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[IMP] l10n_de/de_reports/de_skr03/de_skr04: update DE balance sheet

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This commit:
- updates the DE balance sheet structure to use the correct one.
- updates the account tags used for l10n_de.
- renames the xmlids of the old tags to the new ones.
- updates the CoA for l10n_de.

task-3336261

closes odoo/odoo#134915

X-original-commit: 3b3c148827758d6dccf40f06f5834e33668a892a
Related: odoo/enterprise#47170
Signed-off-by: Quentin De Paoli <qdp@odoo.com>
Signed-off-by: Ali Alfie (alal) <alal@odoo.com>
This commit is contained in:
Ali Alfie (alal)
2023-09-11 15:22:06 +00:00
parent 300fa087b4
commit c722017336
7 changed files with 477 additions and 466 deletions
Download Patch File Download Diff File Expand all files Collapse all files
addons/l10n_de/__manifest__.py
+1 -1
View File
@@ -6,7 +6,7 @@
'icon': '/account/static/description/l10n.png',
'countries': ['de'],
'author': 'openbig.org (http://www.openbig.org)',
'version': '1.1',
'version': '2.0',
'website': 'https://www.odoo.com/documentation/master/applications/finance/fiscal_localizations/germany.html',
'category': 'Accounting/Localizations/Account Charts',
'description': """
addons/l10n_de/data/account_account_tags_data.xml
+26 -30
View File
@@ -966,60 +966,56 @@
<field name="name">Balance sheet passive: A V net profit/loss for the year</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_B" model="account.account.tag">
<field name="name">Balance sheet passive: B Special items with an equity portion</field>
<record id="tag_de_liabilities_bs_B_1" model="account.account.tag">
<field name="name">Balance sheet passive: B 1-Provisions for pensions and similar obligations</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_B_2" model="account.account.tag">
<field name="name">Balance sheet passive: B 2 tax provisions</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_B_3" model="account.account.tag">
<field name="name">Balance sheet passive: B 3-Other provisions</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_C_1" model="account.account.tag">
<field name="name">Balance sheet passive: C 1-Provisions for pensions and similar obligations</field>
<field name="name">Balance sheet passive: C 1 bonds, of which convertible</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_C_2" model="account.account.tag">
<field name="name">Balance sheet passive: C 2 tax provisions</field>
<field name="name">Balance sheet passive: C 2-Payables to credit institutions</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_C_3" model="account.account.tag">
<field name="name">Balance sheet passive: C 3-Other provisions</field>
<field name="name">Balance sheet passive: C 3-Payments received on account of orders</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_D_1" model="account.account.tag">
<field name="name">Balance sheet passive: D 1 bonds, of which convertible</field>
<record id="tag_de_liabilities_bs_C_4" model="account.account.tag">
<field name="name">Balance sheet passive: C 4-trade payables</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_D_2" model="account.account.tag">
<field name="name">Balance sheet passive: D 2-Payables to credit institutions</field>
<record id="tag_de_liabilities_bs_C_5" model="account.account.tag">
<field name="name">Balance sheet passive: C 5-passive from the acceptance of bills of exchange drawn and the issue of own bills of exchange</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_D_3" model="account.account.tag">
<field name="name">Balance sheet passive: D 3-Payments received on account of orders</field>
<record id="tag_de_liabilities_bs_C_6" model="account.account.tag">
<field name="name">Balance sheet passive: C 6-Payables to affiliated companies</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_D_4" model="account.account.tag">
<field name="name">Balance sheet passive: D 4-trade payables</field>
<record id="tag_de_liabilities_bs_C_7" model="account.account.tag">
<field name="name">Balance sheet passive: C 7 passive to companies in which participations are held</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_D_5" model="account.account.tag">
<field name="name">Balance sheet passive: D 5-passive from the acceptance of bills of exchange drawn and the issue of own bills of exchange</field>
<record id="tag_de_liabilities_bs_C_8" model="account.account.tag">
<field name="name">Balance sheet passive: C 8-Other passive, of which from taxes, of which in the context of social security</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_D_6" model="account.account.tag">
<field name="name">Balance sheet passive: D 6-Payables to affiliated companies</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_D_7" model="account.account.tag">
<field name="name">Balance sheet passive: D 7 passive to companies in which participations are held</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_D_8" model="account.account.tag">
<field name="name">Balance sheet passive: D 8-Other passive, of which from taxes, of which in the context of social security</field>
<record id="tag_de_liabilities_bs_D" model="account.account.tag">
<field name="name">Balance sheet passive: D-accruals and deferrals</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_E" model="account.account.tag">
<field name="name">Balance sheet passive: e-accruals and deferrals</field>
<field name="applicability">accounts</field>
</record>
<record id="tag_de_liabilities_bs_F" model="account.account.tag">
<field name="name">Balance sheet passive: F-Deferred tax passive</field>
<field name="name">Balance sheet passive: E-Deferred tax passive</field>
<field name="applicability">accounts</field>
</record>
</odoo>
addons/l10n_de/data/template/account.account-de_skr03.csv
+171 -182
View File
@@ -114,49 +114,49 @@
"account_0586","0586","Loans to limited partners","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","False","","Ausleihungen an Kommanditisten"
"account_0590","0590","Loans to related parties","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","False","","Ausleihungen an nahe stehende Personen"
"account_0595","0595","Long-term pension liability claims from life insurance policies","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","False","","Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib"
"account_0600","0600","Non-convertible bonds","l10n_de.tag_de_liabilities_bs_D_1","liability_current","False","","Anleihen nicht konvertibel"
"account_0601","0601","Non-convertible bonds - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_1","liability_current","False","","Anleihen nicht konvertibel - Restlaufzeit bis 1 Jahr"
"account_0605","0605","Non-convertible bonds - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_1","liability_non_current","False","","Anleihen nicht konvertibel - Restlaufzeit 1 bis 5 Jahre"
"account_0610","0610","Non-convertible bonds - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_1","liability_non_current","False","","Anleihen nicht konvertibel - Restlaufzeit größer 5 Jahre"
"account_0615","0615","Convertible bonds","l10n_de.tag_de_liabilities_bs_D_1","liability_current","False","","Anleihen konvertibel"
"account_0616","0616","Convertible bonds - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_1","liability_current","False","","Anleihen konvertibel - Restlaufzeit bis 1 Jahr"
"account_0620","0620","Convertible bonds - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_1","liability_non_current","False","","Anleihen konvertibel - Restlaufzeit 1 bis 5 Jahre"
"account_0625","0625","Convertible bonds - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_1","liability_non_current","False","","Anleihen konvertibel - Restlaufzeit größer 5 Jahre"
"account_0630","0630","Liabilities to banks","l10n_de.tag_de_liabilities_bs_D_2","liability_current","False","","Verbindlichkeiten gegenüber Kreditinstituten"
"account_0631","0631","Liabilities to banks - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_2","liability_current","False","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit bis 1 Jahr"
"account_0640","0640","Liabilities to banks - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_2","liability_non_current","False","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit 1 bis 5 Jahre"
"account_0650","0650","Liabilities to banks - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_2","liability_non_current","False","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit größer 5 Jahre"
"account_0660","0660","Liabilities to banks under instalment credit agreements","l10n_de.tag_de_liabilities_bs_D_2","liability_current","False","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen"
"account_0661","0661","Liabilities to banks under instalment credit agreements - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_2","liability_current","False","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit bis 1 Jahr"
"account_0670","0670","Liabilities to banks under instalment credit agreements - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_2","liability_non_current","False","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit 1 bis 5 Jahre"
"account_0680","0680","Liabilities to banks under instalment credit agreements - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_2","liability_non_current","False","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit größer 5 Jahre"
"account_0699","0699","Contra account 0630-0689 if accounts 0690-0698 are allocated","l10n_de.tag_de_liabilities_bs_D_2","liability_current","False","","Gegenkonto 0630-0689 bei Aufteilung der Konten 0690-0698"
"account_0700","0700","Liabilities to affiliated companies","l10n_de.tag_de_liabilities_bs_D_6","liability_current","False","","Verbindlichkeiten gegenüber verbundenen Unternehmen"
"account_0701","0701","Liabilities to affiliated companies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_6","liability_current","False","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr"
"account_0705","0705","Liabilities to affiliated companies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_6","liability_non_current","False","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre"
"account_0710","0710","Liabilities to affiliated companies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_6","liability_non_current","False","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre"
"account_0715","0715","Liabilities to other longterm investees and investors","l10n_de.tag_de_liabilities_bs_D_7","liability_current","False","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"account_0716","0716","Liabilities to other longterm investees and investors - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_7","liability_current","False","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"account_0720","0720","Liabilities to other longterm investees and investors - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_7","liability_non_current","False","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre"
"account_0725","0725","Liabilities to other longterm investees and investors - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_7","liability_non_current","False","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre"
"account_0730","0730","Liabilities to shareholders/partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber Gesellschaftern"
"account_0731","0731","Liabilities to shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_0740","0740","Liabilities to shareholders/partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_0750","0750","Liabilities to shareholders/partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_0755","0755","Liabilities to shareholders/partners for outstanding distributions","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen"
"account_0760","0760","Liabilities to typical silent partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern"
"account_0761","0761","Liabilities to typical silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_0764","0764","Liabilities to typical silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_0767","0767","Liabilities to typical silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_0770","0770","Liabilities to atypical silent partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern"
"account_0771","0771","Liabilities to atypical silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_0774","0774","Liabilities to atypical silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_0777","0777","Liabilities to atypical silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_0780","0780","Profit-participation loans","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Partiarische Darlehen"
"account_0781","0781","Profit-participation loans - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Partiarische Darlehen - Restlaufzeit bis 1 Jahr"
"account_0784","0784","Profit-participation loans - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre"
"account_0787","0787","Profit-participation loans - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Partiarische Darlehen - Restlaufzeit größer 5 Jahre"
"account_0799","0799","Contra account 0730-1789 and 1665-1678 and 1695-1698 if accounts 0790-0798 are allocated","l10n_de.tag_de_liabilities_bs_D_8","asset_current","False","","Gegenkonto 0730-0789 und 1665-1678 und 1695-1698 bei Aufteilung der Konten 0790-0798"
"account_0600","0600","Non-convertible bonds","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","Anleihen nicht konvertibel"
"account_0601","0601","Non-convertible bonds - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","Anleihen nicht konvertibel - Restlaufzeit bis 1 Jahr"
"account_0605","0605","Non-convertible bonds - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","False","","Anleihen nicht konvertibel - Restlaufzeit 1 bis 5 Jahre"
"account_0610","0610","Non-convertible bonds - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","False","","Anleihen nicht konvertibel - Restlaufzeit größer 5 Jahre"
"account_0615","0615","Convertible bonds","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","Anleihen konvertibel"
"account_0616","0616","Convertible bonds - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","Anleihen konvertibel - Restlaufzeit bis 1 Jahr"
"account_0620","0620","Convertible bonds - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","False","","Anleihen konvertibel - Restlaufzeit 1 bis 5 Jahre"
"account_0625","0625","Convertible bonds - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","False","","Anleihen konvertibel - Restlaufzeit größer 5 Jahre"
"account_0630","0630","Liabilities to banks","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Verbindlichkeiten gegenüber Kreditinstituten"
"account_0631","0631","Liabilities to banks - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit bis 1 Jahr"
"account_0640","0640","Liabilities to banks - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","False","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit 1 bis 5 Jahre"
"account_0650","0650","Liabilities to banks - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","False","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit größer 5 Jahre"
"account_0660","0660","Liabilities to banks under instalment credit agreements","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen"
"account_0661","0661","Liabilities to banks under instalment credit agreements - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit bis 1 Jahr"
"account_0670","0670","Liabilities to banks under instalment credit agreements - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","False","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit 1 bis 5 Jahre"
"account_0680","0680","Liabilities to banks under instalment credit agreements - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","False","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit größer 5 Jahre"
"account_0699","0699","Contra account 0630-0689 if accounts 0690-0698 are allocated","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Gegenkonto 0630-0689 bei Aufteilung der Konten 0690-0698"
"account_0700","0700","Liabilities to affiliated companies","l10n_de.tag_de_liabilities_bs_C_6","liability_current","False","","Verbindlichkeiten gegenüber verbundenen Unternehmen"
"account_0701","0701","Liabilities to affiliated companies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_6","liability_current","False","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr"
"account_0705","0705","Liabilities to affiliated companies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","False","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre"
"account_0710","0710","Liabilities to affiliated companies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","False","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre"
"account_0715","0715","Liabilities to other longterm investees and investors","l10n_de.tag_de_liabilities_bs_C_7","liability_current","False","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"account_0716","0716","Liabilities to other longterm investees and investors - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_7","liability_current","False","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"account_0720","0720","Liabilities to other longterm investees and investors - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","False","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre"
"account_0725","0725","Liabilities to other longterm investees and investors - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","False","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre"
"account_0730","0730","Liabilities to shareholders/partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber Gesellschaftern"
"account_0731","0731","Liabilities to shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_0740","0740","Liabilities to shareholders/partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_0750","0750","Liabilities to shareholders/partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_0755","0755","Liabilities to shareholders/partners for outstanding distributions","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen"
"account_0760","0760","Liabilities to typical silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern"
"account_0761","0761","Liabilities to typical silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_0764","0764","Liabilities to typical silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_0767","0767","Liabilities to typical silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_0770","0770","Liabilities to atypical silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern"
"account_0771","0771","Liabilities to atypical silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_0774","0774","Liabilities to atypical silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_0777","0777","Liabilities to atypical silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_0780","0780","Profit-participation loans","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Partiarische Darlehen"
"account_0781","0781","Profit-participation loans - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Partiarische Darlehen - Restlaufzeit bis 1 Jahr"
"account_0784","0784","Profit-participation loans - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre"
"account_0787","0787","Profit-participation loans - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Partiarische Darlehen - Restlaufzeit größer 5 Jahre"
"account_0799","0799","Contra account 0730-1789 and 1665-1678 and 1695-1698 if accounts 0790-0798 are allocated","l10n_de.tag_de_liabilities_bs_C_8","asset_current","False","","Gegenkonto 0730-0789 und 1665-1678 und 1695-1698 bei Aufteilung der Konten 0790-0798"
"account_0809","0809","Capital increase from reserves or retained earnings","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","Kapitalerhöhung aus Gesellschaftsmitteln"
"account_0810","0810","Paid-up shares of remaining members of co-operatives","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","Geschäftsguthaben der verbleibenden Mitglieder"
"account_0811","0811","Paid-up shares of withdrawing members of co-operatives","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","Geschäftsguthaben der ausscheidenden Mitglieder"
@@ -182,42 +182,31 @@
"account_0900","0900","Limited partner capital, lp","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","Kommandit-Kapital"
"account_0910","0910","Loss adjustment account, lp","l10n_de.tag_de_liabilities_bs_A_I","equity","False","","Verlustausgleichskonto"
"account_0920","0920","Partner loans, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","Gesellschafter-Darlehen"
"account_0930","0930","Miscellaneous other special reserves","l10n_de.tag_de_liabilities_bs_B","liability_current","False","","Übrige andere Sonderposten"
"account_0931","0931","Untaxed reserves under section 6b EStG","l10n_de.tag_de_liabilities_bs_B","liability_current","False","","Steuerfreie Rücklagen nach § 6b EStG"
"account_0932","0932","Replacement reserves","l10n_de.tag_de_liabilities_bs_B","liability_current","False","","Rücklage für Ersatzbeschaffung"
"account_0939","0939","SoPo with reserve portion §52 Abs.16 EStG","l10n_de.tag_de_liabilities_bs_B","liability_current","False","","SoPo mit Rücklagenanteil §52 Abs.16 EStG"
"account_0940","0940","Special tax-allowable reserves, accelerated tax depreciation and writedowns","l10n_de.tag_de_liabilities_bs_B","liability_current","False","","Sonderposten mit Rücklageanteil, Sonderabschreibungen"
"account_0943","0943","SoPo with reserve portion § 7g para.2 n.F.","l10n_de.tag_de_liabilities_bs_B","liability_current","False","","SoPo mit Reserveanteil § 7g Abs.2 n.F."
