb919f8d3ebc891582103dbef9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>53</act:code>
  <act:description>Kontengruppe 53</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbrauch von Betriebsstoffen</act:name>
  <act:id type="new">ba244926cebdb54f50391b160e6f4ca9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>54</act:code>
  <act:description>Kontengruppe 54</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verbrauch von Werkzeugen und anderen Erzeugungshilfsmitteln</act:name>
  <act:id type="new">0a3bb4b9988ee1dad984dd8700ed8fcb</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>55</act:code>
  <act:description>Kontengruppe 55</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Betriebskosten</act:name>
  <act:id type="new">61b4e5a37ac22558d31a144516021fd5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>56</act:code>
  <act:description>Kontengruppe 56</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">f816c825339659fffbf658582fa0e8f8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bezogene Herstellungsleistungen</act:name>
  <act:id type="new">95fd839be4b9364aaff1a5a5d0fa2d3f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>709</act:code>
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<gnc:account version="2.0.0">
  <act:name>Sonstige Steuern</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>71</act:code>
  <act:description>Kontengruppe 71</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Mit den Umsatzerlösen verbundene Steuern</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>710-714</act:code>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Steuern und mit Steuern in Zusammenhang stehende Aufwendungen</act:name>
  <act:id type="new">2a6f8a4bc27159f63a40b1fcdc34fc94</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>715-718</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Aufwandsstellenrechnung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>719</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Instandhaltung und Betriebskosten</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>72</act:code>
  <act:description>Kontengruppe 72</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Instandhaltung und Betriebskosten, Reinigung durch Dritte, Entsorgung, Strom, Heizung, Gas, Energie</act:name>
  <act:id type="new">7fe96baecf8b703429f4467cf7e9953e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>720-728</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Aufwandsstellenrechnung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>729</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Transport- , Reise- und Fahrtaufwand, Nachrichtenaufwand</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>73</act:code>
  <act:description>Kontengruppe 73</act:description>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Transporte durch Dritte</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>730-731</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Kfz-Aufwand (PKW und Kombis)</act:name>
  <act:id type="new">62db749feb29b65671b76e4e5b97025c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>732</act:code>
  <act:slots>
    <slot>
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<gnc:account version="2.0.0">
  <act:name>Kfz-Aufwand (LKW)</act:name>
  <act:id type="new">e48e52e503bad0db247940e0fc049f0b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>733</act:code>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Reise- und Fahrtaufwand</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>734-735</act:code>
  <act:slots>
    <slot>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Tag- und Nächtigungsgelder</act:name>
  <act:id type="new">443de6cbb6c6d06b864babc0195161c9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>736-737</act:code>
  <act:slots>
    <slot>
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      <slot:value type="string">true</slot:value>
    </slot>
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<gnc:account version="2.0.0">
  <act:name>Nachrichtenaufwand</act:name>
  <act:id type="new">2b585e2db9a27577c346d8bbda3e6d1f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>738</act:code>
  <act:slots>
    <slot>
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<gnc:account version="2.0.0">
  <act:name>Aufwandsstellenrechnung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>739</act:code>
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    <slot>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Miet- , Pacht- , Leasing- und Lizenzaufwand</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>74</act:code>
  <act:description>Kontengruppe 74</act:description>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Miet- und Pachtaufwand</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>740-743</act:code>
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    <slot>
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      <slot:value type="string">true</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Leasingaufwand</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>744-747</act:code>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Lizenzaufwand</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>748</act:code>
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<gnc:account version="2.0.0">
  <act:name>Aufwandsstellenrechnung</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>749</act:code>
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<gnc:account version="2.0.0">
  <act:name>Aufwand für beigestelltes Personal, Provisionen an Dritte, Aufsichtsratsvergütungen, Geschäftsführerentgelte an Konzerngesellschaften/Komplementär-GmbH</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>75</act:code>
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<gnc:account version="2.0.0">
  <act:name>Aufwand für beigestelltes Personal</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>750-753</act:code>
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<gnc:account version="2.0.0">
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>754-757</act:code>
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<gnc:account version="2.0.0">
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>758</act:code>
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<gnc:account version="2.0.0">
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  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>759</act:code>
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<gnc:account version="2.0.0">
  <act:name>Büro- , Werbe- und Repräsentationsaufwand</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>76</act:code>
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<gnc:account version="2.0.0">
  <act:name>Büromaterial und Drucksorten</act:name>
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    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>760</act:code>
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  <act:parent type="guid">6c0cf1361137ad1696100d644e0b59d5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kursänderungen bei Fremdwährungsforderungen/-verbindlichkeiten</act:name>
  <act:id type="new">a1fb9a78395c0200e208b486c9c43b82</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>833-834</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6c0cf1361137ad1696100d644e0b59d5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Nicht ausgenützte Lieferantenskonti</act:name>
  <act:id type="new">c3fb79a8fbcff94a1be0f2c97b26a82b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>835</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6c0cf1361137ad1696100d644e0b59d5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gewinnüberrechnung verbundener Unternehmen aufgrund von Ergebnisabführungsverträgen</act:name>
