<?xml version="1.0"?>
<gnc-account-example>
    <gnc-act:title>
      KMU Kontenrahmen
    </gnc-act:title>
    <gnc-act:short-description>
     Kontenrahmen fuer Schweizer KMU
    </gnc-act:short-description>
    <gnc-act:long-description>
     Kontenrahmen fuer Schweizer KMU gem Walher Sterchi publiziert vom schweizerischen Gewerbeverband
    </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>Aktiven</act:name>
  <act:id type="new">de55a3419ae28ee9ab7ad78bdd197fc4</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>1</act:code>
  <act:description>1</act:description>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Umlaufverm&#246;gen</act:name>
  <act:id type="new">809dbb01a0f166f19adb8c8014f9fa7d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>10</act:code>
  <act:description>10</act:description>
  <act:parent type="new">de55a3419ae28ee9ab7ad78bdd197fc4</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Fl&#252;ssige Mittel und Wertschriften</act:name>
  <act:id type="new">1f3f585318c62b6a58bf62f28e98d07d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>100</act:code>
  <act:description>100</act:description>
  <act:slots>
    <slot>
      <slot:key>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="new">809dbb01a0f166f19adb8c8014f9fa7d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kasse</act:name>
  <act:id type="new">fa0fcc3ff42a7e2f97bcfa490fd7754f</act:id>
  <act:type>CASH</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>100.0</act:code>
  <act:description>100.0</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="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Postcheckguthaben</act:name>
  <act:id type="new">1a2d4c38e651311ee19efdd004ad35d2</act:id>
  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>101.0</act:code>
  <act:description>101.0</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="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bankguthaben</act:name>
  <act:id type="new">b6774f50d4468251fa0512f8b22715d1</act:id>
  <act:type>BANK</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>102.0</act:code>
  <act:description>102.0</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="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Checks, Besitzwechsel (diskontf&#228;hig)</act:name>
  <act:id type="new">7eb94ff3d3d21ea9b9e32c171ccd03fe</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>104.0</act:code>
  <act:description>104.0</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="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Kurzfristige Geldanlagen</act:name>
  <act:id type="new">d2cd425f0e45aa89245250595964c27f</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>105.0</act:code>
  <act:description>105.0</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="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Wertschriften kurzfristig realisierbar</act:name>
  <act:id type="new">3ae68a1ea2321588c4de9cd195277d66</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>106.0</act:code>
  <act:description>106.0</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="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Andere kurzfristige Anlagen</act:name>
  <act:id type="new">f525e9360f6f4a296aae46713c4353cf</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>107.0</act:code>
  <act:description>107.0</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="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Eigene Aktien</act:name>
  <act:id type="new">ef2886abb7610ec4c44046487140788d</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>108.0</act:code>
  <act:description>108.0</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="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Transferkonto</act:name>
  <act:id type="new">38ea3400afe9479f7e2b3c9d89742883</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>109.0</act:code>
  <act:description>109.0</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="new">1f3f585318c62b6a58bf62f28e98d07d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Forderungen</act:name>
  <act:id type="new">0c883cc3148a4c54fc8a6293c7f35b74</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>110</act:code>
  <act:description>110</act:description>
  <act:slots>
    <slot>
      <slot:key>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="new">809dbb01a0f166f19adb8c8014f9fa7d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>aus Lieferungen und Leistungen (Debi)</act:name>
  <act:id type="new">178ef0358efd33959a756a4fb74a25d3</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>110.0</act:code>
  <act:description>110.0</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="new">0c883cc3148a4c54fc8a6293c7f35b74</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Andere kurzfristige Forderungen</act:name>
  <act:id type="new">8cc629558b0e13a8f661dd349b8a5e31</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>114.0</act:code>
  <act:description>114.0</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="new">0c883cc3148a4c54fc8a6293c7f35b74</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Andere kurzf. F'g ggn. Konzerngesellsch.</act:name>
  <act:id type="new">b133759ba97297745470520272cbb78c</act:id>
  <act:type>RECEIVABLE</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>115.0</act:code>
  <act:description>115.0</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="new">0c883cc3148a4c54fc8a6293c7f35b74</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Vorr&#228;te und angefangene Arbeiten</act:name>
  <act:id type="new">21e939144b5c93d81e26c2ca82f5a214</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>120</act:code>
  <act:description>120</act:description>
  <act:slots>
    <slot>
