<?xml version="1.0"?>
<gnc-account-example>
    <gnc-act:title>
      Kontenrahmen SKR04
    </gnc-act:title>
    <gnc-act:short-description>
      Standardkontenrahmen SKR04 für die Unternehmensbuchhaltung
    </gnc-act:short-description>
    <gnc-act:long-description>
  Dies ist ein nicht ganz vollständiger Industrie-Standardkontenrahmen SKR04 für die Buchhaltung in Unternehmen. Der SKR04 orientiert sich an den Positionen des Jahresabschlusses (Aktiva, Passiva, Erträge und Aufwendungen) und ist von daher besonders den Neueinsteigern der Unternehmensbuchhaltung zu empfehlen. Da sich diese Gliederung außerdem an die HGB-Vorschriften für Kapitalgesellschaften anlehnt, sollten insbesondere auch GmbH-Buchhalter diesen Kontenrahmen verwenden. 
    </gnc-act:long-description>    
    <gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
<gnc:account version="2.0.0">
  <act:name>20. Jahres&#252;berschu&#223;/Jahresfehlbetrag</act:name>
  <act:id type="guid">00363fa6340f307005ba0d755a738cd6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Achtung Summe 14+17+18+19</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Aktiva</act:name>
  <act:id type="guid">79b68c22ad98b86434e831c8d4403e06</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Aktiva</act:description>
  <act:slots>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>A. Anlageverm&#246;gen:</act:name>
  <act:id type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">79b68c22ad98b86434e831c8d4403e06</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>I. Immaterielle Verm&#246;gensgegenst&#228;nde:</act:name>
  <act:id type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. Konzessionen, gewerbliche Schutzrechte und &#228;hnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten;</act:name>
  <act:id type="guid">a71a0c99a50f8b05134ca224bade9c5a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>EDV-Software</act:name>
  <act:id type="guid">86bc920f63491212ae0f09cc889287fa</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0135</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">a71a0c99a50f8b05134ca224bade9c5a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. Gesch&#228;fts- oder Firmenwert</act:name>
  <act:id type="guid">da90e84e1a3258907057adbe8f2b0c7e</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gesch&#228;fts- oder Firmenwert</act:name>
  <act:id type="guid">bac5921adbeff57928fcf857a75c3d04</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0150</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">da90e84e1a3258907057adbe8f2b0c7e</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3. Geleistete Anzahlungen</act:name>
  <act:id type="guid">a2e1cc6b2718e77e3b373c72ef4fe1f1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">44366f8ba9a603f070c4cb233ba3fec2</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>II. Sachanlagen:</act:name>
  <act:id type="guid">b0da9482b394285e067d3993934f3d20</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">ad96a16869bd19ee1b46debd87bec7e3</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. Grundst&#252;cke, grundst&#252;cksgleiche Rechte und Bauten einschlie&#223;lich der Bauten auf fremden Grundst&#252;cken</act:name>
  <act:id type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Unbebaute Grundst&#252;cke</act:name>
  <act:id type="guid">6a50ccd356ca750eed029b193265c3ea</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0215</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gesch&#228;ftsbauten</act:name>
  <act:id type="guid">ee7ca67d4fe96710e7d43a19358e2d98</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0240</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Andere Bauten</act:name>
  <act:id type="guid">ebe3b56ea67e9de041d3d963c4008a1b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0260</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Au&#223;enanlagen</act:name>
  <act:id type="guid">ccaf12cd97c730da492c9cd906a06cf7</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0310</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">cdaa8a79b2ff9c43cf544704888a48f5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. technische Anlagen und Maschinen</act:name>
  <act:id type="guid">7b61da627f39d9ad93b0c07a94185870</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Technische Anlagen und Maschinen</act:name>
  <act:id type="guid">79c31e768a671b1e58dd3fb465943e46</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0400</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">7b61da627f39d9ad93b0c07a94185870</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3. andere Anlagen, Betriebs- und Gesch&#228;ftsausstattung</act:name>
  <act:id type="guid">1f8f468ceb606f4191a04c11ac24f397</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">b0da9482b394285e067d3993934f3d20</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>PKW</act:name>
  <act:id type="guid">fe02517547121214e223e4a0df9407ff</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0520</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>LKW</act:name>
  <act:id type="guid">c83b194bfba8f416cd85c38a1e48bdf1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0540</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Werkzeuge</act:name>
  <act:id type="guid">31822822d1a464b634c1368c99f66a0f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0620</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">1f8f468ceb606f4191a04c11ac24f397</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>B&#252;roeinrichtung</act:name>
  <act:id type="guid">72775e68a49ad04040ef1e9e7dc2269b</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>0650</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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    <slot>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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    <slot>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1486</act:code>
  <act:description>nicht ergebniswirksam</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Verrechnungskonto Ist-Versteuerung</act:name>
  <act:id type="guid">692fdf864c85705f0685418d53742c10</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1490</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">c480534042a768be83ee446aa2158ea7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>III. Wertpapiere</act:name>
  <act:id type="guid">594a60a330157a993a30a2039e124ad9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>1. Anteile an verbundenen Unternehmen</act:name>
  <act:id type="guid">3b9912e7c82ce7e58666730f71424eb1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>2. eigene Anteile</act:name>
  <act:id type="guid">52d844ce728d10f0a690ba48808d8d0d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
  <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>3. sonstige Wertpapiere</act:name>
  <act:id type="guid">a1f8b584bfde70302b4593a4a28304c1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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  </act:slots>
  <act:parent type="guid">594a60a330157a993a30a2039e124ad9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstige Wertpapiere</act:name>
