E INT 1000 Co code Clearing E INT 1001 SALES ACCOUNT E INT 1002 Co code Clearing E INT 1003 Co code Clearing E INT 1004 Co code Clearing E INT 1010 ADP - real estate E INT 1050 Appreciation land E INT 2000 Buildings E INT 2010 ADP-buildings E INT 2011 ADP-Vehicle E INT 2012 Vehicle E INT 2050 Appr. buildings E INT 2100 Buildings on other g E INT 2110 Buildings on other g E INT 3500 cost element E INT 4000 Buildg improvements E INT 4010 ADP -building imprv. E INT 4050 Bldg improv.valuatn E INT 8001 Material GL E INT 8002 Labour Cost E INT 8003 Raw Mterial E INT 8004 Semi Finished Goods E INT 10000 revenue account E INT 11000 Machinery and equip. E INT 11002 Constructions E INT 11010 ADP-mach./equipment E INT 11020 ADP-constructions E INT 11050 Appr. Plant & Mach. E INT 12000 Low value assets E INT 12010 Depr. LVA E INT 12050 LVA machinery val. E INT 13000 Vehicles E INT 13010 Deprec. - Vehicles E INT 13050 Vehicles valuation E INT 21000 Office equipment E INT 21010 ADP - fixts/fittgs E INT 21050 Appr. off. equipment E INT 22000 LVA (fixts/fittgs) E INT 22010 ADP-LVA (fixs/fttgs) E INT 22050 LVA (fix/fttgs) val. E INT 22222 DP - tangible assets E INT 31000 DP - tangible assets E INT 31010 Input tax down paym. E INT 31100 Capitalized payments E INT 31110 Depr. down payment E INT 31200 Clearing capitalized E INT 32000 Assets und.constrctn E INT 32010 Depreciation - asset E INT 32050 Appr. Ass. u. constr E INT 34000 Computer software E INT 34010 Depreciation - compu E INT 35000 Concessions E INT 35010 Amortization - Conce E INT 36000 Patents and Royaltie E INT 36010 Amortization - Paten E INT 37000 Licenses E INT 37001 Licenses E INT 37010 Depreciation - licen E INT 38000 Goodwill E INT 38010 Amortization - Goodw E INT 38020 Renting Rights E INT 39000 Prepayments - intang E INT 39010 Input tax clearing f E INT 39100 Capitalized pmnts on E INT 39110 Depreciation - down E INT 39200 Clearing of cap.down E INT 41000 Common Stock - inves E INT 42000 Loans to Subsidiarie E INT 42020 Loans to Subsidiarie E INT 43000 Investments E INT 43001 Investments SSK E INT 43002 Investments SSK1 E INT 43003 Investments SSK3 E INT 43004 Investments SSK4 E INT 43005 Investments SSK5 E INT 44000 Loans to Affiliates E INT 44020 Loans to Affiliates, E INT 45000 Trade Investments E INT 45010 Obligations FA E INT 45020 Stocks FA E INT 45030 Shares, foreign comp E INT 45100 Down payments made o E INT 45110 Input tax clearing o E INT 46000 Other loans E INT 46020 Other loans, long-te E INT 46030 Val.adj. other loans E INT 47000 Leasing Office equip E INT 47010 ADP-Leas.Objec. E INT 50000 Called up capital no E INT 51000 Uncalled share capit E INT 55000 Capitalized formatio E INT 55010 Depreciation - capit E INT 55555 Purchasing E INT 56000 Capitalized business E INT 56010 Depreciation - busin E INT 60000 Leased asset E INT 60100 Depreciation LA E INT 60110 Convertible loans (s E INT 60120 Convertible loans (s E INT 60130 Convertible loans (s E INT 60210 Convertible loans (s E INT 60220 Convertible loans (s E INT 60230 Convertible loans (s E INT 60310 Non-Convertible Loan E INT 60320 Non-Convertible Loan E INT 60330 Non-convertible loan E INT 60410 Non-convertible loan E INT 60420 Non-Convertible Loan E INT 60430 Non-convertible loan E INT 60500 Loans E INT 61000 Down Paym.Fin.Assets E INT 61010 VAT-clear.Fin.Assets E INT 62110 Secured Bank Loans, E INT 62120 Secured Bank Loans, E INT 62130 Secured Bank Loans, E INT 62199 Adj.cred.inst. loans E INT 62210 Sec.bank loans,due<1 E INT 62220 Secured Bank Loans, E INT 62230 Sec.bank loans,due<5 E INT 70000 Ordinary share capit E INT 70001 Increase in Equity E INT 70002 Increase in Equity E INT 70003 Increase in Equity E INT 70004 Increase in Equity E INT 70005 Increase in Equity E INT 70006 Increase in Equity E INT 70007 Increase in Equity E INT 70008 Increase in Equity E INT 70009 Increase in Equity E INT 70010 Increase in