"account_0945","0945","Adjustment item for withdrawals, s. 4g EStG","l10n_de.tag_de_liabilities_bs_B","liability_current","False","","Ausgleichsposten bei Entnahmen § 4g EStG"
"account_0946","0946","Reserve for investment grants","l10n_de.tag_de_liabilities_bs_B","liability_current","False","","Rücklage für Zuschüsse"
"account_0947","0947","Special tax-allowable reserves under section 7g(5) EStG","l10n_de.tag_de_liabilities_bs_B","liability_current","False","","Sonderposten mit Rücklageanteil nach § 7g Abs. 5 EStG"
"account_0948","0948","Special reserves for third-party investment grants","l10n_de.tag_de_liabilities_bs_B","liability_current","False","","Sonderposten für Zuschüsse Dritter"
"account_0949","0949","Extraordinary items for investment grants","l10n_de.tag_de_liabilities_bs_B","liability_current","False","","Sonderposten für Investitionszulagen"
"account_0950","0950","Provisions for pensions and similar obligations","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","Rückstellungen für Pensionen und ähnliche Verpflichtungen"
"account_0951","0951","Provisions for pensions and similar obligations for offsetting against long-term assets in accordance with section 246(2) HGB","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"account_0952","0952","Provisions for pensions and similar obligations to shareholders or related parties (10 % capital investment)","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahe stehenden Personen (10 % Beteiligung am Kapital)"
"account_0953","0953","Provisions for direct commitments","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","Rückstellungen für Direktzusagen"
"account_0954","0954","Provisions for subsidy obligations for pension funds and life insurances","l10n_de.tag_de_liabilities_bs_C_1","liability_current","False","","Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen"
"account_0955","0955","Provisions for taxes","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Steuerrückstellungen"
"account_0956","0956","Provision for trade tax, section 4(5b) EStG","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Gewerbesteuerrückstellung nach § 4 Abs. 5b EStG"
"account_0957","0957","Trade tax provision","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Gewerbesteuerrückstellung"
"account_0961","0961","Provisions for vacation pay","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Urlaubsrückstellungen"
"account_0962","0962","Provisions for taxes for tax deferral (BStBK)","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Steuerrückstellung aus Steuerstundung (BStBK)"
"account_0963","0963","Provision for corporate income tax","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Körperschaftsteuerrückstellung"
"account_0964","0964","Long-term provisions for long-term obligations comparable to post-employment benefits","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib"
"account_0965","0965","Provisions for personnel expenses","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Rückstellungen für Personalkosten"
"account_0966","0966","Provisions for record retention obligations","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Rückstellungen zur Erfüllung der Aufbewahrungspflichten"
"account_0967","0967","Long-term provisions for long-term obligations comparable to post-employment benefits for offsetting with long-term assets under s. 246(2) of the HGB","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"account_0968","0968","Deferred tax liabilities","l10n_de.tag_de_liabilities_bs_F","liability_current","False","","Passive latente Steuern"
"account_0969","0969","Allowances for deferred tax liabilities","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Rückstellung für latente Steuern"
"account_0970","0970","Other provisions","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Sonstige Rückstellungen"
"account_0971","0971","Provisions for maintenance expenses deferred to the first three months of the following year","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten"
"account_0973","0973","Provisions for environmental remediation and waste disposal expenses","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Rückstellungen für Abraum- und Abfallbeseitigung"
"account_0974","0974","Provisions for warranties (contra account 4790)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Rückstellungen für Gewährleistungen (Gegenkonto 4790)"
"account_0976","0976","Provisions for expected losses from executory contracts","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Rückstellungen für drohende Verluste aus schwebenden Geschäften"
"account_0977","0977","Provisions for periodend closing and audit costs","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Rückstellungen für Abschluss- und Prüfungskosten"
"account_0978","0978","Provisions for internal expenses under section 249(2) HGB (old version)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Aufwandsrückstellungen nach § 249 Abs. 2 HGB a. F"
"account_0979","0979","Provisions for environmental protection","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Rückstellungen für Umweltschutz"
"account_0950","0950","Provisions for pensions and similar obligations","l10n_de.tag_de_liabilities_bs_B_1","liability_current","False","","Rückstellungen für Pensionen und ähnliche Verpflichtungen"
"account_0951","0951","Provisions for pensions and similar obligations for offsetting against long-term assets in accordance with section 246(2) HGB","l10n_de.tag_de_liabilities_bs_B_1","liability_current","False","","Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"account_0952","0952","Provisions for pensions and similar obligations to shareholders or related parties (10 % capital investment)","l10n_de.tag_de_liabilities_bs_B_1","liability_current","False","","Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahe stehenden Personen (10 % Beteiligung am Kapital)"
"account_0953","0953","Provisions for direct commitments","l10n_de.tag_de_liabilities_bs_B_1","liability_current","False","","Rückstellungen für Direktzusagen"
"account_0954","0954","Provisions for subsidy obligations for pension funds and life insurances","l10n_de.tag_de_liabilities_bs_B_1","liability_current","False","","Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen"
"account_0955","0955","Provisions for taxes","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","Steuerrückstellungen"
"account_0956","0956","Provision for trade tax, section 4(5b) EStG","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","Gewerbesteuerrückstellung nach § 4 Abs. 5b EStG"
"account_0957","0957","Trade tax provision","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","Gewerbesteuerrückstellung"
"account_0961","0961","Provisions for vacation pay","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Urlaubsrückstellungen"
"account_0962","0962","Provisions for taxes for tax deferral (BStBK)","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","Steuerrückstellung aus Steuerstundung (BStBK)"
"account_0963","0963","Provision for corporate income tax","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","Körperschaftsteuerrückstellung"
"account_0964","0964","Long-term provisions for long-term obligations comparable to post-employment benefits","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib"
"account_0965","0965","Provisions for personnel expenses","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Rückstellungen für Personalkosten"
"account_0966","0966","Provisions for record retention obligations","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Rückstellungen zur Erfüllung der Aufbewahrungspflichten"
"account_0967","0967","Long-term provisions for long-term obligations comparable to post-employment benefits for offsetting with long-term assets under s. 246(2) of the HGB","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"account_0968","0968","Deferred tax liabilities","l10n_de.tag_de_liabilities_bs_E","liability_current","False","","Passive latente Steuern"
"account_0969","0969","Allowances for deferred tax liabilities","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","Rückstellung für latente Steuern"
"account_0970","0970","Other provisions","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Sonstige Rückstellungen"
"account_0971","0971","Provisions for maintenance expenses deferred to the first three months of the following year","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten"
"account_0973","0973","Provisions for environmental remediation and waste disposal expenses","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Rückstellungen für Abraum- und Abfallbeseitigung"
"account_0974","0974","Provisions for warranties (contra account 4790)","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Rückstellungen für Gewährleistungen (Gegenkonto 4790)"
"account_0976","0976","Provisions for expected losses from executory contracts","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Rückstellungen für drohende Verluste aus schwebenden Geschäften"
"account_0977","0977","Provisions for periodend closing and audit costs","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Rückstellungen für Abschluss- und Prüfungskosten"
"account_0978","0978","Provisions for internal expenses under section 249(2) HGB (old version)","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Aufwandsrückstellungen nach § 249 Abs. 2 HGB a. F"
"account_0979","0979","Provisions for environmental protection","l10n_de.tag_de_liabilities_bs_B_3","liability_current","False","","Rückstellungen für Umweltschutz"
"account_0980","0980","Prepaid expenses","l10n_de.tag_de_asset_bs_C","asset_current","False","","Aktive Rechnungsabgrenzung"
"account_0983","0983","Deferred tax assets","l10n_de.tag_de_asset_bs_D","asset_current","False","","Aktive latente Steuern"
"account_0984","0984","Customs and excise duties relating to inventories and recognised as expenses","l10n_de.tag_de_asset_bs_C","asset_current","False","","Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte"
@@ -226,7 +215,7 @@
"account_0987","0987","Deferred income (revenue reserves debit balance) from items taken directly to equity","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","False","","Rechnungsabgrenzungsposten (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen"
"account_0988","0988","Deferred taxes (revenue reserves debit balance) from items taken directly to equity","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","False","","Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen"
"account_0989","0989","Collectively held reserves (with breakdown for statement of changes in capital accounts)","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","False","","Gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)"
"account_0990","0990","Deferred income","l10n_de.tag_de_liabilities_bs_E","liability_current","False","","Passive Rechnungsabgrenzung"
"account_0990","0990","Deferred income","l10n_de.tag_de_liabilities_bs_D","liability_current","False","","Passive Rechnungsabgrenzung"
"account_0996","0996","Global valuation allowance on receivables remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","Pauschalwertberichtigung auf Forderungen - Restlaufzeit bis zu 1 Jahr"
"account_0997","0997","Global valuation allowance on receivables remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","False","","Pauschalwertberichtigung auf Forderungen - Restlaufzeit größer 1 Jahr"
"account_0998","0998","Specific valuation allowances on receivables remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","False","","Einzelwertberichtigungen auf Forderungen - Restlaufzeit bis zu 1 Jahr"
@@ -393,106 +382,106 @@
"account_1597","1597","Receivables from other long-term investees and investors","l10n_de.tag_de_asset_bs_B_II_3","asset_current","False","","Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"account_1598","1598","Receivables from other long-term investees and investors - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_3","asset_current","False","","Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"account_1599","1599","Receivables from other long-term investees and investors - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","False","","Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr"
"account_1600","1600","Trade payables","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen"
"account_1601","1601","Trade payables","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen"
"account_1605","1605","Trade payables at general VAT rate (cash basis accounting)","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EÜR)"
"account_1606","1606","Trade payables at reduced VAT rate (cash basis accounting)","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EÜR)"
"account_1607","1607","Trade payables, no input tax (cash basis accounting)","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuerabzug (EÜR)"
"account_1609","1609","Contra account 1605-1607 if payables are classified by tax rates (cash basis accounting)","l10n_de.tag_de_liabilities_bs_D_4","liability_current","False","","Gegenkonto 1605-1607 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EÜR)"
"account_1610","1610","Trade payables, no separate receivables/payables accounting","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent"
"account_1624","1624","Trade payables for investments, section 4(3) EStG","l10n_de.tag_de_liabilities_bs_D_4","liability_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4 Abs. 3 EStG"
"account_1625","1625","Trade payables, no separate receivables/payables accounting - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_4","liability_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit bis 1 Jahr"
"account_1626","1626","Trade payables, no separate receivables/payables accounting - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_4","liability_non_current","False","","Trade payables, no separate receivables/payables accounting - Restlaufzeit 1 bis 5 Jahre"
"account_1628","1628","Trade payables, no separate receivables/payables accounting - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_4","liability_non_current","False","","Trade payables, no separate receivables/payables accounting - Restlaufzeit größer 5 Jahre"
"account_1630","1630","Trade payables to affiliated companies","l10n_de.tag_de_liabilities_bs_D_6","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen"
"account_1631","1631","Trade payables to affiliated companies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_6","liability_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr"
"account_1635","1635","Trade payables to affiliated companies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_6","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre"
"account_1638","1638","Trade payables to affiliated companies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_6","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre"
"account_1640","1640","Trade payables to other long-term investees and investors","l10n_de.tag_de_liabilities_bs_D_7","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"account_1641","1641","Trade payables to other long-term investees and investors - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_7","liability_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"account_1645","1645","Trade payables to other long-term investees and investors - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_7","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre"
"account_1648","1648","Trade payables to other long-term investees and investors - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_7","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre"
"account_1650","1650","Trade payables to shareholders/partners","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern"
"account_1651","1651","Trade payables to shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_4","liability_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_1655","1655","Trade payables to shareholders/partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_4","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1658","1658","Trade payables to shareholders/partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_4","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1659","1659","Contra account 1625-1658 if allocated to payables account","l10n_de.tag_de_liabilities_bs_D_4","liability_current","False","","Gegenkonto 1625-1658 bei Aufteilung Kreditorenkonto"
"account_1660","1660","Bills payable","l10n_de.tag_de_liabilities_bs_D_5","liability_current","False","","Wechselverbindlichkeiten"
"account_1661","1661","Bills payable - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_5","liability_current","False","","Wechselverbindlichkeiten - Restlaufzeit bis 1 Jahr"
"account_1662","1662","Bills payable - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_5","liability_non_current","False","","Wechselverbindlichkeiten - Restlaufzeit 1 bis 5 Jahre"
"account_1663","1663","Bills payable - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_5","liability_non_current","False","","Wechselverbindlichkeiten - Restlaufzeit größer 5 Jahre"
"account_1665","1665","Liabilities to GmbH shareholders","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern"
"account_1666","1666","Liabilities to GmbH shareholders - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_1667","1667","Liabilities to GmbH shareholders - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1668","1668","Liabilities to GmbH shareholders - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1670","1670","Liabilities to general partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern"
"account_1671","1671","Liabilities to general partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_1672","1672","Liabilities to general partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1673","1673","Liabilities to general partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1675","1675","Liabilities to limited partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber Kommanditisten"
"account_1676","1676","Liabilities to limited partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit bis 1 Jahr"
"account_1677","1677","Liabilities to limited partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit 1 bis 5 Jahre"
"account_1678","1678","Liabilities to limited partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit größer 5 Jahre"
"account_1691","1691","Liabilities to project consortiums","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber Arbeitsgemeinschaften"
"account_1695","1695","Liabilities to silent partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten gegenüber stillen Gesellschaftern"
"account_1696","1696","Liabilities to silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Liabilities to silent partners - Restlaufzeit bis 1 Jahr"
"account_1697","1697","Liabilities to silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1698","1698","Liabilities to silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1700","1700","Other liabilities","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Sonstige Verbindlichkeiten"
"account_1701","1701","Other liabilities - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr"
"account_1702","1702","Other liabilities - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre"
"account_1703","1703","Other liabilities - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre"
"account_1704","1704","Other liabilities, under section 11(2) sentence 2 EStG for section 4(3) EStG","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Sonstige Verbindlichkeiten nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG"
"account_1705","1705","Loans","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Darlehen"
"account_1706","1706","Loans - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Darlehen - Restlaufzeit bis 1 Jahr"
"account_1707","1707","Loans - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Darlehen - Restlaufzeit 1 bis 5 Jahre"
"account_1708","1708","Loans - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Darlehen - Restlaufzeit größer 5 Jahre"
"account_1709","1709","Profit drawdown account of silent partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Gewinnverfügungskonto stille Gesellschafter"
"account_1710","1710","Payments received on account of orders (liabilities)","l10n_de.tag_de_liabilities_bs_D_3","liability_current","False","","Erhaltene Anzahlungen auf Bestellungen (Verbindlichkeiten)"
"account_1711","1711","Tax-paid payments received on account of orders, 7 % VAT (liabilities)","l10n_de.tag_de_liabilities_bs_D_3","liability_current","False","","Erhaltene, versteuerte Anzahlungen 7 % USt (Verbindlichkeiten)"
"account_1716","1716","Advance payments received 15% VAT","l10n_de.tag_de_liabilities_bs_D_3","liability_current","False","","Erhaltene Anzahlungen 15% MwSt."