  <act:id type="guid">8e227837f4a2bd6e6fc2bbfd828ba1e1</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1510</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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  </act:slots>
  <act:parent type="guid">a1f8b584bfde70302b4593a4a28304c1</act:parent>
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<gnc:account version="2.0.0">
  <act:name>IV. Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks:</act:name>
  <act:id type="guid">3fb2ca42e072676a8659a1ad14bcc433</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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    <slot>
      <slot:key>last-num</slot:key>
      <slot:value type="string">1</slot:value>
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  </act:slots>
  <act:parent type="guid">b2a3c59a0f2421c0533c49f81f3f25b7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Schecks</act:name>
  <act:id type="guid">eb60e443c6a808725cf827ae50456a28</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1550</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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  </act:slots>
  <act:parent type="guid">3fb2ca42e072676a8659a1ad14bcc433</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Kassenbestand</act:name>
  <act:id type="guid">b8912fb5fffcaf399a8abd3eced5492d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1600</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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    <slot>
      <slot:key>last-num</slot:key>
      <slot:value type="string">1</slot:value>
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  </act:slots>
  <act:parent type="guid">3fb2ca42e072676a8659a1ad14bcc433</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kasse</act:name>
  <act:id type="guid">adc3ca940b534be4ef82b9ea86de00bd</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1600</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
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<gnc:account version="2.0.0">
  <act:name>Bank</act:name>
  <act:id type="guid">1e5f356bd4bc5e19b3b02b031bf6b534</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>10</act:commodity-scu>
  <act:non-standard-scu/>
  <act:code>1800</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame">
        <slot>
          <slot:key>account-id</slot:key>
          <slot:value type="string">4000479852</slot:value>
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        <slot>
          <slot:key>bank-code</slot:key>
          <slot:value type="string">85550200</slot:value>
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        <slot>
          <slot:key>country-code</slot:key>
          <slot:value type="integer">280</slot:value>
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      </slot:value>
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    <slot>
      <slot:key>reconcile-info</slot:key>
      <slot:value type="frame"/>
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<gnc:account version="2.0.0">
  <act:name>C. Rechnungsabgrenzungsposten</act:name>
  <act:id type="guid">7da2436cb2fe5da3a10669b0974a0f39</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Rechnungsabgrenzungsposten</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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<gnc:account version="2.0.0">
  <act:name>Aktive Rechnungsabgrenzung</act:name>
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  <act:type>ASSET</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>1900</act:code>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:parent type="guid">7da2436cb2fe5da3a10669b0974a0f39</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Passiva</act:name>
  <act:id type="guid">1eba210813818eb0c231f467c8c8a0a7</act:id>
  <act:type>LIABILITY</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Passiva</act:description>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>A. Eigenkapital</act:name>
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  <act:type>LIABILITY</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
  <act:name>I. Gezeichnetes Kapital</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>II. Kapitalr&#252;cklage</act:name>
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  <act:type>LIABILITY</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>III. Gewinnr&#252;cklagen</act:name>
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  <act:type>LIABILITY</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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    <slot>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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    <slot>
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  <act:name>4. andere Gewinnr&#252;cklagen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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    <slot>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>IV. Gewinnvortrag/Verlustvortrag</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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  <act:name>Provisionserl&#246;se</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:name>Provisionserl&#246;se 16% USt</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>4508</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
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  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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  <act:name>- davon aus verbundenen Unternehmen</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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<gnc:account version="2.0.0">
  <act:name>- davon aus verbundenen Unternehmen</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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  <act:name>Sonstige Zinsen und &#228;hnliche Ertr&#228;ge</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>7100</act:code>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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  <act:name>Au&#223;erordentliche Ertr&#228;ge</act:name>
  <act:id type="guid">08c2f93665c41b5d371a96070a412f99</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7400</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
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  <act:name>2. Erh&#246;hung oder Verminderung des Bestandes an fertigen und unfertigen Erzeugnissen</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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  <act:name>Bestandsver&#228;nderungen</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4800</act:code>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:name>3. andere aktivierte Eigenleistungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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  <act:name>4. sonstige betriebliche Ertr&#228;ge</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>4830</act:code>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:name>Ertr&#228;ge aus Kursdifferenzen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>4840</act:code>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:name>Erl&#246;se aus Verk&#228;ufen des Anlageverm&#246;gens 16% USt</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4845</act:code>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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  <act:name>Anlagenabg&#228;nge Sachanlagen</act:name>