Equity E INT 70011 Increase in Equity E INT 70012 Increase in Equity E INT 70013 Increase in Equity E INT 70014 Increase in Equity E INT 70015 Increase in Equity E INT 70016 Increase in Equity E INT 70017 Increase in Equity E INT 70018 Increase in Equity E INT 70019 Increase in Equity E INT 70020 Increase in Equity E INT 70021 Increase in Equity E INT 70022 Increase in Equity E INT 70023 Increase in Equity E INT 70024 Increase in Equity E INT 70025 Increase in Equity E INT 70026 Increase in Equity E INT 70027 Increase in Equity E INT 70028 Increase in Equity E INT 70029 Increase in Equity E INT 70030 Increase in Equity E INT 70031 Increase in Equity E INT 70100 Preferred stock E INT 70500 Fluctuating capital E INT 71000 Share premium accoun E INT 71050 Cap. reserves val. E INT 72000 Capital redemption r E INT 72010 Reserves IFB-revers. E INT 72090 IFB i.a. Par.10 1990 E INT 72091 IFB i.a. Par.10 1991 E INT 72092 IFB i.a. Par.10 1992 E INT 72093 IFB i.a. Par.10 1993 E INT 72094 IFB i.a. Par.10 1994 E INT 73000 Provisions for own s E INT 74000 Reserves required by E INT 75000 Other reserves E INT 75050 Oth. ret. earn. val. E INT 78000 Special items balanc E INT 78001 Special deprec.1 E INT 78002 Special depr.2 E INT 78003 Special depr.3 E INT 78004 Special depr.4 E INT 78005 Special depr. 5 E INT 78006 Special depr. 6 E INT 78009 Other special dep. E INT 78100 Special reserves E INT 78200 Transfer of reserves E INT 78300 Investment subsidies E INT 78310 Clearing - investmen E INT 79000 Provisns f. mis.cost E INT 79100 Provisns f.immin.cos E INT 80000 General doubtful deb E INT 85000 Pension fund liabili E INT 85005 Material GL E INT 85900 Prov. FX spot rate E INT 85910 Prov. FX swap rate E INT 86100 Freight provision E INT 86200 Customs provision E INT 86300 Delivery costs provi E INT 87000 Reserve for deferred E INT 88000 Provisions for taxes E INT 88100 Corp.inc.tax prov. E INT 88200 Prov.- cap.gains tax E INT 88300 For.with/tax provis. E INT 88400 Prov.oth.taxes E INT 88900 Other tax provisions E INT 89000 Reserves for other l E INT 89001 Reserves for other l E INT 89100 Guarantees provision E INT 89200 Provis.for indet.pay Long Text Cash Account Co code Clearing Acct for RS01 - Debit entries SALEAS ACCOUNT Co code Clearing Acct for RS01 - Credit entries Co code Clearing Acct for RS00 - Debit entries Co code Clearing Acct for RS00 - Credit entries Accum. depn - real estate and similar rights Appreciation land Buildings Accumulated depreciation-buildings Accumulated depreciation-vehicle Vehicle Appreciation buildings Buildings on other ground Buildings on other ground cost element Building improvements Accumulated depreciation - building improvements Building improvements valuation Material GL Labour Cost Raw Material Semi Finished Goods revenue account Machinery and equipment Constructions Accumulated depreciation - machinery and equipment Accumulated depreciation-constructions Appreciation Plant & Machinery Low value assets Depreciation - Low value assets Low value assets valuation (machinery) Vehicles Depreciation - motor vehicles Vehicles valuation Fixtures and fittings Accumulated depreciation - fixtures and fittings Appreciation office equipment Low value assets (fixtures and fittings) Depreciation - LVA office equipment Low value assets valuation (fixtures and fittings) Down payments made - tangible assets Down payments made - tangible assets Input tax for down payments - tangible assets Capitalized payments on account - tangible assets Depreciation down payment on tangible assets Clearing capitalized down pmnts - tangible assets Assets under construction Depreciation - assets under construction Appreciation assets under construction Computer software Depreciation - computer software Concessions Accumulated amortization-franchises Patents and similar rights Amortization - Patents and Royalties Licenses Licenses (see account