      <slot:key>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="new">809dbb01a0f166f19adb8c8014f9fa7d</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Vorr&#228;te Handelswaren</act:name>
  <act:id type="new">27ed12ce114682252c4a6a3129429c36</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>120.0</act:code>
  <act:description>120.0</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="new">21e939144b5c93d81e26c2ca82f5a214</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Vorr&#228;te Rohstoffe</act:name>
  <act:id type="new">af01aaaa06a47beefbaecf8c7e8aaeb5</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>121.0</act:code>
  <act:description>121.0</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="new">21e939144b5c93d81e26c2ca82f5a214</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Vorr&#228;te Werkstoffe</act:name>
  <act:id type="new">4691453a9ba6486f0a7089c377c1c3fc</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>122.0</act:code>
  <act:description>122.0</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="new">21e939144b5c93d81e26c2ca82f5a214</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Vorr&#228;te Hilfs- und Verbrauchsmaterial</act:name>
  <act:id type="new">b6eb4acac0cff3dc58b5e654b37835d6</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>123.0</act:code>
  <act:description>123.0</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="new">21e939144b5c93d81e26c2ca82f5a214</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Pflichtlager</act:name>
  <act:id type="new">9ab41139f211ba539aafc9464095614a</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>124.0</act:code>
  <act:description>124.0</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="new">21e939144b5c93d81e26c2ca82f5a214</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Waren in Konsignation</act:name>
  <act:id type="new">9441c7c9f69f2f72165df3d09b20d7c5</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>125.0</act:code>
  <act:description>125.0</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="new">21e939144b5c93d81e26c2ca82f5a214</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Fertigfabrikate</act:name>
  <act:id type="new">6c3e0049d625528e32cda462e72dedf9</act:id>
  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>126.0</act:code>
  <act:description>126.0</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>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Finanzanlagen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>194.0</act:code>
  <act:description>194.0</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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<gnc:account version="2.0.0">
  <act:name>Mobile Sachanlagen</act:name>
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  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>195.0</act:code>
  <act:description>195.0</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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<gnc:account version="2.0.0">
  <act:name>Immobile Sachanlagen</act:name>
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  <act:type>ASSET</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>196.0</act:code>
  <act:description>196.0</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Immaterielle Anlagen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>197.0</act:code>
  <act:description>197.0</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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<gnc:account version="2.0.0">
  <act:name>Aktivierter Aufwand</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>198.0</act:code>
  <act:description>198.0</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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<gnc:account version="2.0.0">
  <act:name>frei Bilanzverlust unter 299</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>199.0</act:code>
  <act:description>199.0</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>
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<gnc:account version="2.0.0">
  <act:name>Passiven</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>
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      <slot:value type="string"></slot:value>
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<gnc:account version="2.0.0">
  <act:name>Fremdkapital kurzfristig</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
  <act:name>Kurzf. Verbindlichkeiten aus Lief/Leist</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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  <act:description>200</act:description>
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    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Verbindlichkeiten aus Lief/Leistungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
  <act:name>Anzahlungen von Kunden</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
  <act:name>Verbindl. aus L/L ggn. Konzerngesellsch.</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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    <slot>
      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
  <act:name>Verbindl. aus L/L ggn. Aktion&#228;ren</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>206.0</act:code>
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    <slot>
      <slot:key>placeholder</slot:key>
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<gnc:account version="2.0.0">
  <act:name>Kurzfristige Finanzverbindlichkeiten</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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<gnc:account version="2.0.0">
  <act:name>Bankverbindlichkeiten kurzfristig</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>210.0</act:code>
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<gnc:account version="2.0.0">