"account_1718","1718","Tax-paid payments received on account of orders, 19 % VAT (liabilities)","l10n_de.tag_de_liabilities_bs_D_3","liability_current","False","","Erhaltene, versteuerte Anzahlungen 19 % USt (Verbindlichkeiten)"
"account_1719","1719","Payments received on account of orders - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_3","liability_current","False","","Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr"
"account_1720","1720","Payments received on account of orders - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_3","liability_non_current","False","","Erhaltene Anzahlungen - Restlaufzeit 1 bis 5 Jahre"
"account_1721","1721","Payments received on account of orders - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_3","liability_non_current","False","","Erhaltene Anzahlungen - Restlaufzeit größer 5 Jahre"
"account_1722","1722","Payments received on account of orders (deducted from inventories on the face of the balance sheet)","l10n_de.tag_de_liabilities_bs_D_3","liability_current","False","","Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)"
"account_1600","1600","Trade payables","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen"
"account_1601","1601","Trade payables","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen"
"account_1605","1605","Trade payables at general VAT rate (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EÜR)"
"account_1606","1606","Trade payables at reduced VAT rate (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EÜR)"
"account_1607","1607","Trade payables, no input tax (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuerabzug (EÜR)"
"account_1609","1609","Contra account 1605-1607 if payables are classified by tax rates (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_current","False","","Gegenkonto 1605-1607 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EÜR)"
"account_1610","1610","Trade payables, no separate receivables/payables accounting","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent"
"account_1624","1624","Trade payables for investments, section 4(3) EStG","l10n_de.tag_de_liabilities_bs_C_4","liability_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4 Abs. 3 EStG"
"account_1625","1625","Trade payables, no separate receivables/payables accounting - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_4","liability_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit bis 1 Jahr"
"account_1626","1626","Trade payables, no separate receivables/payables accounting - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","False","","Trade payables, no separate receivables/payables accounting - Restlaufzeit 1 bis 5 Jahre"
"account_1628","1628","Trade payables, no separate receivables/payables accounting - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","False","","Trade payables, no separate receivables/payables accounting - Restlaufzeit größer 5 Jahre"
"account_1630","1630","Trade payables to affiliated companies","l10n_de.tag_de_liabilities_bs_C_6","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen"
"account_1631","1631","Trade payables to affiliated companies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_6","liability_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr"
"account_1635","1635","Trade payables to affiliated companies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre"
"account_1638","1638","Trade payables to affiliated companies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre"
"account_1640","1640","Trade payables to other long-term investees and investors","l10n_de.tag_de_liabilities_bs_C_7","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"account_1641","1641","Trade payables to other long-term investees and investors - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_7","liability_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"account_1645","1645","Trade payables to other long-term investees and investors - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre"
"account_1648","1648","Trade payables to other long-term investees and investors - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre"
"account_1650","1650","Trade payables to shareholders/partners","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern"
"account_1651","1651","Trade payables to shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_4","liability_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_1655","1655","Trade payables to shareholders/partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1658","1658","Trade payables to shareholders/partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","False","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1659","1659","Contra account 1625-1658 if allocated to payables account","l10n_de.tag_de_liabilities_bs_C_4","liability_current","False","","Gegenkonto 1625-1658 bei Aufteilung Kreditorenkonto"
"account_1660","1660","Bills payable","l10n_de.tag_de_liabilities_bs_C_5","liability_current","False","","Wechselverbindlichkeiten"
"account_1661","1661","Bills payable - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_5","liability_current","False","","Wechselverbindlichkeiten - Restlaufzeit bis 1 Jahr"
"account_1662","1662","Bills payable - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_5","liability_non_current","False","","Wechselverbindlichkeiten - Restlaufzeit 1 bis 5 Jahre"
"account_1663","1663","Bills payable - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_5","liability_non_current","False","","Wechselverbindlichkeiten - Restlaufzeit größer 5 Jahre"
"account_1665","1665","Liabilities to GmbH shareholders","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern"
"account_1666","1666","Liabilities to GmbH shareholders - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_1667","1667","Liabilities to GmbH shareholders - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1668","1668","Liabilities to GmbH shareholders - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1670","1670","Liabilities to general partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern"
"account_1671","1671","Liabilities to general partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit bis 1 Jahr"
"account_1672","1672","Liabilities to general partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1673","1673","Liabilities to general partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1675","1675","Liabilities to limited partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber Kommanditisten"
"account_1676","1676","Liabilities to limited partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit bis 1 Jahr"
"account_1677","1677","Liabilities to limited partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit 1 bis 5 Jahre"
"account_1678","1678","Liabilities to limited partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit größer 5 Jahre"
"account_1691","1691","Liabilities to project consortiums","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber Arbeitsgemeinschaften"
"account_1695","1695","Liabilities to silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten gegenüber stillen Gesellschaftern"
"account_1696","1696","Liabilities to silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Liabilities to silent partners - Restlaufzeit bis 1 Jahr"
"account_1697","1697","Liabilities to silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"account_1698","1698","Liabilities to silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"account_1700","1700","Other liabilities","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Sonstige Verbindlichkeiten"
"account_1701","1701","Other liabilities - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr"
"account_1702","1702","Other liabilities - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre"
"account_1703","1703","Other liabilities - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre"
"account_1704","1704","Other liabilities, under section 11(2) sentence 2 EStG for section 4(3) EStG","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Sonstige Verbindlichkeiten nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG"
"account_1705","1705","Loans","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Darlehen"
"account_1706","1706","Loans - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Darlehen - Restlaufzeit bis 1 Jahr"
"account_1707","1707","Loans - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Darlehen - Restlaufzeit 1 bis 5 Jahre"
"account_1708","1708","Loans - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Darlehen - Restlaufzeit größer 5 Jahre"
"account_1709","1709","Profit drawdown account of silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Gewinnverfügungskonto stille Gesellschafter"
"account_1710","1710","Payments received on account of orders (liabilities)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Erhaltene Anzahlungen auf Bestellungen (Verbindlichkeiten)"
"account_1711","1711","Tax-paid payments received on account of orders, 7 % VAT (liabilities)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Erhaltene, versteuerte Anzahlungen 7 % USt (Verbindlichkeiten)"
"account_1716","1716","Advance payments received 15% VAT","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Erhaltene Anzahlungen 15% MwSt."
"account_1718","1718","Tax-paid payments received on account of orders, 19 % VAT (liabilities)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Erhaltene, versteuerte Anzahlungen 19 % USt (Verbindlichkeiten)"
"account_1719","1719","Payments received on account of orders - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr"
"account_1720","1720","Payments received on account of orders - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_3","liability_non_current","False","","Erhaltene Anzahlungen - Restlaufzeit 1 bis 5 Jahre"
"account_1721","1721","Payments received on account of orders - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_3","liability_non_current","False","","Erhaltene Anzahlungen - Restlaufzeit größer 5 Jahre"
"account_1722","1722","Payments received on account of orders (deducted from inventories on the face of the balance sheet)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","False","","Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)"
"account_1725","1725","VAT due in following period (sections 13 (1) no. 6, 13b (2) UStG)","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6 und 13b Abs. 2 UStG)"
"account_1728","1728","VAT on electronic services taxable in another EU country","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Umsatzsteuer aus im anderen EULand steuerpflichtigen elektronischen Dienstleistungen"
"account_1729","1729","Tax payments","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Steuerzahlungen aus im anderen EU-Land steuerpflichtigen Dienstleistungen"
"account_1730","1730","Credit card settlements","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Kreditkartenabrechnung"
"account_1731","1731","Consignment goods accounts","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Agenturwarenabrechnung"
"account_1732","1732","Security deposits received","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Erhaltene Kautionen"
"account_1733","1733","Security deposits received - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Erhaltene Kautionen - Restlaufzeit bis 1 Jahr"
"account_1734","1734","Security deposits received - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre"
"account_1735","1735","Security deposits received - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Erhaltene Kautionen - Restlaufzeit größer 5 Jahre"
"account_1736","1736","Liabilities from taxes and levies","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten aus Steuern und Abgaben"
"account_1737","1737","Liabilities from taxes and levies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten aus Steuern und Abgaben - Restlaufzeit bis 1 Jahr"
"account_1738","1738","Liabilities from taxes and levies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten aus Steuern und Abgaben - Restlaufzeit 1 bis 5 Jahre"
"account_1739","1739","Liabilities from taxes and levies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten aus Steuern und Abgaben - Restlaufzeit größer 5 Jahre"
"account_1740","1740","Payroll liabilities","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten aus Lohn und Gehalt"
"account_1741","1741","Wage and church tax payables","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten aus Lohn- und Kirchensteuer"
"account_1742","1742","Social security liabilities","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten im Rahmen der sozialen Sicherheit"
"account_1743","1743","Social security liabilities - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr"
"account_1744","1744","Social security liabilities - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre"
"account_1745","1745","Social security liabilities - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit größer 5 Jahre"
"account_1746","1746","Liabilities from taxes withheld (investment income tax and solidarity surcharge, church tax on investment income tax) for open distribution","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten aus Einbehaltungen (KapESt und SolZ, KiSt auf KapESt) für offene Ausschüttungen"
"account_1747","1747","Excise duties payable","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten für Verbrauchsteuern"
"account_1748","1748","Liabilities for amounts withheld from employees","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten für Einbehaltungen von Arbeitnehmern"
"account_1749","1749","Payables to tax authorities for construction withholding tax to be remitted","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag"
"account_1750","1750","Liabilities from capitalforming payment arrangements","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten aus Vermögensbildung"
"account_1751","1751","Liabilities from capitalforming payment arrangements - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr"
"account_1752","1752","Liabilities from capitalforming payment arrangements - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre"
"account_1753","1753","Liabilities from capitalforming payment arrangements - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","False","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre"
"account_1754","1754","Tax payments to other countries","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Steuerzahlungen an andere Länder"
"account_1730","1730","Credit card settlements","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Kreditkartenabrechnung"
"account_1731","1731","Consignment goods accounts","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Agenturwarenabrechnung"
"account_1732","1732","Security deposits received","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Erhaltene Kautionen"
"account_1733","1733","Security deposits received - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Erhaltene Kautionen - Restlaufzeit bis 1 Jahr"
"account_1734","1734","Security deposits received - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre"
"account_1735","1735","Security deposits received - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Erhaltene Kautionen - Restlaufzeit größer 5 Jahre"
"account_1736","1736","Liabilities from taxes and levies","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten aus Steuern und Abgaben"
"account_1737","1737","Liabilities from taxes and levies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten aus Steuern und Abgaben - Restlaufzeit bis 1 Jahr"
"account_1738","1738","Liabilities from taxes and levies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten aus Steuern und Abgaben - Restlaufzeit 1 bis 5 Jahre"
"account_1739","1739","Liabilities from taxes and levies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten aus Steuern und Abgaben - Restlaufzeit größer 5 Jahre"
"account_1740","1740","Payroll liabilities","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten aus Lohn und Gehalt"
"account_1741","1741","Wage and church tax payables","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten aus Lohn- und Kirchensteuer"
"account_1742","1742","Social security liabilities","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten im Rahmen der sozialen Sicherheit"
"account_1743","1743","Social security liabilities - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr"
"account_1744","1744","Social security liabilities - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre"
"account_1745","1745","Social security liabilities - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit größer 5 Jahre"
"account_1746","1746","Liabilities from taxes withheld (investment income tax and solidarity surcharge, church tax on investment income tax) for open distribution","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten aus Einbehaltungen (KapESt und SolZ, KiSt auf KapESt) für offene Ausschüttungen"
"account_1747","1747","Excise duties payable","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten für Verbrauchsteuern"
"account_1748","1748","Liabilities for amounts withheld from employees","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten für Einbehaltungen von Arbeitnehmern"
"account_1749","1749","Payables to tax authorities for construction withholding tax to be remitted","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag"
"account_1750","1750","Liabilities from capitalforming payment arrangements","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten aus Vermögensbildung"
"account_1751","1751","Liabilities from capitalforming payment arrangements - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr"
"account_1752","1752","Liabilities from capitalforming payment arrangements - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre"
"account_1753","1753","Liabilities from capitalforming payment arrangements - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","False","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre"
"account_1754","1754","Tax payments to other countries","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Steuerzahlungen an andere Länder"
"account_1755","1755","Payroll allocation","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Lohn- und Gehaltsverrechnung"
"account_1756","1756","Payroll allocation, section 11(2) EStG for section 4(3) EStG","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Lohn- und Gehaltsverrechnung nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG"
"account_1758","1758","Other liabilities refunds by co-operatives","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Sonstige Verbindlichkeiten aus genossenschaftlicher Rückvergütung"
"account_1759","1759","Expected contributions owed to social security funds","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern"
"account_1760","1760","VAT not due","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Umsatzsteuer nicht fällig"
"account_1761","1761","VAT not due 7%","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Umsatzsteuer nicht fällig 7 %"
"account_1762","1762","VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen"
"account_1764","1764","VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation, 19 %","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen 19 %"
"account_1766","1766","VAT not due, 19 %","l10n_de.tag_de_liabilities_bs_C_2","liability_current","False","","Umsatzsteuer nicht fällig 19 %"
"account_1759","1759","Expected contributions owed to social security funds","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern"
"account_1760","1760","VAT not due","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","Umsatzsteuer nicht fällig"
"account_1761","1761","VAT not due 7%","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","Umsatzsteuer nicht fällig 7 %"
"account_1762","1762","VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen"
"account_1764","1764","VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation, 19 %","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen 19 %"
"account_1766","1766","VAT not due, 19 %","l10n_de.tag_de_liabilities_bs_B_2","liability_current","False","","Umsatzsteuer nicht fällig 19 %"
"account_1767","1767","VAT on supplies of goods and services taxable in another EU country","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Umsatzsteuer aus im anderen EULand steuerpflichtigen Lieferungen"
"account_1768","1768","VAT on supplies of other goods and services/cost-plus contracts taxable in another EU country","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Umsatzsteuer aus im anderen EULand steuerpflichtigen sonstigen Leistungen/Werklieferungen"