  <act:id type="new">6cdad4151b0ba82a6a9401ccaaf14e4f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>836</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6c0cf1361137ad1696100d644e0b59d5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verlustübernahme verbundener Unternehmen aufgrund von Ergebnisabführungsverträgen</act:name>
  <act:id type="new">eb72a9ed55743af2c2f71e6cc3225297</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>837</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6c0cf1361137ad1696100d644e0b59d5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Steuern vom Einkommen und vom Ertrag</act:name>
  <act:id type="new">45962dec7f8f944cc12f5590a7b6c4a9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>84</act:code>
  <act:description>Kontengruppe 84</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">796745f7bfeb7ae7fb99704338cf711c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Steuern vom Einkommen und vom Ertrag</act:name>
  <act:id type="new">dc1c392f1943aea541db85ed7775548d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>840-849</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">45962dec7f8f944cc12f5590a7b6c4a9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Rücklagenbewegung, Ergebnisüberrechnung</act:name>
  <act:id type="new">a21d9092f929aa3b2302e057fae5a1fd</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>85-89</act:code>
  <act:description>Kontengruppe 85-89</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">796745f7bfeb7ae7fb99704338cf711c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Auflösung von Kapitalrücklagen</act:name>
  <act:id type="new">77fd8030b6c6a53f98bfba2816b1aa41</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>850-859</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a21d9092f929aa3b2302e057fae5a1fd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Auflösung von Gewinnrücklagen</act:name>
  <act:id type="new">b96110e58fca9ead9c1c1f99b8ddbb40</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>860-869</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a21d9092f929aa3b2302e057fae5a1fd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Zuweisung zu Gewinnrücklagen</act:name>
  <act:id type="new">6bddc9e1e442179ab6bcc0c7edd00b0b</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>870-889</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a21d9092f929aa3b2302e057fae5a1fd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gewinnabfuhr bzw. Verlustüberrechnung aus Ergebnisabführungsverträgen (eigene Ergebnisse)</act:name>
  <act:id type="new">502a2d862815f1305f2f689e26bae8f5</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>890</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a21d9092f929aa3b2302e057fae5a1fd</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Eigenkapital, Einlagen unechter stiller Gesellschafter, Abschluss- und Evidenzkonten</act:name>
  <act:id type="new">3ea0f7b444b6df1b552a37964d38eb43</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9</act:code>
  <act:description>Kontenklasse 9</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">59d3eca1e1c2c3a6fa981e0856665bfb</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gezeichnetes bzw. gewidmetes Kapital, nicht eingeforderte ausstehende Einlagen</act:name>
  <act:id type="new">6ccf60f96f55a809db114f733c1e535c</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>90</act:code>
  <act:description>Kontengruppe 90-91</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gezeichnetes bzw. gewidmetes Kapital (Stammkapital, Grundkapital, …), Vereinbarte/Bedungene Einlagen (bei Personengesellschaften)</act:name>
  <act:id type="new">ed523aa8be245fa2e6f4663bbd62443e</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>900-918</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6ccf60f96f55a809db114f733c1e535c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Nicht eingeforderte ausstehende Einlagen; genehmigte und berechtigte Entnahmen von Gesellschaftern (bei Personengesellschaften)</act:name>
  <act:id type="new">822f81ce7f388c34091fbe2d9f85cf29</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>919</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">6ccf60f96f55a809db114f733c1e535c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Eigene Anteile</act:name>
  <act:id type="new">444f887bd582212b73c281e969caba73</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>92</act:code>
  <act:description>Kontengruppe 92</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kapitalrücklagen</act:name>
  <act:id type="new">2c040761e9a58643d193cc7ea398417a</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>93</act:code>
  <act:description>Kontengruppe 93</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gewinnrücklagen</act:name>
  <act:id type="new">c1543365ba5f8cce95b0dfc86f0ecd37</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>94</act:code>
  <act:description>Kontengruppe 94</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Rücklagen für Anteile an Mutterunternehmen und für eigene Anteile</act:name>
  <act:id type="new">2d05e185f3fdc87c1c014e83a609be24</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>95</act:code>
  <act:description>Kontengruppe 95</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Privat- und Verrechnungskonten (bei Einzelunternehmen und Personengesellschaften)</act:name>
  <act:id type="new">5cb09b7c1ffba2268d6c4841e07f30dd</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>96</act:code>
  <act:description>Kontengruppe 96</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Einlagen und Verrechnungskonten unechter stiller Gesellschafter</act:name>
  <act:id type="new">08f21cbe0d0545d7bbfd3294cb6514f3</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>97</act:code>
  <act:description>Kontengruppe 97</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Eröffnungsbilanz, Gewinn- und Verlustvortrag, Jahresergebnis laut Gewinn- und Verlustrechnung</act:name>
  <act:id type="new">efc9445b2d9113fce9641db306dc9084</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>98</act:code>
  <act:description>Kontengruppe 98</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Eröffnungsbilanz</act:name>
  <act:id type="new">674828fb0e6fffa5a24cf1ae39a3ade2</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>980</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">efc9445b2d9113fce9641db306dc9084</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gewinn- und Verlustvortrag</act:name>
  <act:id type="new">a7d21a57d55318ff7957ec46add1aad1</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>988</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">efc9445b2d9113fce9641db306dc9084</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Jahresergebnis laut Gewinn- und Verlustrechnung</act:name>
  <act:id type="new">adbc60fa4647a626a5786c1aa4dab43a</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>989</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">efc9445b2d9113fce9641db306dc9084</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Evidenzkonten</act:name>
  <act:id type="new">8bb5bb1ca67d27fb96d5b1fa40372afd</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>CURRENCY</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>99</act:code>
  <act:description>Kontengruppe 99</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">true</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">3ea0f7b444b6df1b552a37964d38eb43</act:parent>
</gnc:account>
</gnc-account-example>