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  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4855</act:code>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:name>Grundst&#252;cksertr&#228;ge</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4860</act:code>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:name>Sachbez&#252;ge 7% USt</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4941</act:code>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
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  <act:name>Sachbez&#252;ge 16% USt</act:name>
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  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4945</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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      <slot:value type="integer">1</slot:value>
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  <act:name>Versicherungsentsch&#228;digungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
  <act:name>Investitionszusch&#252;sse</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>4975</act:code>
  <act:description>(steuerpflichtig)</act:description>
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    <slot>
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      <slot:value type="string">false</slot:value>
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      <slot:value type="string"></slot:value>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:name>9. Ertr&#228;ge aus Beteiligungen</act:name>
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  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>- davon aus verbundenen Unternehmen</act:name>
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  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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<gnc:account version="2.0.0">
  <act:name>Ertr&#228;ge aus Beteiligungen</act:name>
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  <act:type>INCOME</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:name>12. Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufverm&#246;gens</act:name>
  <act:id type="guid">9a1befef778bec82fd3b937f36dab60b</act:id>
  <act:type>EXPENSE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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  <act:name>13. Zinsen und &#228;hnliche Aufwendungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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  <act:name>- davon an verbundene Unternehmen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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  <act:name>Zinsen und &#228;hnliche Aufwendungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:type>EXPENSE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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  <act:name>16. au&#223;erordentliche Aufwendungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7500</act:code>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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      <slot:value type="string"></slot:value>
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    <slot>
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  <act:name>18. Steuern vom Einkommen und vom Ertrag</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
      <slot:key>placeholder</slot:key>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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  <act:name>K&#246;rperschaftsteuer</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>7600</act:code>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
  <act:name>Solidarit&#228;tszuschlag</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7608</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
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<gnc:account version="2.0.0">
  <act:name>Gewerbesteuer</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7610</act:code>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
  <act:name>Kapitalertragsteuer 25%</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>7630</act:code>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
  <act:name>Kapitalertragsteuer 20%</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7632</act:code>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
  <act:name>Zinsabschlagsteuer</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7635</act:code>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:name>19. sonstige Steuern</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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  <act:name>Sonstige Steuern</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7650</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
  <act:name>Grundsteuer</act:name>
  <act:id type="guid">99fa7f6839501878a2e992c88f8a2c54</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7680</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
  <act:name>Kfz-Steuer</act:name>
  <act:id type="guid">2e1f0ef22d5dc9d69a80abb6dcb6ca58</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>7685</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
  <act:name>5. Materialaufwand</act:name>
  <act:id type="guid">dde83a097fa39d01adbaf2d69b16a838</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>a) Aufwendungen f&#252;r Roh-, Hilfs- und Betriebsstoffe und f&#252;r bezogene Waren</act:name>
  <act:id type="guid">6f878213f027dcb1c833c4e2f8f31851</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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  </act:slots>
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<gnc:account version="2.0.0">
  <act:name>Einkauf von Roh-,Hilfs- und Betriebsstoffen</act:name>
  <act:id type="guid">bd457154d1f7700a027e562062b16004</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5100</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Wareneingang 7% Vorsteuer</act:name>
  <act:id type="guid">c4472c4b08c7c8496eba89f38cf69f7f</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5300</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wareneingang 16% Vorsteuer</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5400</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Bestandsver&#228;nderungen</act:name>
  <act:id type="guid">a3cb197067c1be0470039404965d9485</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5880</act:code>
  <act:slots>
    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  </act:slots>
  <act:parent type="guid">6f878213f027dcb1c833c4e2f8f31851</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>b) Aufwendungen f&#252;r bezogene Leistungen</act:name>
  <act:id type="guid">9307a9b7ab3259c1f654381d89708328</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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  </act:slots>
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<gnc:account version="2.0.0">