assignment text) Depreciation - licenses Goodwill Amortization - Goodwill Renting Rights Down payments made - intangible assets Input tax clearing for down pmnts - intang.assets Capitalized pmnts on account - intangible assets Depreciation - down payments for intangible assets Clearing of cap.down pmnts for intangible assets Common stock to members of a consolidation group Loans to members of a consolidation group Loans to members of a consol.grp, due after 1 year Investments Investments SSK Investments SSK1 Investments SSK3 Investments SSK4 Investments SSK5 Loans to affiliated companies Loans to related companies, due after 1 year Trade investments Obligations Fixed Assets Stocks fixed assets Shares, foreign companies Down payments made on financial assets Input tax clearing on down pmnts for fin.assets Other loans Other loans, due after 1 year TR-LO: Value adjustment - other loans Leasing OL Office equipment Accum. depn - Leasing objects Called up capital not paid Uncalled share capital Capitalized formation expenses Depreciation - capitalized formation expenses Account Assignment Capitalized business expansion costs Depreciation - business expansion costs Leased assets Depreciation LA Convertible loans, due within 1 year Convertible loans, due within 1-5 years Convertible loans, due in more than 5 years Convertible loans, due within 1 year Convertible loans, due within 1-5 years Convertible loans, due in more than 5 years Non-convertible loans, due within 1 year Non-convertible loans, due within 1-5 years Non-convertible loans, due in more than 5 years Non-convertible loans, due within 1 year Non-convertible loans, due within 1-5 years Non-convertible loans, due in more than 5 years Loans Down paym.financial assets (see acc.assignm.text) VAT-clearing down paym.fin.assets (s.acc.ass.text) Secured bank loans, due within 1 year Secured bank loans, due within 1-5 years Secured bank loans, due after 5 years Adjustment account for credit institution loans Secured bank loans, due within 1 year Secured bank loans, due within 1-5 years Secured bank loans, due after 5 years Ordinary share capital Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Increase in Equity Preferred stock Fluctuating capital account Share premium account Capital reserves valuation Capital redemption reserve Reserves from defined IFB-reversal (s.acc.ass.text IFB i.a.Par.10 Inc.T.1990 (see acc.assignment text IFB i.a.Par.10 Inc.T.1992 (see acc.assignment text IFB i.a.Par.10 Inc.T.1992 (see acc.assignment text IFB i.a.Par.10 Inc.T.1993 (see acc.assignment text IFB i.a.Par.10 Inc.T.1994 (see acc.assignment text Provisions for own shares Reserves required by articles of association Other reserves Valuation of other retained earnings Balance of special items Special depreciation - 1 (see account ass. text) Special depreciation 2 (see account ass.text) Special depreciation 3 (see account ass. text) Special depreciation 4 (see account ass. text) Special depreciation 5 (see account ass. texts) Special depreciation 6 (see account ass. text) Other special depreciation Special reserves Transfer of reserves acc. (see account ass. text) Investment subsidies received Clearing - investment subsidies received Provisions for missing costs Provisions for imminent costs General doubtful debt provision Pension fund provisions Material GL TR-TM: Provisions for for.exchange spot rate TR-TM: Provisions for for.exchange swap rate Freight provision (MM) Customs provision (MM) Delivery costs provision (MM) Provision for deferred taxation Provisions for taxes Corporate income tax provision Capital gains tax provision Foreign withholding tax provision Provisions for other income and revenue tax Other tax provisions Other provisions Reserves for other liabilities Provisions for guarantees Provisions for indeterminate payables Long text CASH ACCOUNT CO CODE CLEARING ACCT FOR SALEAS ACCOUNT CO CODE