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:code>211.0</act:code>
  <act:description>211.0</act:description>
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    <slot>
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      <slot:value type="string">false</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Wechselverpflichtungen</act:name>
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    <cmdty:space>ISO4217</cmdty:space>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>212.0</act:code>
  <act:description>212.0</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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<gnc:account version="2.0.0">
  <act:name>Sonstige kurzf. Finanzverb. ggn. Dritten</act:name>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>214.0</act:code>
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      <slot:value type="string">false</slot:value>
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<gnc:account version="2.0.0">
  <act:name>Kurzf. Finanzverb. ggn. Konzerngesell.</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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<gnc:account version="2.0.0">
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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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    <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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<gnc:account version="2.0.0">
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<gnc:account version="2.0.0">
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  <act:name>Erfolg aus Finanzanlagen</act:name>
  <act:id type="new">8075e989187ad6c3339cb87b0abff990</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>74</act:code>
  <act:description>74</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="new">a9fcae3ddb11db1bd46d0e734fbe907b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Ertrag aus Finanzalnlagen</act:name>
  <act:id type="new">b798922e21467e017485e64c66f1f82b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>740</act:code>
  <act:description>740</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="new">8075e989187ad6c3339cb87b0abff990</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Aufwand aus Finanzanlagen</act:name>
  <act:id type="new">ce785cbfbcf98db77448af33bd0405dd</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>741</act:code>
  <act:description>741</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="new">8075e989187ad6c3339cb87b0abff990</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erfolg betriebliche Liegenschaften</act:name>
  <act:id type="new">9dbf7ed31946285f543eab736fd36e7d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>75</act:code>
  <act:description>75</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="new">a9fcae3ddb11db1bd46d0e734fbe907b</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Erfolg betriebliche Liegenschaft 1</act:name>
  <act:id type="new">82e5f3f10ffb226777605854a7d31c86</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>750</act:code>
  <act:description>750</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="new">9dbf7ed31946285f543eab736fd36e7d</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Ertrag betriebliche Liegenschaft 1</act:name>
  <act:id type="new">77dd5267d7bc6d9dba938dd6f5faf75d</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>750.0</act:code>
  <act:description>750.0</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="new">82e5f3f10ffb226777605854a7d31c86</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Aufwand betriebliche Liegenschaft 1</act:name>
  <act:id type="new">99cc2078585f576a7f7aace8cc102dcb</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>751.0</act:code>
  <act:description>751.0</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="new">82e5f3f10ffb226777605854a7d31c86</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Erfolg betriebliche Liegenschaft 2</act:name>
  <act:id type="new">c389e2a8f18c4e3923da6a2676275764</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>752</act:code>
  <act:description>752</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="new">9dbf7ed31946285f543eab736fd36e7d</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Etrag betriebliche Liegenschaft 2</act:name>
  <act:id type="new">f88b01dcd8a6d664c115d09cf97c5ca5</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>752.0</act:code>
  <act:description>752.0</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="new">c389e2a8f18c4e3923da6a2676275764</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Aufwand betriebliche Liegenschaft 2 </act:name>
  <act:id type="new">d9b90d062be319ed5fed749fab967836</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>753.0</act:code>
  <act:description>753.0</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="new">c389e2a8f18c4e3923da6a2676275764</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Gew. aus Ver&#228;usserung v. betr. Anlagever.</act:name>
  <act:id type="new">bb06ce503ac898ed1497b5654d4a921f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>79</act:code>
  <act:description>79</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="new">a9fcae3ddb11db1bd46d0e734fbe907b</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gewinne aus Finanzanlagen</act:name>
  <act:id type="new">8d9ff5812a0fd30f7baf3923276b5c52</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>790</act:code>
  <act:description>790</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="new">bb06ce503ac898ed1497b5654d4a921f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gewinne aus mobilen Sachanlagen</act:name>
  <act:id type="new">ba0187a4d2617c7025acbb2b86a95c85</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>791</act:code>