  <act:name>Fremdleistungen</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>5900</act:code>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
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      <slot:value type="integer">1</slot:value>
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<gnc:account version="2.0.0">
  <act:name>6. Personalaufwand</act:name>
  <act:id type="guid">0f8c473ff13bbc988812102a58bd46a6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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</gnc:account>
<gnc:account version="2.0.0">
  <act:name>a) L&#246;hne und Geh&#228;lter</act:name>
  <act:id type="guid">0cc823e399fb08d5327640879396e484</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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<gnc:account version="2.0.0">
  <act:name>L&#246;hne</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6010</act:code>
  <act:slots>
    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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  </act:slots>
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<gnc:account version="2.0.0">
  <act:name>Geh&#228;lter</act:name>
  <act:id type="guid">f23e809f8245700a6c3e161576b8aca6</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6020</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  </act:slots>
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<gnc:account version="2.0.0">
  <act:name>Pauschale Steuer f&#252;r Aushilfen</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6040</act:code>
  <act:slots>
    <slot>
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      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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  </act:slots>
  <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Pauschale Steuer auf sonstige Bez&#252;ge</act:name>
  <act:id type="guid">eca9ccbd3767def663bab09e9fac8597</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6069</act:code>
  <act:description>(z.B. Fahrtkostenzusch&#252;sse)</act:description>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
  <act:name>Verm&#246;genswirksame Leistungen</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6080</act:code>
  <act:slots>
    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:parent type="guid">0cc823e399fb08d5327640879396e484</act:parent>
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<gnc:account version="2.0.0">
  <act:name>b) soziale Abgaben und Aufw. f&#252;r Altersversorgung und Unterst&#252;tzung</act:name>
  <act:id type="guid">d286a930ba9eed7bc364b35425aad0a7</act:id>
  <act:type>EXPENSE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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<gnc:account version="2.0.0">
  <act:name>- davon f&#252;r Altersversorgung</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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<gnc:account version="2.0.0">
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6140</act:code>
  <act:slots>
    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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  <act:parent type="guid">6267dc63542469e97aab08a0302ceb71</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Gesetzlich soziale Aufwendungen</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6110</act:code>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
    </slot>
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  <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Beitr&#228;ge zur Berufsgenossenschaft</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6120</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
    </slot>
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  <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Freiwillige soziale Aufwendungen lohnsteuerfrei</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6130</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d286a930ba9eed7bc364b35425aad0a7</act:parent>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
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  <act:id type="guid">a825e4a603340bc9021b2ac15847a3d2</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
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<gnc:account version="2.0.0">
  <act:name>Abschreibungen auf immaterielle Verm&#246;gensgegenst&#228;nde</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6200</act:code>
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    <slot>
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      <slot:value type="string">false</slot:value>
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      <slot:value type="string"></slot:value>
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  <act:type>EXPENSE</act:type>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
  <act:name>Sofortabschreibungen geringwertiger Wirtschaftsg&#252;ter</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
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  <act:name>b) auf Verm&#246;gensgegenst&#228;nde des Umlaufverm&#246;gens</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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  <act:parent type="guid">5d2bd5168e0327df99ddeb7956edb945</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Forderungsverluste</act:name>
  <act:id type="guid">9dab9d8dbb9496b9c40af2de2116fd37</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6280</act:code>
  <act:description>(soweit un&#252;blich hoch)</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
    </slot>
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  <act:parent type="guid">6b6eb77755eae219c7f55b3999006be9</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Forderungsverluste 7% USt</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6281</act:code>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
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      <slot:value type="integer">1</slot:value>
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  </act:slots>
  <act:parent type="guid">6b6eb77755eae219c7f55b3999006be9</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Forderungsverluste 16% USt</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6285</act:code>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
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      <slot:value type="integer">1</slot:value>
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<gnc:account version="2.0.0">
  <act:name>8. sonstige betriebliche Aufwendungen</act:name>
  <act:id type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
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<gnc:account version="2.0.0">
  <act:name>Sonstige betriebliche Aufwendungen</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6300</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Raumkosten</act:name>
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  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6305</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Miete</act:name>