"account_1769","1769","VAT withdrawal of goods from a VAT warehouse","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Umsatzsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager"
@@ -511,16 +500,16 @@
"account_1784","1784","VAT on intra-European Union acquisition of new vehicles from suppliers without VAT identification number","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer"
"account_1785","1785","VAT under section 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Umsatzsteuer nach § 13b UStG"
"account_1787","1787","VAT under section 13b UStG, 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Umsatzsteuer nach § 13b UStG 19 %"
"account_1788","1788","Acquisition tax deferred until","l10n_de.tag_de_liabilities_bs_D_8","liability_current","True","","Einfuhrumsatzsteuer aufgeschoben bis"
"account_1789","1789","VAT, current year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Umsatzsteuer laufendes Jahr"
"account_1790","1790","VAT, previous year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Umsatzsteuer Vorjahr"
"account_1791","1791","VAT, earlier years","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Umsatzsteuer frühere Jahre"
"account_1788","1788","Acquisition tax deferred until","l10n_de.tag_de_liabilities_bs_C_8","liability_current","True","","Einfuhrumsatzsteuer aufgeschoben bis"
"account_1789","1789","VAT, current year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Umsatzsteuer laufendes Jahr"
"account_1790","1790","VAT, previous year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Umsatzsteuer Vorjahr"
"account_1791","1791","VAT, earlier years","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Umsatzsteuer frühere Jahre"
"account_1792","1792","Other allocation accounts (interim accounts)","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Sonstige Verrechnungskonten (Interimskonten)"
"account_1793","1793","Allocation account for prepayments if posted via payables account","l10n_de.tag_de_asset_bs_B_II_4","liability_current","False","","Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditorenkonto"
"account_1794","1794","VAT from acquisition as last purchaser in a triangular transaction","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts"
"account_1795","1795","Social security liabilities (section 4(3) EStG)","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten im Rahmen der sozialen Sicherheit für § 4 Abs. 3 EStG"
"account_1796","1796","Issued gift tokens","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Ausgegebene Geschenkgutscheine"
"account_1797","1797","Liabilities from VAT advance payments","l10n_de.tag_de_liabilities_bs_D_8","liability_current","False","","Verbindlichkeiten aus Umsatzsteuer-Vorauszahlungen"
"account_1794","1794","VAT from acquisition as last purchaser in a triangular transaction","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts"
"account_1795","1795","Social security liabilities (section 4(3) EStG)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten im Rahmen der sozialen Sicherheit für § 4 Abs. 3 EStG"
"account_1796","1796","Issued gift tokens","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Ausgegebene Geschenkgutscheine"
"account_1797","1797","Liabilities from VAT advance payments","l10n_de.tag_de_liabilities_bs_C_8","liability_current","False","","Verbindlichkeiten aus Umsatzsteuer-Vorauszahlungen"
"account_1800","1800","Private withdrawals, general, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","Privatentnahmen allgemein"
"account_1810","1810","Private taxes, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","Privatsteuern"
"account_1820","1820","Special personal deductions, partly deductible, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","False","","Sonderausgaben beschränkt abzugsfähig"
1 id code name tag_ids account_type reconcile tax_ids name@de
114 account_0586 0586 Loans to limited partners l10n_de.tag_de_asset_bs_A_III_6 asset_non_current False Ausleihungen an Kommanditisten
115 account_0590 0590 Loans to related parties l10n_de.tag_de_asset_bs_A_III_6 asset_non_current False Ausleihungen an nahe stehende Personen
116 account_0595 0595 Long-term pension liability claims from life insurance policies l10n_de.tag_de_asset_bs_A_III_6 asset_non_current False Rückdeckungsansprüche aus Lebensversicherungen zum langfristigen Verbleib
117 account_0600 0600 Non-convertible bonds l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_1 liability_current False Anleihen nicht konvertibel
118 account_0601 0601 Non-convertible bonds - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_1 liability_current False Anleihen nicht konvertibel - Restlaufzeit bis 1 Jahr
119 account_0605 0605 Non-convertible bonds - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_1 liability_non_current False Anleihen nicht konvertibel - Restlaufzeit 1 bis 5 Jahre
120 account_0610 0610 Non-convertible bonds - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_1 liability_non_current False Anleihen nicht konvertibel - Restlaufzeit größer 5 Jahre
121 account_0615 0615 Convertible bonds l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_1 liability_current False Anleihen konvertibel
122 account_0616 0616 Convertible bonds - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_1 liability_current False Anleihen konvertibel - Restlaufzeit bis 1 Jahr
123 account_0620 0620 Convertible bonds - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_1 liability_non_current False Anleihen konvertibel - Restlaufzeit 1 bis 5 Jahre
124 account_0625 0625 Convertible bonds - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_1 liability_non_current False Anleihen konvertibel - Restlaufzeit größer 5 Jahre
125 account_0630 0630 Liabilities to banks l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_2 liability_current False Verbindlichkeiten gegenüber Kreditinstituten
126 account_0631 0631 Liabilities to banks - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_2 liability_current False Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit bis 1 Jahr
127 account_0640 0640 Liabilities to banks - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_2 liability_non_current False Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit 1 bis 5 Jahre
128 account_0650 0650 Liabilities to banks - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_2 liability_non_current False Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit größer 5 Jahre
129 account_0660 0660 Liabilities to banks under instalment credit agreements l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_2 liability_current False Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen
130 account_0661 0661 Liabilities to banks under instalment credit agreements - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_2 liability_current False Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit bis 1 Jahr
131 account_0670 0670 Liabilities to banks under instalment credit agreements - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_2 liability_non_current False Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit 1 bis 5 Jahre
132 account_0680 0680 Liabilities to banks under instalment credit agreements - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_2 liability_non_current False Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit größer 5 Jahre
133 account_0699 0699 Contra account 0630-0689 if accounts 0690-0698 are allocated l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_2 liability_current False Gegenkonto 0630-0689 bei Aufteilung der Konten 0690-0698
134 account_0700 0700 Liabilities to affiliated companies l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_6 liability_current False Verbindlichkeiten gegenüber verbundenen Unternehmen
135 account_0701 0701 Liabilities to affiliated companies - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_6 liability_current False Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr
136 account_0705 0705 Liabilities to affiliated companies - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_6 liability_non_current False Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre
137 account_0710 0710 Liabilities to affiliated companies - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_6 liability_non_current False Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre
138 account_0715 0715 Liabilities to other longterm investees and investors l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_7 liability_current False Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht
139 account_0716 0716 Liabilities to other longterm investees and investors - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_7 liability_current False Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr
140 account_0720 0720 Liabilities to other longterm investees and investors - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_7 liability_non_current False Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre
141 account_0725 0725 Liabilities to other longterm investees and investors - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_7 liability_non_current False Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre
142 account_0730 0730 Liabilities to shareholders/partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber Gesellschaftern
143 account_0731 0731 Liabilities to shareholders/partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr
144 account_0740 0740 Liabilities to shareholders/partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
145 account_0750 0750 Liabilities to shareholders/partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre
146 account_0755 0755 Liabilities to shareholders/partners for outstanding distributions l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen
147 account_0760 0760 Liabilities to typical silent partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber typisch stillen Gesellschaftern
148 account_0761 0761 Liabilities to typical silent partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr
149 account_0764 0764 Liabilities to typical silent partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
150 account_0767 0767 Liabilities to typical silent partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre
151 account_0770 0770 Liabilities to atypical silent partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern
152 account_0771 0771 Liabilities to atypical silent partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr
153 account_0774 0774 Liabilities to atypical silent partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
154 account_0777 0777 Liabilities to atypical silent partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre
155 account_0780 0780 Profit-participation loans l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Partiarische Darlehen
156 account_0781 0781 Profit-participation loans - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Partiarische Darlehen - Restlaufzeit bis 1 Jahr
157 account_0784 0784 Profit-participation loans - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre
158 account_0787 0787 Profit-participation loans - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Partiarische Darlehen - Restlaufzeit größer 5 Jahre
159 account_0799 0799 Contra account 0730-1789 and 1665-1678 and 1695-1698 if accounts 0790-0798 are allocated l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 asset_current False Gegenkonto 0730-0789 und 1665-1678 und 1695-1698 bei Aufteilung der Konten 0790-0798
160 account_0809 0809 Capital increase from reserves or retained earnings l10n_de.tag_de_liabilities_bs_A_I equity False Kapitalerhöhung aus Gesellschaftsmitteln
161 account_0810 0810 Paid-up shares of remaining members of co-operatives l10n_de.tag_de_liabilities_bs_A_I equity False Geschäftsguthaben der verbleibenden Mitglieder
162 account_0811 0811 Paid-up shares of withdrawing members of co-operatives l10n_de.tag_de_liabilities_bs_A_I equity False Geschäftsguthaben der ausscheidenden Mitglieder
182 account_0900 0900 Limited partner capital, lp l10n_de.tag_de_liabilities_bs_A_I equity False Kommandit-Kapital
183 account_0910 0910 Loss adjustment account, lp l10n_de.tag_de_liabilities_bs_A_I equity False Verlustausgleichskonto
184 account_0920 0920 Partner loans, lp l10n_de.tag_de_liabilities_bs_A_I liability_current False Gesellschafter-Darlehen
185 account_0930 account_0950 0930 0950 Miscellaneous other special reserves Provisions for pensions and similar obligations l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_1 liability_current False Übrige andere Sonderposten Rückstellungen für Pensionen und ähnliche Verpflichtungen
186 account_0931 account_0951 0931 0951 Untaxed reserves under section 6b EStG Provisions for pensions and similar obligations for offsetting against long-term assets in accordance with section 246(2) HGB l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_1 liability_current False Steuerfreie Rücklagen nach § 6b EStG Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB
187 account_0932 account_0952 0932 0952 Replacement reserves Provisions for pensions and similar obligations to shareholders or related parties (10 % capital investment) l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_1 liability_current False Rücklage für Ersatzbeschaffung Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahe stehenden Personen (10 % Beteiligung am Kapital)
188 account_0939 account_0953 0939 0953 SoPo with reserve portion §52 Abs.16 EStG Provisions for direct commitments l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_1 liability_current False SoPo mit Rücklagenanteil §52 Abs.16 EStG Rückstellungen für Direktzusagen
189 account_0940 account_0954 0940 0954 Special tax-allowable reserves, accelerated tax depreciation and writedowns Provisions for subsidy obligations for pension funds and life insurances l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_1 liability_current False Sonderposten mit Rücklageanteil, Sonderabschreibungen Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen
190 account_0943 account_0955 0943 0955 SoPo with reserve portion § 7g para.2 n.F. Provisions for taxes l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_2 liability_current False SoPo mit Reserveanteil § 7g Abs.2 n.F. Steuerrückstellungen
191 account_0945 account_0956 0945 0956 Adjustment item for withdrawals, s. 4g EStG Provision for trade tax, section 4(5b) EStG l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_2 liability_current False Ausgleichsposten bei Entnahmen § 4g EStG Gewerbesteuerrückstellung nach § 4 Abs. 5b EStG
192 account_0946 account_0957 0946 0957 Reserve for investment grants Trade tax provision l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_2 liability_current False Rücklage für Zuschüsse Gewerbesteuerrückstellung
193 account_0947 account_0961 0947 0961 Special tax-allowable reserves under section 7g(5) EStG Provisions for vacation pay l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_3 liability_current False Sonderposten mit Rücklageanteil nach § 7g Abs. 5 EStG Urlaubsrückstellungen
194 account_0948 account_0962 0948 0962 Special reserves for third-party investment grants Provisions for taxes for tax deferral (BStBK) l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_2 liability_current False Sonderposten für Zuschüsse Dritter Steuerrückstellung aus Steuerstundung (BStBK)
195 account_0949 account_0963 0949 0963 Extraordinary items for investment grants Provision for corporate income tax l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_2 liability_current False Sonderposten für Investitionszulagen Körperschaftsteuerrückstellung
196 account_0950 account_0964 0950 0964 Provisions for pensions and similar obligations Long-term provisions for long-term obligations comparable to post-employment benefits l10n_de.tag_de_liabilities_bs_C_1 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Rückstellungen für Pensionen und ähnliche Verpflichtungen Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib
197 account_0951 account_0965 0951 0965 Provisions for pensions and similar obligations for offsetting against long-term assets in accordance with section 246(2) HGB Provisions for personnel expenses l10n_de.tag_de_liabilities_bs_C_1 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB Rückstellungen für Personalkosten
198 account_0952 account_0966 0952 0966 Provisions for pensions and similar obligations to shareholders or related parties (10 % capital investment) Provisions for record retention obligations l10n_de.tag_de_liabilities_bs_C_1 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahe stehenden Personen (10 % Beteiligung am Kapital) Rückstellungen zur Erfüllung der Aufbewahrungspflichten
199 account_0953 account_0967 0953 0967 Provisions for direct commitments Long-term provisions for long-term obligations comparable to post-employment benefits for offsetting with long-term assets under s. 246(2) of the HGB l10n_de.tag_de_liabilities_bs_C_1 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Rückstellungen für Direktzusagen Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB
200 account_0954 account_0968 0954 0968 Provisions for subsidy obligations for pension funds and life insurances Deferred tax liabilities l10n_de.tag_de_liabilities_bs_C_1 l10n_de.tag_de_liabilities_bs_E liability_current False Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen Passive latente Steuern
201 account_0955 account_0969 0955 0969 Provisions for taxes Allowances for deferred tax liabilities l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_2 liability_current False Steuerrückstellungen Rückstellung für latente Steuern
202 account_0956 account_0970 0956 0970 Provision for trade tax, section 4(5b) EStG Other provisions l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Gewerbesteuerrückstellung nach § 4 Abs. 5b EStG Sonstige Rückstellungen
203 account_0957 account_0971 0957 0971 Trade tax provision Provisions for maintenance expenses deferred to the first three months of the following year l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Gewerbesteuerrückstellung Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten
204 account_0961 account_0973 0961 0973 Provisions for vacation pay Provisions for environmental remediation and waste disposal expenses l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Urlaubsrückstellungen Rückstellungen für Abraum- und Abfallbeseitigung
205 account_0962 account_0974 0962 0974 Provisions for taxes for tax deferral (BStBK) Provisions for warranties (contra account 4790) l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Steuerrückstellung aus Steuerstundung (BStBK) Rückstellungen für Gewährleistungen (Gegenkonto 4790)
206 account_0963 account_0976 0963 0976 Provision for corporate income tax Provisions for expected losses from executory contracts l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Körperschaftsteuerrückstellung Rückstellungen für drohende Verluste aus schwebenden Geschäften
207 account_0964 account_0977 0964 0977 Long-term provisions for long-term obligations comparable to post-employment benefits Provisions for periodend closing and audit costs l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib Rückstellungen für Abschluss- und Prüfungskosten
208 account_0965 account_0978 0965 0978 Provisions for personnel expenses Provisions for internal expenses under section 249(2) HGB (old version) l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Rückstellungen für Personalkosten Aufwandsrückstellungen nach § 249 Abs. 2 HGB a. F
209 account_0966 account_0979 0966 0979 Provisions for record retention obligations Provisions for environmental protection l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_B_3 liability_current False Rückstellungen zur Erfüllung der Aufbewahrungspflichten Rückstellungen für Umweltschutz
account_0967 0967 Long-term provisions for long-term obligations comparable to post-employment benefits for offsetting with long-term assets under s. 246(2) of the HGB l10n_de.tag_de_liabilities_bs_C_3 liability_current False Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB
account_0968 0968 Deferred tax liabilities l10n_de.tag_de_liabilities_bs_F liability_current False Passive latente Steuern
account_0969 0969 Allowances for deferred tax liabilities l10n_de.tag_de_liabilities_bs_C_2 liability_current False Rückstellung für latente Steuern
account_0970 0970 Other provisions l10n_de.tag_de_liabilities_bs_C_3 liability_current False Sonstige Rückstellungen