  <act:description>791</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="new">bb06ce503ac898ed1497b5654d4a921f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gewinne aus immobilen Sachanlagen</act:name>
  <act:id type="new">e93ac127b970417d3ad7f4176c42e4e1</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>792</act:code>
  <act:description>792</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
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      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="new">bb06ce503ac898ed1497b5654d4a921f</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Gewinne aus immateriellen Anlagen</act:name>
  <act:id type="new">336599a54acbbeb58a846cac1e1e2dba</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>793</act:code>
  <act:description>793</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="new">bb06ce503ac898ed1497b5654d4a921f</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>A.O. und Betriebsfremder Erfolg; Steuern</act:name>
  <act:id type="new">47b446803b3608bc139eb9ba686d59fc</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>8</act:code>
  <act:description>8</act:description>
  <act:slots>
    <slot>
      <slot:key>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>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Ausserordentlicher Erfolg</act:name>
  <act:id type="new">8267109f656887478c08b539f0c6da62</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>80</act:code>
  <act:description>80</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="new">47b446803b3608bc139eb9ba686d59fc</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Ausserordentlicher Ertrag</act:name>
  <act:id type="new">35274d4b32319cb5cadd77b915ae1669</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>800</act:code>
  <act:description>800</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="new">8267109f656887478c08b539f0c6da62</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Ausserordentlicher Aufwand</act:name>
  <act:id type="new">13971e8ef904ab0ff80c59e7e532d835</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>801</act:code>
  <act:description>801</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="new">8267109f656887478c08b539f0c6da62</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Betriebsfremder Erfolg</act:name>
  <act:id type="new">026bf1d1cebe2cf7fffc0b54f72a0c3a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>82</act:code>
  <act:description>82</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="new">47b446803b3608bc139eb9ba686d59fc</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Erfolg betriebsfremder Unternehmensteil</act:name>
  <act:id type="new">7a68996c02e8bbf22b89833cd9129e83</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>820</act:code>
  <act:description>820</act:description>
  <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>
  </act:slots>
  <act:parent type="new">026bf1d1cebe2cf7fffc0b54f72a0c3a</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Erfolg betriebsfr. Unternehmensteil 1</act:name>
  <act:id type="new">1ad36cea59994e7b75647c724388b733</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>820.0</act:code>
  <act:description>820.0</act:description>
  <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>
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  <act:parent type="new">7a68996c02e8bbf22b89833cd9129e83</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Erfolg betriebsfr. Unternehmensteil 2</act:name>
  <act:id type="new">b13dce4e261fabd7ecf41efe01054f08</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
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  <act:commodity-scu>100</act:commodity-scu>
  <act:code>822.0</act:code>
  <act:description>822.0</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
    </slot>
    <slot>
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      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="new">7a68996c02e8bbf22b89833cd9129e83</act:parent>
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<gnc:account version="2.0.0">
  <act:name>Erfolg betriebsfremde Finanzanlagen</act:name>
  <act:id type="new">7868518cfc0930f9998996823191b9d5</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>840</act:code>
  <act:description>840</act:description>
  <act:slots>
    <slot>
      <slot:key>placeholder</slot:key>
      <slot:value type="string">false</slot:value>
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    <slot>
      <slot:key>notes</slot:key>
      <slot:value type="string"></slot:value>
    </slot>
  </act:slots>
  <act:parent type="new">026bf1d1cebe2cf7fffc0b54f72a0c3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Ertrag betriebsfremde Finanzanlagen</act:name>
  <act:id type="new">9cb091cfb89333103cf313b93af7b658</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>840.0</act:code>
  <act:description>840.0</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="new">7868518cfc0930f9998996823191b9d5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Aufwand betriebsfremde Finanzanlagen</act:name>
  <act:id type="new">e3257a5923cf7ea88afac12cfc1c58a6</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>841.0</act:code>
  <act:description>841.0</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="new">7868518cfc0930f9998996823191b9d5</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erfolg betriebsfremde Liegenschaften</act:name>
  <act:id type="new">409ec8ea3b6dec38d1253f88c4b40bde</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>850</act:code>
  <act:description>850</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="new">026bf1d1cebe2cf7fffc0b54f72a0c3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erfolg betriebsfremde Liegenschaft 1</act:name>