CLEARING ACCT FOR CO CODE CLEARING ACCT FOR CO CODE CLEARING ACCT FOR ACCUM. DEPN - REAL ESTATE APPRECIATION LAND BUILDINGS ACCUMULATED DEPRECIATION- ACCUMULATED DEPRECIATION- VEHICLE APPRECIATION BUILDINGS BUILDINGS ON OTHER GROUND BUILDINGS ON OTHER GROUND COST ELEMENT BUILDING IMPROVEMENTS ACCUMULATED DEPRECIATION BUILDING IMPROVEMENTS VAL MATERIAL GL LABOUR COST RAW MATERIAL SEMI FINISHED GOODS REVENUE ACCOUNT MACHINERY AND EQUIPMENT CONSTRUCTIONS ACCUMULATED DEPRECIATION ACCUMULATED DEPRECIATION- APPRECIATION PLANT & MACH LOW VALUE ASSETS DEPRECIATION - LOW VALUE LOW VALUE ASSETS VALUATIO VEHICLES DEPRECIATION - VEHICLES VEHICLES VALUATION FIXTURES AND FITTINGS ACCUMULATED DEPRECIATION APPRECIATION OFFICE EQUIP LOW VALUE ASSETS (FIXTURE DEPRECIATION - LVA OFFICE LOW VALUE ASSETS VALUATIO DOWN PAYMENTS MADE - TANG DOWN PAYMENTS MADE - TANG INPUT TAX FOR DOWN PAYMEN CAPITALIZED PAYMENTS ON A DEPRECIATION DOWN PAYMENT CLEARING CAPITALIZED DOWN ASSETS UNDER CONSTRUCTION DEPRECIATION - ASSETS UND APPRECIATION ASSETS UNDER COMPUTER SOFTWARE DEPRECIATION - COMPUTER S CONCESSIONS ACCUMULATED AMORTIZATION- PATENTS AND SIMILAR RIGHT AMORTIZATION - PATENTS AN LICENSES LICENSES (SEE ACCOUNT ASS DEPRECIATION - LICENSES GOODWILL AMORTIZATION - GOODWILL RENTING RIGHTS DOWN PAYMENTS MADE - INTA INPUT TAX CLEARING FOR DO CAPITALIZED PMNTS ON ACCO DEPRECIATION - DOWN PAYME CLEARING OF CAP.DOWN PMNT COMMON STOCK TO MEMBERS O LOANS TO MEMBERS OF A CON LOANS TO MEMBERS OF A CON INVESTMENTS INVESTMENTS SSK INVESTMENTS SSK1 INVESTMENTS SSK3 INVESTMENTS SSK4 INVESTMENTS SSK5 LOANS TO AFFILIATED COMPA LOANS TO RELATED COMPANIE TRADE INVESTMENTS OBLIGATIONS FIXED ASSETS STOCKS FIXED ASSETS SHARES, FOREIGN COMPANIES Down payments made Input tax for down pmnts OTHER LOANS OTHER LOANS, DUE AFTER 1 TR-LO: VALUE ADJUSTMENT - LEASING OL OFFICE EQUIPME ACCUM. DEPN - LEASING OBJ CALLED UP CAPITAL NOT PAI UNCALLED SHARE CAPITAL CAPITALIZED FORMATION EXP DEPRECIATION - CAPITALIZE ACCOUNT ASSIGNMENT CAPITALIZED BUSINESS EXPA DEPRECIATION - BUSINESS E LEASED ASSETS DEPRECIATION LA CONVERTIBLE LOANS, DUE WI CONVERTIBLE LOANS, DUE WI CONVERTIBLE LOANS, DUE IN CONVERTIBLE LOANS, DUE WI CONVERTIBLE LOANS, DUE WI CONVERTIBLE LOANS, DUE IN NON-CONVERTIBLE LOANS, DU NON-CONVERTIBLE LOANS, DU NON-CONVERTIBLE LOANS, DU NON-CONVERTIBLE LOANS, DU NON-CONVERTIBLE LOANS, DU NON-CONVERTIBLE LOANS, DU LOANS DOWN PAYM.FINANCIAL ASSET VAT-CLEARING DOWN PAYM.FI SECURED BANK LOANS, DUE W SECURED BANK LOANS, DUE W SECURED BANK LOANS, DUE A ADJUSTMENT ACCOUNT FOR CR SECURED BANK LOANS, DUE W SECURED BANK LOANS, DUE W SECURED BANK LOANS, DUE A ORDINARY SHARE CAPITAL INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY INCREASE IN EQUITY PREFERRED STOCK FLUCTUATING CAPITAL ACCOU SHARE PREMIUM ACCOUNT CAPITAL RESERVES VALUATIO CAPITAL REDEMPTION RESERV RESERVES FROM DEFINED IFB IFB I.A.PAR.10 INC.T.1990 IFB I.A.PAR.10 INC.T.1992 IFB I.A.PAR.10 INC.T.1992 IFB I.A.PAR.10 INC.T.1993 IFB I.A.PAR.10 INC.T.1994 PROVISIONS FOR OWN SHARES RESERVES REQUIRED BY ARTI OTHER RESERVES VALUATION OF OTHER RETAIN BALANCE OF SPECIAL ITEMS SPECIAL DEPRECIATION - 1 SPECIAL DEPRECIATION 2 (S SPECIAL DEPRECIATION 3 (S SPECIAL DEPRECIATION 4 (S SPECIAL DEPRECIATION 5 (S SPECIAL DEPRECIATION 6 (S OTHER SPECIAL DEPRECIATIO SPECIAL RESERVES TRANSFER OF RESERVES ACC. INVESTMENT SUBSIDIES RECE CLEARING - INVESTMENT SUB PROVISIONS FOR MISSING CO PROVS FOR IMMINENT COSTS GENERAL DOUBTFUL DEBT PRO PENSION FUND PROVISIONS MATERIAL GL TR-TM: PROVISIONS FOR FOR TR-TM: PROVISIONS FOR FOR FREIGHT PROVISION (MM) CUSTOMS PROVISION (MM) DELIVERY COSTS PROVISION PROVISION FOR DEFERRED TA PROVISIONS FOR TAXES CORPORATE INCOME TAX PROV CAPITAL GAINS TAX PROVISI FOREIGN WITHHOLDING TAX P PROVISIONS FOR OTHER INCO OTHER TAX PROVISIONS OTHER PROVISIONS RESERVES FOR OTHER LIABIL PROVISIONS FOR GUARANTEES PROVISIONS FOR INDETERMIN