  <act:id type="guid">82f0bc7848e3a6b90ca3d782723c946d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6310</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Heizung</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>6320</act:code>
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    <slot>
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    <slot>
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    <slot>
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<gnc:account version="2.0.0">
  <act:name>Gas, Strom, Wasser</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>6325</act:code>
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    <slot>
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    <slot>
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    <slot>
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  <act:name>Reinigung</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>6330</act:code>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:code>6335</act:code>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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    <slot>
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    <slot>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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    <slot>
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    <slot>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
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<gnc:account version="2.0.0">
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      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
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  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Reisekosten Arbeitnehmer</act:name>
  <act:id type="guid">181b3376531d8296f297c2ab9d9e7db7</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6650</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Reisekosten Unternehmer</act:name>
  <act:id type="guid">a85dc755661ce182c3757672f2250846</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6670</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Verkaufsprovisionen</act:name>
  <act:id type="guid">5867f8151df62c029d70faefc7e53c4e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6770</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>tax-related</slot:key>
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  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Fremdarbeiten</act:name>
  <act:id type="guid">315e525b102852a089ab413a6396f054</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6780</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
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      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Aufwand f&#252;r Gew&#228;hrleistung</act:name>
  <act:id type="guid">d646ae9b13da5222d138886f4e3bb0fe</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6790</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
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  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Porto</act:name>
  <act:id type="guid">1395a374425089d52eebc85f3091caf8</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6800</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
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  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Telefon</act:name>
  <act:id type="guid">39bbdcf5418107f4c94af8c7bfe65f50</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6805</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Telefax</act:name>
  <act:id type="guid">97bc1542af5a115c89f5dc303e5ed084</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6810</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>B&#252;robedarf</act:name>
  <act:id type="guid">8bee3f57168d9465b63551a324c9358e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6815</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Zeitschriften, B&#252;cher</act:name>
  <act:id type="guid">325f95eddfab6d1637e43352892063ec</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6820</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Rechts- und Beratungskosten</act:name>
  <act:id type="guid">107924961c319b7fd5224c4febdfb638</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6825</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Abschlu&#223;- und Pr&#252;fungskosten</act:name>
  <act:id type="guid">b7def6cc94f1eb289aa9ac9aef57589e</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6827</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Buchf&#252;hrungskosten</act:name>
  <act:id type="guid">259012de784e94a8608212b78630dd0d</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6830</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Mieten f&#252;r Einrichtungen</act:name>
  <act:id type="guid">9309c92b5824423aaaeb2620fe1d52db</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6835</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Werkzeuge und Kleinger&#228;te</act:name>
  <act:id type="guid">d3362072d7b0fc2d50785af9d2f48094</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6845</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstiger Betriebsbedarf</act:name>
  <act:id type="guid">1a14c055da867df5da08d71f36b1a91c</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6850</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
    <slot>
      <slot:key>tax-related</slot:key>
      <slot:value type="integer">1</slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Nebenkosten des Geldverkehrs</act:name>
  <act:id type="guid">b0ab2bbd01cab1d4b369eb0dd4270101</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6855</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Nicht abziehbare Vorsteuer</act:name>
  <act:id type="guid">71f1b527182b9ef4c3fd6904e8dc9193</act:id>
  <act:type>EXPENSE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>6860</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">d8a0f0bff3389f2ed8e00191d5e5c9b9</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Anfangsbestand</act:name>
  <act:id type="guid">5e9d2148169732e6e6b683afdfd62dca</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:description>Anfangsbestand</act:description>
  <act:slots>
    <slot>
      <slot:key>hbci</slot:key>
      <slot:value type="frame"/>
    </slot>
  </act:slots>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Saldenvortr&#228;ge Sachkonten</act:name>
  <act:id type="guid">8504f182e6d430e8c5425c1b36991e3a</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9000</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Saldenvortr&#228;ge Debitoren</act:name>
  <act:id type="guid">60b8ced4cfd00eebde5212398ee3d84a</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9008</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Saldenvortr&#228;ge Kreditoren</act:name>
  <act:id type="guid">ff9df4a3af144d00e5b614ea1d3e61a8</act:id>
  <act:type>EQUITY</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>EUR</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9009</act:code>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="guid">5e9d2148169732e6e6b683afdfd62dca</act:parent>
</gnc:account>
</gnc-account-example>

<!-- Local variables: -->
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