  <act:id type="new">199fb86a4ad9a1f4331006fcaeb3ac59</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>850.0</act:code>
  <act:description>850.0</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="new">409ec8ea3b6dec38d1253f88c4b40bde</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erfolg betriebsfremde Liegenschaft 2</act:name>
  <act:id type="new">623e1c8f12f4a50a55db59099214cee8</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>852.0</act:code>
  <act:description>852.0</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="new">409ec8ea3b6dec38d1253f88c4b40bde</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstiger betriebsfremder Erfolg</act:name>
  <act:id type="new">a871c6ac9600d9d79c6ece57b5f70187</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>870</act:code>
  <act:description>870</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="new">026bf1d1cebe2cf7fffc0b54f72a0c3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstiger betriebsfremder Ertrag</act:name>
  <act:id type="new">e9af422f12e7163934cea016b214b048</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>870.0</act:code>
  <act:description>870.0</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="new">a871c6ac9600d9d79c6ece57b5f70187</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sonstiger betriebsfremder Aufwand</act:name>
  <act:id type="new">0c53b79d4f417a2f70cd93df125b7e5c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>871.0</act:code>
  <act:description>871.0</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="new">a871c6ac9600d9d79c6ece57b5f70187</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Minderheitsanteile am Ergebnis</act:name>
  <act:id type="new">2d0691a41182f04324c34171b93e8f3b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>880</act:code>
  <act:description>880</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="new">026bf1d1cebe2cf7fffc0b54f72a0c3a</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Steuern</act:name>
  <act:id type="new">0f266f24ba3047e1527ef452995a2c0f</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>89</act:code>
  <act:description>89</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="new">47b446803b3608bc139eb9ba686d59fc</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Abschluss</act:name>
  <act:id type="new">854449aeb147d57494ffed019def8eba</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>9</act:code>
  <act:description>9</act:description>
  <act:slots>
    <slot>
      <slot:key>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>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erfolgsrechnung</act:name>
  <act:id type="new">d496b1686ab179e8e1c5092e781c1872</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>90</act:code>
  <act:description>90</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="new">854449aeb147d57494ffed019def8eba</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Erfolgsrechnung</act:name>
  <act:id type="new">4e572d911792b485d7bd133f8c6c31a4</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>900</act:code>
  <act:description>900</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="new">d496b1686ab179e8e1c5092e781c1872</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bilanz</act:name>
  <act:id type="new">b27ee8ab7578b799d3a197e735cacba8</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>91</act:code>
  <act:description>91</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="new">854449aeb147d57494ffed019def8eba</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Bilanz</act:name>
  <act:id type="new">d5cc78feb5db56fd3740a2e93df1e31b</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>910</act:code>
  <act:description>910</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="new">b27ee8ab7578b799d3a197e735cacba8</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Gewinnverwendung</act:name>
  <act:id type="new">e3641f9ea829ad6ce5c66bedd76d2d3c</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>92</act:code>
  <act:description>92</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="new">854449aeb147d57494ffed019def8eba</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Hilfskonten Gewinnverwendung</act:name>
  <act:id type="new">8e1bfabbb814fd904128bf117a7b9bb4</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>920</act:code>
  <act:description>920</act:description>
  <act:slots>
    <slot>
      <slot:key>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="new">e3641f9ea829ad6ce5c66bedd76d2d3c</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sammel- und Fehlbuchungen</act:name>
  <act:id type="new">7cf6f12e6b6fbbc4dd29b9e66463ddca</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>99</act:code>
  <act:description>99</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="new">854449aeb147d57494ffed019def8eba</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Sammelbuchungen</act:name>
  <act:id type="new">25c6417cda320841fe2eaa9e3d3b1428</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>990</act:code>
  <act:description>990</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="new">7cf6f12e6b6fbbc4dd29b9e66463ddca</act:parent>
</gnc:account>
<gnc:account version="2.0.0">
  <act:name>Fehlbuchungen</act:name>
  <act:id type="new">8b08191acf0e4b228f43df7542996f6a</act:id>
  <act:type>INCOME</act:type>
  <act:commodity>
    <cmdty:space>ISO4217</cmdty:space>
    <cmdty:id>CHF</cmdty:id>
  </act:commodity>
  <act:commodity-scu>100</act:commodity-scu>
  <act:code>991</act:code>
  <act:description>991</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="new">7cf6f12e6b6fbbc4dd29b9e66463ddca</act:parent>
</gnc:account>
</gnc-account-example>

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