account_0971 0971 Provisions for maintenance expenses deferred to the first three months of the following year l10n_de.tag_de_liabilities_bs_C_3 liability_current False Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten
account_0973 0973 Provisions for environmental remediation and waste disposal expenses l10n_de.tag_de_liabilities_bs_C_3 liability_current False Rückstellungen für Abraum- und Abfallbeseitigung
account_0974 0974 Provisions for warranties (contra account 4790) l10n_de.tag_de_liabilities_bs_C_3 liability_current False Rückstellungen für Gewährleistungen (Gegenkonto 4790)
account_0976 0976 Provisions for expected losses from executory contracts l10n_de.tag_de_liabilities_bs_C_3 liability_current False Rückstellungen für drohende Verluste aus schwebenden Geschäften
account_0977 0977 Provisions for periodend closing and audit costs l10n_de.tag_de_liabilities_bs_C_3 liability_current False Rückstellungen für Abschluss- und Prüfungskosten
account_0978 0978 Provisions for internal expenses under section 249(2) HGB (old version) l10n_de.tag_de_liabilities_bs_C_3 liability_current False Aufwandsrückstellungen nach § 249 Abs. 2 HGB a. F
account_0979 0979 Provisions for environmental protection l10n_de.tag_de_liabilities_bs_C_3 liability_current False Rückstellungen für Umweltschutz
210 account_0980 0980 Prepaid expenses l10n_de.tag_de_asset_bs_C asset_current False Aktive Rechnungsabgrenzung
211 account_0983 0983 Deferred tax assets l10n_de.tag_de_asset_bs_D asset_current False Aktive latente Steuern
212 account_0984 0984 Customs and excise duties relating to inventories and recognised as expenses l10n_de.tag_de_asset_bs_C asset_current False Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte
215 account_0987 0987 Deferred income (revenue reserves debit balance) from items taken directly to equity l10n_de.tag_de_liabilities_bs_A_III_4 liability_current False Rechnungsabgrenzungsposten (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen
216 account_0988 0988 Deferred taxes (revenue reserves debit balance) from items taken directly to equity l10n_de.tag_de_liabilities_bs_A_III_4 liability_current False Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen
217 account_0989 0989 Collectively held reserves (with breakdown for statement of changes in capital accounts) l10n_de.tag_de_liabilities_bs_A_III_4 liability_current False Gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)
218 account_0990 0990 Deferred income l10n_de.tag_de_liabilities_bs_E l10n_de.tag_de_liabilities_bs_D liability_current False Passive Rechnungsabgrenzung
219 account_0996 0996 Global valuation allowance on receivables remaining term up to 1 year l10n_de.tag_de_asset_bs_B_II_1 asset_current False Pauschalwertberichtigung auf Forderungen - Restlaufzeit bis zu 1 Jahr
220 account_0997 0997 Global valuation allowance on receivables remaining term greater than 1 year l10n_de.tag_de_asset_bs_B_II_1 asset_non_current False Pauschalwertberichtigung auf Forderungen - Restlaufzeit größer 1 Jahr
221 account_0998 0998 Specific valuation allowances on receivables remaining term up to 1 year l10n_de.tag_de_asset_bs_B_II_1 asset_current False Einzelwertberichtigungen auf Forderungen - Restlaufzeit bis zu 1 Jahr
382 account_1597 1597 Receivables from other long-term investees and investors l10n_de.tag_de_asset_bs_B_II_3 asset_current False Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht
383 account_1598 1598 Receivables from other long-term investees and investors - remaining term up to 1 year l10n_de.tag_de_asset_bs_B_II_3 asset_current False Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr
384 account_1599 1599 Receivables from other long-term investees and investors - remaining term greater than 1 year l10n_de.tag_de_asset_bs_B_II_3 asset_non_current False Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr
385 account_1600 1600 Trade payables l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable True Verbindlichkeiten aus Lieferungen und Leistungen
386 account_1601 1601 Trade payables l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable True Verbindlichkeiten aus Lieferungen und Leistungen
387 account_1605 1605 Trade payables at general VAT rate (cash basis accounting) l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable True Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EÜR)
388 account_1606 1606 Trade payables at reduced VAT rate (cash basis accounting) l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable True Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EÜR)
389 account_1607 1607 Trade payables, no input tax (cash basis accounting) l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable True Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuerabzug (EÜR)
390 account_1609 1609 Contra account 1605-1607 if payables are classified by tax rates (cash basis accounting) l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_current False Gegenkonto 1605-1607 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EÜR)
391 account_1610 1610 Trade payables, no separate receivables/payables accounting l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable True Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent
392 account_1624 1624 Trade payables for investments, section 4(3) EStG l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_current False Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4 Abs. 3 EStG
393 account_1625 1625 Trade payables, no separate receivables/payables accounting - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_current False Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit bis 1 Jahr
394 account_1626 1626 Trade payables, no separate receivables/payables accounting - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_non_current False Trade payables, no separate receivables/payables accounting - Restlaufzeit 1 bis 5 Jahre
395 account_1628 1628 Trade payables, no separate receivables/payables accounting - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_non_current False Trade payables, no separate receivables/payables accounting - Restlaufzeit größer 5 Jahre
396 account_1630 1630 Trade payables to affiliated companies l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_6 liability_payable True Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen
397 account_1631 1631 Trade payables to affiliated companies - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_6 liability_current False Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr
398 account_1635 1635 Trade payables to affiliated companies - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_6 liability_non_current False Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre
399 account_1638 1638 Trade payables to affiliated companies - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_6 liability_non_current False Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre
400 account_1640 1640 Trade payables to other long-term investees and investors l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_7 liability_payable True Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht
401 account_1641 1641 Trade payables to other long-term investees and investors - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_7 liability_current False Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr
402 account_1645 1645 Trade payables to other long-term investees and investors - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_7 liability_non_current False Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre
403 account_1648 1648 Trade payables to other long-term investees and investors - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_7 liability_non_current False Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre
404 account_1650 1650 Trade payables to shareholders/partners l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable True Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern
405 account_1651 1651 Trade payables to shareholders/partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_current False Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr
406 account_1655 1655 Trade payables to shareholders/partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_non_current False Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
407 account_1658 1658 Trade payables to shareholders/partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_non_current False Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre
408 account_1659 1659 Contra account 1625-1658 if allocated to payables account l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_current False Gegenkonto 1625-1658 bei Aufteilung Kreditorenkonto
409 account_1660 1660 Bills payable l10n_de.tag_de_liabilities_bs_D_5 l10n_de.tag_de_liabilities_bs_C_5 liability_current False Wechselverbindlichkeiten
410 account_1661 1661 Bills payable - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_5 l10n_de.tag_de_liabilities_bs_C_5 liability_current False Wechselverbindlichkeiten - Restlaufzeit bis 1 Jahr
411 account_1662 1662 Bills payable - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_5 l10n_de.tag_de_liabilities_bs_C_5 liability_non_current False Wechselverbindlichkeiten - Restlaufzeit 1 bis 5 Jahre
412 account_1663 1663 Bills payable - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_5 l10n_de.tag_de_liabilities_bs_C_5 liability_non_current False Wechselverbindlichkeiten - Restlaufzeit größer 5 Jahre
413 account_1665 1665 Liabilities to GmbH shareholders l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber GmbH-Gesellschaftern
414 account_1666 1666 Liabilities to GmbH shareholders - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit bis 1 Jahr
415 account_1667 1667 Liabilities to GmbH shareholders - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
416 account_1668 1668 Liabilities to GmbH shareholders - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 Jahre
417 account_1670 1670 Liabilities to general partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern
418 account_1671 1671 Liabilities to general partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit bis 1 Jahr
419 account_1672 1672 Liabilities to general partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
420 account_1673 1673 Liabilities to general partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit größer 5 Jahre
421 account_1675 1675 Liabilities to limited partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber Kommanditisten
422 account_1676 1676 Liabilities to limited partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit bis 1 Jahr
423 account_1677 1677 Liabilities to limited partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit 1 bis 5 Jahre
424 account_1678 1678 Liabilities to limited partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit größer 5 Jahre
425 account_1691 1691 Liabilities to project consortiums l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber Arbeitsgemeinschaften
426 account_1695 1695 Liabilities to silent partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten gegenüber stillen Gesellschaftern
427 account_1696 1696 Liabilities to silent partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Liabilities to silent partners - Restlaufzeit bis 1 Jahr
428 account_1697 1697 Liabilities to silent partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
429 account_1698 1698 Liabilities to silent partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit größer 5 Jahre
430 account_1700 1700 Other liabilities l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Sonstige Verbindlichkeiten
431 account_1701 1701 Other liabilities - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr
432 account_1702 1702 Other liabilities - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre
433 account_1703 1703 Other liabilities - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre
434 account_1704 1704 Other liabilities, under section 11(2) sentence 2 EStG for section 4(3) EStG l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Sonstige Verbindlichkeiten nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG
435 account_1705 1705 Loans l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Darlehen
436 account_1706 1706 Loans - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Darlehen - Restlaufzeit bis 1 Jahr
437 account_1707 1707 Loans - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Darlehen - Restlaufzeit 1 bis 5 Jahre
438 account_1708 1708 Loans - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Darlehen - Restlaufzeit größer 5 Jahre
439 account_1709 1709 Profit drawdown account of silent partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Gewinnverfügungskonto stille Gesellschafter
440 account_1710 1710 Payments received on account of orders (liabilities) l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_3 liability_current False Erhaltene Anzahlungen auf Bestellungen (Verbindlichkeiten)
441 account_1711 1711 Tax-paid payments received on account of orders, 7 % VAT (liabilities) l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_3 liability_current False Erhaltene, versteuerte Anzahlungen 7 % USt (Verbindlichkeiten)
442 account_1716 1716 Advance payments received 15% VAT l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_3 liability_current False Erhaltene Anzahlungen 15% MwSt.
443 account_1718 1718 Tax-paid payments received on account of orders, 19 % VAT (liabilities) l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_3 liability_current False Erhaltene, versteuerte Anzahlungen 19 % USt (Verbindlichkeiten)
444 account_1719 1719 Payments received on account of orders - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_3 liability_current False Erhaltene Anzahlungen - Restlaufzeit bis 1 Jahr
445 account_1720 1720 Payments received on account of orders - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_3 liability_non_current False Erhaltene Anzahlungen - Restlaufzeit 1 bis 5 Jahre
446 account_1721 1721 Payments received on account of orders - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_3 liability_non_current False Erhaltene Anzahlungen - Restlaufzeit größer 5 Jahre
447 account_1722 1722 Payments received on account of orders (deducted from inventories on the face of the balance sheet) l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_3 liability_current False Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)
448 account_1725 1725 VAT due in following period (sections 13 (1) no. 6, 13b (2) UStG) l10n_de.tag_de_asset_bs_B_II_4 liability_current False Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6 und 13b Abs. 2 UStG)
449 account_1728 1728 VAT on electronic services taxable in another EU country l10n_de.tag_de_asset_bs_B_II_4 liability_current False Umsatzsteuer aus im anderen EULand steuerpflichtigen elektronischen Dienstleistungen
450 account_1729 1729 Tax payments l10n_de.tag_de_asset_bs_B_II_4 liability_current False Steuerzahlungen aus im anderen EU-Land steuerpflichtigen Dienstleistungen
451 account_1730 1730 Credit card settlements l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Kreditkartenabrechnung
452 account_1731 1731 Consignment goods accounts l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Agenturwarenabrechnung
453 account_1732 1732 Security deposits received l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Erhaltene Kautionen
454 account_1733 1733 Security deposits received - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Erhaltene Kautionen - Restlaufzeit bis 1 Jahr
455 account_1734 1734 Security deposits received - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre
456 account_1735 1735 Security deposits received - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Erhaltene Kautionen - Restlaufzeit größer 5 Jahre
457 account_1736 1736 Liabilities from taxes and levies l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten aus Steuern und Abgaben
458 account_1737 1737 Liabilities from taxes and levies - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten aus Steuern und Abgaben - Restlaufzeit bis 1 Jahr
459 account_1738 1738 Liabilities from taxes and levies - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten aus Steuern und Abgaben - Restlaufzeit 1 bis 5 Jahre
460 account_1739 1739 Liabilities from taxes and levies - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten aus Steuern und Abgaben - Restlaufzeit größer 5 Jahre
461 account_1740 1740 Payroll liabilities l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten aus Lohn und Gehalt
462 account_1741 1741 Wage and church tax payables l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten aus Lohn- und Kirchensteuer
463 account_1742 1742 Social security liabilities l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten im Rahmen der sozialen Sicherheit
464 account_1743 1743 Social security liabilities - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr
465 account_1744 1744 Social security liabilities - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre
466 account_1745 1745 Social security liabilities - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit größer 5 Jahre
467 account_1746 1746 Liabilities from taxes withheld (investment income tax and solidarity surcharge, church tax on investment income tax) for open distribution l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten aus Einbehaltungen (KapESt und SolZ, KiSt auf KapESt) für offene Ausschüttungen
468 account_1747 1747 Excise duties payable l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten für Verbrauchsteuern
469 account_1748 1748 Liabilities for amounts withheld from employees l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten für Einbehaltungen von Arbeitnehmern
470 account_1749 1749 Payables to tax authorities for construction withholding tax to be remitted l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag
471 account_1750 1750 Liabilities from capitalforming payment arrangements l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten aus Vermögensbildung
472 account_1751 1751 Liabilities from capitalforming payment arrangements - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr
473 account_1752 1752 Liabilities from capitalforming payment arrangements - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre
474 account_1753 1753 Liabilities from capitalforming payment arrangements - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current False Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre
475 account_1754 1754 Tax payments to other countries l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Steuerzahlungen an andere Länder
476 account_1755 1755 Payroll allocation l10n_de.tag_de_asset_bs_B_II_4 liability_current False Lohn- und Gehaltsverrechnung
477 account_1756 1756 Payroll allocation, section 11(2) EStG for section 4(3) EStG l10n_de.tag_de_asset_bs_B_II_4 liability_current False Lohn- und Gehaltsverrechnung nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG
478 account_1758 1758 Other liabilities refunds by co-operatives l10n_de.tag_de_asset_bs_B_II_4 liability_current False Sonstige Verbindlichkeiten aus genossenschaftlicher Rückvergütung
479 account_1759 1759 Expected contributions owed to social security funds l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern
480 account_1760 1760 VAT not due l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_2 liability_current False Umsatzsteuer nicht fällig
481 account_1761 1761 VAT not due 7% l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_2 liability_current False Umsatzsteuer nicht fällig 7 %
482 account_1762 1762 VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_2 liability_current False Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen
483 account_1764 1764 VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation, 19 % l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_2 liability_current False Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen 19 %
484 account_1766 1766 VAT not due, 19 % l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_2 liability_current False Umsatzsteuer nicht fällig 19 %
485 account_1767 1767 VAT on supplies of goods and services taxable in another EU country l10n_de.tag_de_asset_bs_B_II_4 liability_current False Umsatzsteuer aus im anderen EULand steuerpflichtigen Lieferungen
486 account_1768 1768 VAT on supplies of other goods and services/cost-plus contracts taxable in another EU country l10n_de.tag_de_asset_bs_B_II_4 liability_current False Umsatzsteuer aus im anderen EULand steuerpflichtigen sonstigen Leistungen/Werklieferungen
487 account_1769 1769 VAT withdrawal of goods from a VAT warehouse l10n_de.tag_de_asset_bs_B_II_4 liability_current False Umsatzsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager
500 account_1784 1784 VAT on intra-European Union acquisition of new vehicles from suppliers without VAT identification number l10n_de.tag_de_asset_bs_B_II_4 liability_current False Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer
501 account_1785 1785 VAT under section 13b UStG l10n_de.tag_de_asset_bs_B_II_4 liability_current False Umsatzsteuer nach § 13b UStG
502 account_1787 1787 VAT under section 13b UStG, 19 % l10n_de.tag_de_asset_bs_B_II_4 liability_current False Umsatzsteuer nach § 13b UStG 19 %
503 account_1788 1788 Acquisition tax deferred until l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current True Einfuhrumsatzsteuer aufgeschoben bis
504 account_1789 1789 VAT, current year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Umsatzsteuer laufendes Jahr
505 account_1790 1790 VAT, previous year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Umsatzsteuer Vorjahr
506 account_1791 1791 VAT, earlier years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Umsatzsteuer frühere Jahre
507 account_1792 1792 Other allocation accounts (interim accounts) l10n_de.tag_de_asset_bs_B_II_4 liability_current False Sonstige Verrechnungskonten (Interimskonten)
508 account_1793 1793 Allocation account for prepayments if posted via payables account l10n_de.tag_de_asset_bs_B_II_4 liability_current False Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditorenkonto
509 account_1794 1794 VAT from acquisition as last purchaser in a triangular transaction l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts
510 account_1795 1795 Social security liabilities (section 4(3) EStG) l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten im Rahmen der sozialen Sicherheit für § 4 Abs. 3 EStG
511 account_1796 1796 Issued gift tokens l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Ausgegebene Geschenkgutscheine
512 account_1797 1797 Liabilities from VAT advance payments l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current False Verbindlichkeiten aus Umsatzsteuer-Vorauszahlungen
513 account_1800 1800 Private withdrawals, general, gp l10n_de.tag_de_liabilities_bs_A_I liability_current False Privatentnahmen allgemein
514 account_1810 1810 Private taxes, gp l10n_de.tag_de_liabilities_bs_A_I liability_current False Privatsteuern
515 account_1820 1820 Special personal deductions, partly deductible, gp l10n_de.tag_de_liabilities_bs_A_I liability_current False Sonderausgaben beschränkt abzugsfähig
addons/l10n_de/data/template/account.account-de_skr04.csv
+167 -177
View File
@@ -265,7 +265,7 @@
"chart_skr04_1485","1485","Clearing account Profit determination § 4/3 EStG, affecting net income","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Verrechnungskonto Gewinnermittlung § 4/3 EStG, erfolgswirksam"
"chart_skr04_1486","1486","Clearing account for determining profit as per section 4/3 (EStG), not recognized in income","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Verrechnungskonto für Gewinnermittlung § 4 Abs. 3 EStG, nicht ergebniswirksam"
"chart_skr04_1490","1490","Clearing account actual taxation","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Verrechnungskonto Ist-Versteuerung"
"chart_skr04_1495","1495","Allocation account for payments received on account of orders if posted via receivables account","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verrechnungskonto erhaltene Anzahlungen bei Buchung über Debitorenkonto"
"chart_skr04_1495","1495","Allocation account for payments received on account of orders if posted via receivables account","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verrechnungskonto erhaltene Anzahlungen bei Buchung über Debitorenkonto"
"chart_skr04_1498","1498","Cost centre reconciliation account","l10n_de.tag_de_pl_06","expense","","","Überleitungskonto Kostenstellen"
"chart_skr04_1500","1500","Shares in affiliated companies (current assets)","l10n_de.tag_de_asset_bs_B_III_1","asset_current","","","Anteile an verbundenen Unternehmen (Umlaufvermögen)"
"chart_skr04_1504","1504","Shares in parent or in majority investor","l10n_de.tag_de_asset_bs_B_III_1","asset_current","","","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft"
@@ -356,172 +356,162 @@
"chart_skr04_2977","2977","Accumulated losses brought forward before appropriation of net profit (with breakdown for statement of changes in capital accounts)","l10n_de.tag_de_liabilities_bs_A_IV","equity","","","Verlustvortrag vor Verwendung (mit Aufteilung für Kapitalkontenentwicklung)"
"chart_skr04_2978","2978","Accumulated losses brought forward before appropriation of net profit","l10n_de.tag_de_liabilities_bs_A_IV","equity","","","Verlustvortrag vor Verwendung"
"chart_skr04_2979","2979","Carried forward to new account ( balance sheet )","l10n_de.tag_de_liabilities_bs_A_IV","equity","","","Übertrag auf neue Rechnung ( Bilanz )"
"chart_skr04_2980","2980","Miscellaneous other special reserves","l10n_de.tag_de_liabilities_bs_B","liability_current","","","Übrige andere Sonderposten"
"chart_skr04_2981","2981","Untaxed reserves under section 6b EStG","l10n_de.tag_de_liabilities_bs_B","liability_current","","","Steuerfreie Rücklagen nach § 6b EStG"
"chart_skr04_2982","2982","Replacement reserves","l10n_de.tag_de_liabilities_bs_B","liability_current","","","Rücklage für Ersatzbeschaffung"
"chart_skr04_2988","2988","Reserve for investment grants","l10n_de.tag_de_liabilities_bs_B","liability_current","","","Rücklage für Zuschüsse"
"chart_skr04_2989","2989","Special item with an equity portion in accordance with Section 52 (16) of the German Income Tax Act (EStG)","l10n_de.tag_de_liabilities_bs_B","liability_current","","","Sonderposten mit Rücklageanteil gemäß § 52 (16) EStG"
"chart_skr04_2990","2990","Special tax-allowable reserves, accelerated tax depreciation and writedowns","l10n_de.tag_de_liabilities_bs_B","liability_current","","","Sonderposten mit Rücklageanteil, Sonderabschreibungen"
"chart_skr04_2993","2993","Special item with an equity portion pursuant to Sec. 7g (2) EStG n.F.","l10n_de.tag_de_liabilities_bs_B","liability_current","","","Sonderposten mit Rücklageanteil gemäß § 7g (2) EStG n.F."
"chart_skr04_2995","2995","Adjustment item for withdrawals, s. 4g EStG","l10n_de.tag_de_liabilities_bs_B","liability_current","","","Ausgleichsposten bei Entnahmen § 4g EStG"
"chart_skr04_2997","2997","Special tax-allowable reserves under section 7g(5) EStG","l10n_de.tag_de_liabilities_bs_B","liability_current","","","Sonderposten mit Rücklageanteil nach § 7g Abs. 5 EStG"
"chart_skr04_2999","2999","Extraordinary items for investment grants","l10n_de.tag_de_liabilities_bs_B","liability_current","","","Sonderposten für Investitionszulagen"
"chart_skr04_3000","3000","Provisions for pensions and similar obligations","l10n_de.tag_de_liabilities_bs_C_1","liability_current","","","Rückstellungen für Pensionen und ähnliche Verpflichtungen"
"chart_skr04_3005","3005","Provisions for pensions and similar obligations to shareholders or related parties (10 % capital investment)","l10n_de.tag_de_liabilities_bs_C_1","liability_current","","","Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahe stehenden Personen (10 % Beteiligung am Kapital)"
"chart_skr04_3009","3009","Provisions for pensions and similar obligations for offsetting against long -term assets in accordance with section 246(2) HGB","l10n_de.tag_de_liabilities_bs_C_1","liability_current","","","Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"chart_skr04_3010","3010","Provisions for direct commitments","l10n_de.tag_de_liabilities_bs_C_1","liability_current","","","Rückstellungen für Direktzusagen"
"chart_skr04_3011","3011","Provisions for subsidy obligations for pension funds and life insurances","l10n_de.tag_de_liabilities_bs_C_1","liability_current","","","Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen"
"chart_skr04_3015","3015","Provisions for obligations similar to pensions","l10n_de.tag_de_liabilities_bs_C_1","liability_current","","","Rückstellungen für pensionsähnliche Verpflichtungen"
"chart_skr04_3020","3020","Provisions for taxes","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Steuerrückstellungen"
"chart_skr04_3030","3030","Provision for trade tax","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Rückstellung für Gewerbesteuer"
"chart_skr04_3035","3035","Provision for trade tax, section 4(5b) EStG","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Gewerbesteuerrückstellung nach § 4 Abs. 5b EStG"
"chart_skr04_3040","3040","Provision for corporate income tax","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Körperschaftsteuerrückstellung"
"chart_skr04_3050","3050","Provisions for taxes for tax deferral (BStBK)","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Steuerrückstellung aus Steuerstundung (BStBK)"
"chart_skr04_3060","3060","Allowances for deferred tax liabilities","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Rückstellung für latente Steuern"
"chart_skr04_3065","3065","Deferred tax liabilities","l10n_de.tag_de_liabilities_bs_F","liability_current","","","Passive latente Steuern"
"chart_skr04_3070","3070","Other provisions","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Sonstige Rückstellungen"
"chart_skr04_3075","3075","Provisions for maintenance expenses deferred to the first three months of the following year","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten"
"chart_skr04_3076","3076","Long-term provisions for long-term obligations comparable to post-employment benefits","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib"
"chart_skr04_3077","3077","Long-term provisions for long -term obligations comparable to post-employment benefits for offsetting with long-term assets unders. 246(2) of the HGB","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"chart_skr04_3079","3079","Provisions for vacation pay","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Urlaubsrückstellungen"
"chart_skr04_3085","3085","Provisions for environmental remediation and waste disposal expenses","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Rückstellungen für Abraum- und Abfallbeseitigung"
"chart_skr04_3090","3090","Provisions for warranties (contra account 6790)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Rückstellungen für Gewährleistungen (Gegenkonto 6790)"
"chart_skr04_3092","3092","Provisions for expected losses from executory contracts","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Rückstellungen für drohende Verluste aus schwebenden Geschäften"
"chart_skr04_3095","3095","Provisions for period-end closing and audit costs","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Rückstellungen für Abschlussund Prüfungskosten"
"chart_skr04_3098","3098","Provisions for internal expenses under section 249(2) HGB (old version)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Aufwandsrückstellungen nach § 249 Abs. 2 HGB a. F."
"chart_skr04_3099","3099","Provisions for environmental protection","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Rückstellungen für Umweltschutz"
"chart_skr04_3100","3100","Non-convertible bonds","l10n_de.tag_de_liabilities_bs_D_1","liability_current","","","Anleihen, nicht konvertibel"
"chart_skr04_3101","3101","Non-convertible bonds - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_1","liability_current","","","Anleihen, nicht konvertibel - Restlaufzeit bis 1 Jahr"
"chart_skr04_3105","3105","Non-convertible bonds - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_1","liability_non_current","","","Anleihen, nicht konvertibel - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3110","3110","Non-convertible bonds - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_1","liability_non_current","","","Anleihen, nicht konvertibel - Restlaufzeit größer 5 Jahre"
"chart_skr04_3120","3120","Convertible bonds","l10n_de.tag_de_liabilities_bs_D_1","liability_current","","","Anleihen, konvertibel"
"chart_skr04_3121","3121","Convertible bonds - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_1","liability_current","","","Anleihen, konvertibel - Restlaufzeit bis 1 Jahr"
"chart_skr04_3125","3125","Convertible bonds - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_1","liability_non_current","","","Anleihen, konvertibel - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3130","3130","Convertible bonds - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_1","liability_non_current","","","Anleihen, konvertibel - Restlaufzeit größer 5 Jahre"
"chart_skr04_3150","3150","Liabilities to banks","l10n_de.tag_de_liabilities_bs_D_2","liability_current","","","Verbindlichkeiten gegenüber Kreditinstituten"
"chart_skr04_3151","3151","Liabilities to banks - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_2","liability_current","","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit bis 1 Jahr"
"chart_skr04_3160","3160","Liabilities to banks - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_2","liability_non_current","","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3170","3170","Liabilities to banks - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_2","liability_non_current","","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit größer 5 Jahre"
"chart_skr04_3180","3180","Liabilities to banks under instalment credit agreements","l10n_de.tag_de_liabilities_bs_D_2","liability_current","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen"
"chart_skr04_3181","3181","Liabilities to banks under instalment credit agreements - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_2","liability_current","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3190","3190","Liabilities to banks under instalment credit agreements - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_2","liability_non_current","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3200","3200","Liabilities to banks under instalment credit agreements - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_2","liability_non_current","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3250","3250","Payments received on account of orders (liabilities)","l10n_de.tag_de_liabilities_bs_D_3","liability_current","","","Erhaltene Anzahlungen auf Bestellungen (Verbindlichkeiten)"
"chart_skr04_3260","3260","Tax-paid payments received on account of orders, 7 % VAT (liabilities).","l10n_de.tag_de_liabilities_bs_D_3","liability_current","","","Erhaltene, versteuerte Anzahlungen 7 % USt (Verbindlichkeiten)"
"chart_skr04_3272","3272","Tax-paid payments received on account of orders, 19 % VAT (liabilities).","l10n_de.tag_de_liabilities_bs_D_3","liability_current","","","Erhaltene, versteuerte Anzahlungen 19 % USt (Verbindlichkeiten)"
"chart_skr04_3280","3280","Payments received on account of orders - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_3","liability_current","","","Erhaltene Anzahlungen – Restlaufzeit bis 1 Jahr"
"chart_skr04_3284","3284","Payments received on account of orders - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_3","liability_non_current","","","Erhaltene Anzahlungen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3285","3285","Payments received on account of orders - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_3","liability_non_current","","","Erhaltene Anzahlungen – Restlaufzeit größer 5 Jahre"
"chart_skr04_3300","3300","Trade payables","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen"
"chart_skr04_3301","3301","Trade payables (Odoo)","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen"
"chart_skr04_3305","3305","Trade payables at general VAT rate (cash basis accounting)","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EÜR)"
"chart_skr04_3306","3306","Trade payables at reduced VAT rate (cash basis accounting)","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EÜR)"
"chart_skr04_3307","3307","Trade payables, no input tax (cash basis accounting)","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (EÜR)"
"chart_skr04_3309","3309","Contra account 3305-3307 if payables are classified by tax rates (cash basis accounting)","l10n_de.tag_de_liabilities_bs_D_4","liability_current","","","Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EÜR)"
"chart_skr04_3310","3310","Trade payables, no separate receivables/payables accounting","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent"
"chart_skr04_3334","3334","Trade payables for investments, section 4(3) EStG","l10n_de.tag_de_liabilities_bs_D_4","liability_current","","","Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4 Abs. 3 EStG"
"chart_skr04_3335","3335","Trade payables, no separate receivables/payables accounting - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_4","liability_current","","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit bis 1 Jahr"
"chart_skr04_3337","3337","Trade payables, no separate receivables/payables accounting - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_4","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3338","3338","Trade payables, no separate receivables/payables accounting - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_4","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit größer 5 Jahre"
"chart_skr04_3340","3340","Trade payables to shareholders/partners","l10n_de.tag_de_liabilities_bs_D_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern"
"chart_skr04_3341","3341","Trade payables to shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_4","liability_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3345","3345","Trade payables to shareholders/partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_4","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3348","3348","Trade payables to shareholders/partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_4","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3350","3350","Bills payable","l10n_de.tag_de_liabilities_bs_D_5","liability_current","","","Wechselverbindlichkeiten"
"chart_skr04_3351","3351","Bills payable - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_5","liability_current","","","Restlaufzeit bis 1 Jahr"
"chart_skr04_3380","3380","Bills payable - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_5","liability_non_current","","","Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3390","3390","Bills payable - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_5","liability_non_current","","","Restlaufzeit größer 5 Jahre"
"chart_skr04_3400","3400","Liabilities to affiliated companies","l10n_de.tag_de_liabilities_bs_D_6","liability_current","","","Verbindlichkeiten gegenüber verbundenen Unternehmen"
"chart_skr04_3401","3401","Liabilities to affiliated companies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_6","liability_current","","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3405","3405","Liabilities to affiliated companies - remainin term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_6","liability_non_current","","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3410","3410","Liabilities to affiliated companies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_6","liability_non_current","","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3420","3420","Trade payables to affiliated companies","l10n_de.tag_de_liabilities_bs_D_6","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen"
"chart_skr04_3421","3421","Trade payables to affiliated companies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_6","liability_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3425","3425","Trade payables to affiliated companies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_6","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3430","3430","Trade payables to affiliated companies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_6","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3450","3450","Liabilities to other longterm investees and investors","l10n_de.tag_de_liabilities_bs_D_7","liability_current","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"chart_skr04_3451","3451","Liabilities to other longterm investees and investors - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_7","liability_current","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"chart_skr04_3455","3455","Liabilities to other longterm investees and investors - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_7","liability_non_current","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3460","3460","Liabilities to other longterm investees and investors - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_7","liability_non_current","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre"
"chart_skr04_3470","3470","Trade payables to other long-term investees and investors","l10n_de.tag_de_liabilities_bs_D_7","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"chart_skr04_3471","3471","Trade payables to other long-term investees and investors - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_7","liability_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"chart_skr04_3475","3475","Trade payables to other long-term investees and investors - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_7","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3480","3480","Trade payables to other long-term investees and investors - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_7","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre"
"chart_skr04_3500","3500","Other liabilities","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Sonstige Verbindlichkeiten"
"chart_skr04_3501","3501","Other liabilities - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr"
"chart_skr04_3504","3504","Other liabilities - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3507","3507","Other liabilities - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre"
"chart_skr04_3509","3509","Other liabilities, under section 11(2) sentence 2 EStG for section 4(3) EStG","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Sonstige Verbindlichkeiten nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG"
"chart_skr04_3510","3510","Liabilities to shareholders/partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber Gesellschaftern"
"chart_skr04_3511","3511","Liabilities to shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3514","3514","Liabilities to shareholders/partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3517","3517","Liabilities to shareholders/partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","",""
"chart_skr04_3519","3519","Liabilities to shareholders/partners for outstanding distributions","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen"
"chart_skr04_3520","3520","Liabilities to typical silent partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern"
"chart_skr04_3521","3521","Liabilities to typical silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3524","3524","Liabilities to typical silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3527","3527","Liabilities to typical silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3530","3530","Liabilities to atypical silent partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern"
"chart_skr04_3531","3531","Liabilities to atypical silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3534","3534","Liabilities to atypical silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3537","3537","Liabilities to atypical silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3540","3540","Profit-participation loans","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Partiarische Darlehen"
"chart_skr04_3541","3541","Profit-participation loans - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Partiarische Darlehen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3544","3544","Profit-participation loans - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3547","3547","Profit-participation loans - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Partiarische Darlehen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3550","3550","Security deposits received","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Erhaltene Kautionen"
"chart_skr04_3551","3551","Security deposits received - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Erhaltene Kautionen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3554","3554","Security deposits received - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3557","3557","Security deposits received - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Erhaltene Kautionen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3560","3560","Loans","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Darlehen"
"chart_skr04_3561","3561","Loans - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Darlehen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3564","3564","Loans - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Darlehen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3567","3567","Loans - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Darlehen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3600","3600","Consignment goods accounts","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Agenturwarenabrechnung"
"chart_skr04_3610","3610","Credit card settlements","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Kreditkartenabrechnung"
"chart_skr04_3611","3611","Liabilities to project consortiums","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber Arbeitsgemeinschaften"
"chart_skr04_3620","3620","Profit drawdown account of silent partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Gewinnverfügungskonto stille Gesellschafter"
"chart_skr04_3000","3000","Provisions for pensions and similar obligations","l10n_de.tag_de_liabilities_bs_B_1","liability_current","","","Rückstellungen für Pensionen und ähnliche Verpflichtungen"
"chart_skr04_3005","3005","Provisions for pensions and similar obligations to shareholders or related parties (10 % capital investment)","l10n_de.tag_de_liabilities_bs_B_1","liability_current","","","Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahe stehenden Personen (10 % Beteiligung am Kapital)"
"chart_skr04_3009","3009","Provisions for pensions and similar obligations for offsetting against long -term assets in accordance with section 246(2) HGB","l10n_de.tag_de_liabilities_bs_B_1","liability_current","","","Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"chart_skr04_3010","3010","Provisions for direct commitments","l10n_de.tag_de_liabilities_bs_B_1","liability_current","","","Rückstellungen für Direktzusagen"
"chart_skr04_3011","3011","Provisions for subsidy obligations for pension funds and life insurances","l10n_de.tag_de_liabilities_bs_B_1","liability_current","","","Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen"
"chart_skr04_3015","3015","Provisions for obligations similar to pensions","l10n_de.tag_de_liabilities_bs_B_1","liability_current","","","Rückstellungen für pensionsähnliche Verpflichtungen"
"chart_skr04_3020","3020","Provisions for taxes","l10n_de.tag_de_liabilities_bs_B_2","liability_current","","","Steuerrückstellungen"
"chart_skr04_3030","3030","Provision for trade tax","l10n_de.tag_de_liabilities_bs_B_2","liability_current","","","Rückstellung für Gewerbesteuer"
"chart_skr04_3035","3035","Provision for trade tax, section 4(5b) EStG","l10n_de.tag_de_liabilities_bs_B_2","liability_current","","","Gewerbesteuerrückstellung nach § 4 Abs. 5b EStG"
"chart_skr04_3040","3040","Provision for corporate income tax","l10n_de.tag_de_liabilities_bs_B_2","liability_current","","","Körperschaftsteuerrückstellung"
"chart_skr04_3050","3050","Provisions for taxes for tax deferral (BStBK)","l10n_de.tag_de_liabilities_bs_B_2","liability_current","","","Steuerrückstellung aus Steuerstundung (BStBK)"
"chart_skr04_3060","3060","Allowances for deferred tax liabilities","l10n_de.tag_de_liabilities_bs_B_2","liability_current","","","Rückstellung für latente Steuern"
"chart_skr04_3065","3065","Deferred tax liabilities","l10n_de.tag_de_liabilities_bs_E","liability_current","","","Passive latente Steuern"
"chart_skr04_3070","3070","Other provisions","l10n_de.tag_de_liabilities_bs_B_3","liability_current","","","Sonstige Rückstellungen"
"chart_skr04_3075","3075","Provisions for maintenance expenses deferred to the first three months of the following year","l10n_de.tag_de_liabilities_bs_B_3","liability_current","","","Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten"
"chart_skr04_3076","3076","Long-term provisions for long-term obligations comparable to post-employment benefits","l10n_de.tag_de_liabilities_bs_B_3","liability_current","","","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib"
"chart_skr04_3077","3077","Long-term provisions for long -term obligations comparable to post-employment benefits for offsetting with long-term assets unders. 246(2) of the HGB","l10n_de.tag_de_liabilities_bs_B_3","liability_current","","","Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"chart_skr04_3079","3079","Provisions for vacation pay","l10n_de.tag_de_liabilities_bs_B_3","liability_current","","","Urlaubsrückstellungen"
"chart_skr04_3085","3085","Provisions for environmental remediation and waste disposal expenses","l10n_de.tag_de_liabilities_bs_B_3","liability_current","","","Rückstellungen für Abraum- und Abfallbeseitigung"
"chart_skr04_3090","3090","Provisions for warranties (contra account 6790)","l10n_de.tag_de_liabilities_bs_B_3","liability_current","","","Rückstellungen für Gewährleistungen (Gegenkonto 6790)"
"chart_skr04_3092","3092","Provisions for expected losses from executory contracts","l10n_de.tag_de_liabilities_bs_B_3","liability_current","","","Rückstellungen für drohende Verluste aus schwebenden Geschäften"
"chart_skr04_3095","3095","Provisions for period-end closing and audit costs","l10n_de.tag_de_liabilities_bs_B_3","liability_current","","","Rückstellungen für Abschlussund Prüfungskosten"
"chart_skr04_3098","3098","Provisions for internal expenses under section 249(2) HGB (old version)","l10n_de.tag_de_liabilities_bs_B_3","liability_current","","","Aufwandsrückstellungen nach § 249 Abs. 2 HGB a. F."
"chart_skr04_3099","3099","Provisions for environmental protection","l10n_de.tag_de_liabilities_bs_B_3","liability_current","","","Rückstellungen für Umweltschutz"
"chart_skr04_3100","3100","Non-convertible bonds","l10n_de.tag_de_liabilities_bs_C_1","liability_current","","","Anleihen, nicht konvertibel"
"chart_skr04_3101","3101","Non-convertible bonds - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_1","liability_current","","","Anleihen, nicht konvertibel - Restlaufzeit bis 1 Jahr"
"chart_skr04_3105","3105","Non-convertible bonds - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","","","Anleihen, nicht konvertibel - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3110","3110","Non-convertible bonds - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","","","Anleihen, nicht konvertibel - Restlaufzeit größer 5 Jahre"
"chart_skr04_3120","3120","Convertible bonds","l10n_de.tag_de_liabilities_bs_C_1","liability_current","","","Anleihen, konvertibel"
"chart_skr04_3121","3121","Convertible bonds - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_1","liability_current","","","Anleihen, konvertibel - Restlaufzeit bis 1 Jahr"
"chart_skr04_3125","3125","Convertible bonds - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","","","Anleihen, konvertibel - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3130","3130","Convertible bonds - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_1","liability_non_current","","","Anleihen, konvertibel - Restlaufzeit größer 5 Jahre"
"chart_skr04_3150","3150","Liabilities to banks","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Verbindlichkeiten gegenüber Kreditinstituten"
"chart_skr04_3151","3151","Liabilities to banks - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit bis 1 Jahr"
"chart_skr04_3160","3160","Liabilities to banks - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3170","3170","Liabilities to banks - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","","","Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit größer 5 Jahre"
"chart_skr04_3180","3180","Liabilities to banks under instalment credit agreements","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen"
"chart_skr04_3181","3181","Liabilities to banks under instalment credit agreements - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3190","3190","Liabilities to banks under instalment credit agreements - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3200","3200","Liabilities to banks under instalment credit agreements - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_2","liability_non_current","","","Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3250","3250","Payments received on account of orders (liabilities)","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Erhaltene Anzahlungen auf Bestellungen (Verbindlichkeiten)"
"chart_skr04_3260","3260","Tax-paid payments received on account of orders, 7 % VAT (liabilities).","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Erhaltene, versteuerte Anzahlungen 7 % USt (Verbindlichkeiten)"
"chart_skr04_3272","3272","Tax-paid payments received on account of orders, 19 % VAT (liabilities).","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Erhaltene, versteuerte Anzahlungen 19 % USt (Verbindlichkeiten)"
"chart_skr04_3280","3280","Payments received on account of orders - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_3","liability_current","","","Erhaltene Anzahlungen – Restlaufzeit bis 1 Jahr"
"chart_skr04_3284","3284","Payments received on account of orders - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_3","liability_non_current","","","Erhaltene Anzahlungen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3285","3285","Payments received on account of orders - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_3","liability_non_current","","","Erhaltene Anzahlungen – Restlaufzeit größer 5 Jahre"
"chart_skr04_3300","3300","Trade payables","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen"
"chart_skr04_3301","3301","Trade payables (Odoo)","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen"
"chart_skr04_3305","3305","Trade payables at general VAT rate (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EÜR)"
"chart_skr04_3306","3306","Trade payables at reduced VAT rate (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EÜR)"
"chart_skr04_3307","3307","Trade payables, no input tax (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (EÜR)"
"chart_skr04_3309","3309","Contra account 3305-3307 if payables are classified by tax rates (cash basis accounting)","l10n_de.tag_de_liabilities_bs_C_4","liability_current","","","Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EÜR)"
"chart_skr04_3310","3310","Trade payables, no separate receivables/payables accounting","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent"
"chart_skr04_3334","3334","Trade payables for investments, section 4(3) EStG","l10n_de.tag_de_liabilities_bs_C_4","liability_current","","","Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4 Abs. 3 EStG"
"chart_skr04_3335","3335","Trade payables, no separate receivables/payables accounting - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_4","liability_current","","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit bis 1 Jahr"
"chart_skr04_3337","3337","Trade payables, no separate receivables/payables accounting - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3338","3338","Trade payables, no separate receivables/payables accounting - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit größer 5 Jahre"
"chart_skr04_3340","3340","Trade payables to shareholders/partners","l10n_de.tag_de_liabilities_bs_C_4","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern"
"chart_skr04_3341","3341","Trade payables to shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_4","liability_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3345","3345","Trade payables to shareholders/partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3348","3348","Trade payables to shareholders/partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_4","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3350","3350","Bills payable","l10n_de.tag_de_liabilities_bs_C_5","liability_current","","","Wechselverbindlichkeiten"
"chart_skr04_3351","3351","Bills payable - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_5","liability_current","","","Restlaufzeit bis 1 Jahr"
"chart_skr04_3380","3380","Bills payable - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_5","liability_non_current","","","Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3390","3390","Bills payable - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_5","liability_non_current","","","Restlaufzeit größer 5 Jahre"
"chart_skr04_3400","3400","Liabilities to affiliated companies","l10n_de.tag_de_liabilities_bs_C_6","liability_current","","","Verbindlichkeiten gegenüber verbundenen Unternehmen"
"chart_skr04_3401","3401","Liabilities to affiliated companies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_6","liability_current","","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3405","3405","Liabilities to affiliated companies - remainin term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3410","3410","Liabilities to affiliated companies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","","","Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3420","3420","Trade payables to affiliated companies","l10n_de.tag_de_liabilities_bs_C_6","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen"
"chart_skr04_3421","3421","Trade payables to affiliated companies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_6","liability_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3425","3425","Trade payables to affiliated companies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3430","3430","Trade payables to affiliated companies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_6","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3450","3450","Liabilities to other longterm investees and investors","l10n_de.tag_de_liabilities_bs_C_7","liability_current","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"chart_skr04_3451","3451","Liabilities to other longterm investees and investors - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_7","liability_current","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"chart_skr04_3455","3455","Liabilities to other longterm investees and investors - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3460","3460","Liabilities to other longterm investees and investors - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","","","Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre"
"chart_skr04_3470","3470","Trade payables to other long-term investees and investors","l10n_de.tag_de_liabilities_bs_C_7","liability_payable","True","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"chart_skr04_3471","3471","Trade payables to other long-term investees and investors - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_7","liability_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"chart_skr04_3475","3475","Trade payables to other long-term investees and investors - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3480","3480","Trade payables to other long-term investees and investors - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_7","liability_non_current","","","Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre"
"chart_skr04_3500","3500","Other liabilities","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Sonstige Verbindlichkeiten"
"chart_skr04_3501","3501","Other liabilities - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr"
"chart_skr04_3504","3504","Other liabilities - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3507","3507","Other liabilities - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre"
"chart_skr04_3509","3509","Other liabilities, under section 11(2) sentence 2 EStG for section 4(3) EStG","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Sonstige Verbindlichkeiten nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG"
"chart_skr04_3510","3510","Liabilities to shareholders/partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber Gesellschaftern"
"chart_skr04_3511","3511","Liabilities to shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3514","3514","Liabilities to shareholders/partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3517","3517","Liabilities to shareholders/partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","",""
"chart_skr04_3519","3519","Liabilities to shareholders/partners for outstanding distributions","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen"
"chart_skr04_3520","3520","Liabilities to typical silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern"
"chart_skr04_3521","3521","Liabilities to typical silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3524","3524","Liabilities to typical silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3527","3527","Liabilities to typical silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3530","3530","Liabilities to atypical silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern"
"chart_skr04_3531","3531","Liabilities to atypical silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3534","3534","Liabilities to atypical silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3537","3537","Liabilities to atypical silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3540","3540","Profit-participation loans","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Partiarische Darlehen"
"chart_skr04_3541","3541","Profit-participation loans - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Partiarische Darlehen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3544","3544","Profit-participation loans - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3547","3547","Profit-participation loans - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Partiarische Darlehen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3550","3550","Security deposits received","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Erhaltene Kautionen"
"chart_skr04_3551","3551","Security deposits received - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Erhaltene Kautionen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3554","3554","Security deposits received - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3557","3557","Security deposits received - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Erhaltene Kautionen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3560","3560","Loans","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Darlehen"
"chart_skr04_3561","3561","Loans - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Darlehen - Restlaufzeit bis 1 Jahr"
"chart_skr04_3564","3564","Loans - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Darlehen - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3567","3567","Loans - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Darlehen - Restlaufzeit größer 5 Jahre"
"chart_skr04_3600","3600","Consignment goods accounts","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Agenturwarenabrechnung"
"chart_skr04_3610","3610","Credit card settlements","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Kreditkartenabrechnung"
"chart_skr04_3611","3611","Liabilities to project consortiums","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber Arbeitsgemeinschaften"
"chart_skr04_3620","3620","Profit drawdown account of silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Gewinnverfügungskonto stille Gesellschafter"
"chart_skr04_3630","3630","Other allocation accounts (interim accounts)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Sonstige Verrechnungskonten (Interimskonto)"
"chart_skr04_3635","3635","Other liabilities refunds by co-operatives","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Sonstige Verbindlichkeiten aus genossenschaftlicher Rückvergütung"
"chart_skr04_3640","3640","Liabilities to GmbH shareholders","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern"
"chart_skr04_3641","3641","Liabilities to GmbH shareholders - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3642","3642","Liabilities to GmbH shareholders - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3643","3643","Liabilities to GmbH shareholders - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3645","3645","Liabilities to general partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern"
"chart_skr04_3646","3646","Liabilities to general partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3647","3647","Liabilities to general partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3648","3648","Liabilities to general partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3650","3650","Liabilities to limited partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber Kommanditisten"
"chart_skr04_3651","3651","Liabilities to limited partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit bis 1 Jahr"
"chart_skr04_3652","3652","Liabilities to limited partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3653","3653","Liabilities to limited partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit größer 5 Jahre"
"chart_skr04_3655","3655","Liabilities to silent partners","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber stillen Gesellschaftern"
"chart_skr04_3656","3656","Liabilities to silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3657","3657","Liabilities to silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3658","3658","Liabilities to silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3640","3640","Liabilities to GmbH shareholders","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern"
"chart_skr04_3641","3641","Liabilities to GmbH shareholders - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3642","3642","Liabilities to GmbH shareholders - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3643","3643","Liabilities to GmbH shareholders - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3645","3645","Liabilities to general partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern"
"chart_skr04_3646","3646","Liabilities to general partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3647","3647","Liabilities to general partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3648","3648","Liabilities to general partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3650","3650","Liabilities to limited partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber Kommanditisten"
"chart_skr04_3651","3651","Liabilities to limited partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit bis 1 Jahr"
"chart_skr04_3652","3652","Liabilities to limited partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3653","3653","Liabilities to limited partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit größer 5 Jahre"
"chart_skr04_3655","3655","Liabilities to silent partners","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber stillen Gesellschaftern"
"chart_skr04_3656","3656","Liabilities to silent partners - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit bis 1 Jahr"
"chart_skr04_3657","3657","Liabilities to silent partners - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3658","3658","Liabilities to silent partners - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit größer 5 Jahre"
"chart_skr04_3695","3695","Allocation account for prepayments if posted via payables account","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditorenkonto"
"chart_skr04_3700","3700","Liabilities from taxes and levies","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten aus Steuern und Abgaben"
"chart_skr04_3701","3701","Liabilities from taxes and levies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten aus Steuern und Abgaben – Restlaufzeit bis 1 Jahr"
"chart_skr04_3710","3710","Liabilities from taxes and levies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten aus Steuern und Abgaben – Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3715","3715","Liabilities from taxes and levies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten aus Steuern und Abgaben – Restlaufzeit größer 5 Jahre"
"chart_skr04_3720","3720","Payroll liabilities","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten aus Lohn und Gehalt"
"chart_skr04_3725","3725","Liabilities for amounts withheld from employees","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten für Einbehaltungen von Arbeitnehmern"
"chart_skr04_3726","3726","Payables to tax authorities for construction withholding tax to be remitted","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag"
"chart_skr04_3730","3730","Wage and church tax payables","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten aus Lohn- und Kirchensteuer"
"chart_skr04_3740","3740","Social security liabilities","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit"
"chart_skr04_3741","3741","Social security liabilities - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","erbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr"
"chart_skr04_3750","3750","Social security liabilities - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3755","3755","Social security liabilities - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit größer 5 Jahre"
"chart_skr04_3759","3759","Expected contributions owed to social security funds","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern"
"chart_skr04_3760","3760","Liabilities from taxes withheld (investment income tax and solidarity surcharge, church tax on investment income tax) for open distribution","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten aus Einbehaltungen (KapESt und SolZ, KiSt auf KapESt) für offene Ausschüttungen"
"chart_skr04_3761","3761","Excise duties payable","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten für Verbrauchsteuern"
"chart_skr04_3770","3770","Liabilities from capitalforming payment arrangements","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten aus Vermögensbildung"
"chart_skr04_3771","3771","Liabilities from capitalforming payment arrangements - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr"
"chart_skr04_3780","3780","Liabilities from capitalforming payment arrangements - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3785","3785","Liabilities from capitalforming payment arrangements - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre"
"chart_skr04_3786","3786","Issued gift tokens","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Ausgegebene Geschenkgutscheine"
"chart_skr04_3700","3700","Liabilities from taxes and levies","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten aus Steuern und Abgaben"
"chart_skr04_3701","3701","Liabilities from taxes and levies - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten aus Steuern und Abgaben – Restlaufzeit bis 1 Jahr"
"chart_skr04_3710","3710","Liabilities from taxes and levies - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten aus Steuern und Abgaben – Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3715","3715","Liabilities from taxes and levies - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten aus Steuern und Abgaben – Restlaufzeit größer 5 Jahre"
"chart_skr04_3720","3720","Payroll liabilities","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten aus Lohn und Gehalt"
"chart_skr04_3725","3725","Liabilities for amounts withheld from employees","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten für Einbehaltungen von Arbeitnehmern"
"chart_skr04_3726","3726","Payables to tax authorities for construction withholding tax to be remitted","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag"
"chart_skr04_3730","3730","Wage and church tax payables","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten aus Lohn- und Kirchensteuer"
"chart_skr04_3740","3740","Social security liabilities","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit"
"chart_skr04_3741","3741","Social security liabilities - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","erbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr"
"chart_skr04_3750","3750","Social security liabilities - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3755","3755","Social security liabilities - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit größer 5 Jahre"
"chart_skr04_3759","3759","Expected contributions owed to social security funds","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern"
"chart_skr04_3760","3760","Liabilities from taxes withheld (investment income tax and solidarity surcharge, church tax on investment income tax) for open distribution","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten aus Einbehaltungen (KapESt und SolZ, KiSt auf KapESt) für offene Ausschüttungen"
"chart_skr04_3761","3761","Excise duties payable","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten für Verbrauchsteuern"
"chart_skr04_3770","3770","Liabilities from capitalforming payment arrangements","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten aus Vermögensbildung"
"chart_skr04_3771","3771","Liabilities from capitalforming payment arrangements - remaining term up to 1 year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr"
"chart_skr04_3780","3780","Liabilities from capitalforming payment arrangements - remaining term between 1 and 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre"
"chart_skr04_3785","3785","Liabilities from capitalforming payment arrangements - remaining term greater than 5 years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre"
"chart_skr04_3786","3786","Issued gift tokens","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Ausgegebene Geschenkgutscheine"
"chart_skr04_3790","3790","Payroll allocation","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Lohn- und Gehaltsverrechnungskonto"
"chart_skr04_3796","3796","Social security liabilities (section 4(3) EStG)","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit für § 4 Abs. 3 EStG"
"chart_skr04_3796","3796","Social security liabilities (section 4(3) EStG)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten im Rahmen der sozialen Sicherheit für § 4 Abs. 3 EStG"
"chart_skr04_3798","3798","VAT on electronic services taxable in another EU country","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen"
"chart_skr04_3799","3799","Tax payments","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Steuerzahlungen aus im anderen EU-Land steuerpflichtigen Dienstleistungen"
"chart_skr04_3800","3800","VAT","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer"
@@ -532,11 +522,11 @@
"chart_skr04_3807","3807","VAT on intra-European Union supplies of goods and services subject to domestic taxation","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen"
"chart_skr04_3808","3808","VAT on intra-European Union supplies of goods and services subject to domestic taxation, 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen 19 %"
"chart_skr04_3809","3809","VAT on intra-European Union acquisitions, no input tax deduction","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug"
"chart_skr04_3810","3810","VAT not due","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Umsatzsteuer nicht fällig"
"chart_skr04_3811","3811","VAT not due, 7 %","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Umsatzsteuer nicht fällig 7 %"
"chart_skr04_3812","3812","VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen"
"chart_skr04_3814","3814","VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation, 19 %","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen 19 %"
"chart_skr04_3816","3816","VAT not due, 19 %","l10n_de.tag_de_liabilities_bs_C_2","liability_current","","","Umsatzsteuer nicht fällig 19 %"
"chart_skr04_3810","3810","VAT not due","l10n_de.tag_de_liabilities_bs_B_2","liability_current","","","Umsatzsteuer nicht fällig"
"chart_skr04_3811","3811","VAT not due, 7 %","l10n_de.tag_de_liabilities_bs_B_2","liability_current","","","Umsatzsteuer nicht fällig 7 %"
"chart_skr04_3812","3812","VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation","l10n_de.tag_de_liabilities_bs_B_2","liability_current","","","Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen"
"chart_skr04_3814","3814","VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation, 19 %","l10n_de.tag_de_liabilities_bs_B_2","liability_current","","","Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen 19 %"
"chart_skr04_3816","3816","VAT not due, 19 %","l10n_de.tag_de_liabilities_bs_B_2","liability_current","","","Umsatzsteuer nicht fällig 19 %"
"chart_skr04_3817","3817","VAT on supplies of goods and services taxable in another EU country","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer aus im anderen EU-Land steuerpflichtigen Lieferungen"
"chart_skr04_3818","3818","VAT on supplies of other goods and services/cost-plus contracts taxable in another EU country","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen/Werklieferungen"
"chart_skr04_3819","3819","VAT from acquisition as last purchaser in a triangular transaction","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts"
@@ -546,16 +536,16 @@
"chart_skr04_3834","3834","VAT on intra-European Union acquisition of new vehicles from suppliers without VAT identification number","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer"
"chart_skr04_3835","3835","VAT under section 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer nach § 13b UStG"
"chart_skr04_3837","3837","VAT under section 13b UStG, 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer nach § 13b UStG 19 %"
"chart_skr04_3840","3840","VAT, current year","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Umsatzsteuer laufendes Jahr"
"chart_skr04_3841","3841","VAT, previous year","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Umsatzsteuer Vorjahr"
"chart_skr04_3845","3845","VAT, earlier years","l10n_de.tag_de_liabilities_bs_D_8","liability_non_current","","","Umsatzsteuer frühere Jahre"
"chart_skr04_3850","3850","Acquisition tax deferred until","l10n_de.tag_de_liabilities_bs_D_8","liability_current","True","","Einfuhrumsatzsteuer aufgeschoben bis ..."
"chart_skr04_3840","3840","VAT, current year","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Umsatzsteuer laufendes Jahr"
"chart_skr04_3841","3841","VAT, previous year","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Umsatzsteuer Vorjahr"
"chart_skr04_3845","3845","VAT, earlier years","l10n_de.tag_de_liabilities_bs_C_8","liability_non_current","","","Umsatzsteuer frühere Jahre"
"chart_skr04_3850","3850","Acquisition tax deferred until","l10n_de.tag_de_liabilities_bs_C_8","liability_current","True","","Einfuhrumsatzsteuer aufgeschoben bis ..."
"chart_skr04_3851","3851","Incorrect or invalid invoiced taxes, VAT return line 69","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbeträge, UStVA Kz. 69"
"chart_skr04_3854","3854","Tax payments to other countries","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Steuerzahlungen an andere Länder"
"chart_skr04_3860","3860","Liabilities from VAT advance payments","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Verbindlichkeiten aus Umsatzsteuer-Vorauszahlungen"
"chart_skr04_3865","3865","VAT due in following period (sections 13 (1) no. 6, 13b (2) UStG)","l10n_de.tag_de_liabilities_bs_D_8","liability_current","","","Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6 und 13b Abs. 2 UStG)"
"chart_skr04_3900","3900","Deferred income","l10n_de.tag_de_liabilities_bs_E","liability_current","","","Passive Rechnungsabgrenzung"
"chart_skr04_3950","3950","Deferrals of intra-period flat-rate depreciation charges for management accounting analysis","l10n_de.tag_de_liabilities_bs_E","liability_current","","","Abgrenzung unterjährig pauschal gebuchter Abschreibungen für BWA"
"chart_skr04_3854","3854","Tax payments to other countries","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Steuerzahlungen an andere Länder"
"chart_skr04_3860","3860","Liabilities from VAT advance payments","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Verbindlichkeiten aus Umsatzsteuer-Vorauszahlungen"
"chart_skr04_3865","3865","VAT due in following period (sections 13 (1) no. 6, 13b (2) UStG)","l10n_de.tag_de_liabilities_bs_C_8","liability_current","","","Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6 und 13b Abs. 2 UStG)"
"chart_skr04_3900","3900","Deferred income","l10n_de.tag_de_liabilities_bs_D","liability_current","","","Passive Rechnungsabgrenzung"
"chart_skr04_3950","3950","Deferrals of intra-period flat-rate depreciation charges for management accounting analysis","l10n_de.tag_de_liabilities_bs_D","liability_current","","","Abgrenzung unterjährig pauschal gebuchter Abschreibungen für BWA"
"chart_skr04_4000","4000","Revenues","l10n_de.tag_de_pl_01","income","","","Umsatzerlöse (Zur freien Verfügung)"
"chart_skr04_4100","4100","Tax-exempt sales, section 4 no. 8 ff. UStG","l10n_de.tag_de_pl_01","income","","tax_free_skr04_ohne_vst","Steuerfreie Umsätze § 4 Nr. 8 ff. UStG"
"chart_skr04_4110","4110","Other tax-exempt sales, domestic","l10n_de.tag_de_pl_01","income","","tax_free_skr04_ohne_vst","Sonstige steuerfreie Umsätze Inland"
1 id code name tag_ids account_type reconcile tax_ids name@de
265 chart_skr04_1485 1485 Clearing account Profit determination § 4/3 EStG, affecting net income l10n_de.tag_de_asset_bs_B_II_4 asset_current Verrechnungskonto Gewinnermittlung § 4/3 EStG, erfolgswirksam
266 chart_skr04_1486 1486 Clearing account for determining profit as per section 4/3 (EStG), not recognized in income l10n_de.tag_de_asset_bs_B_II_4 asset_current Verrechnungskonto für Gewinnermittlung § 4 Abs. 3 EStG, nicht ergebniswirksam
267 chart_skr04_1490 1490 Clearing account actual taxation l10n_de.tag_de_asset_bs_B_II_4 asset_current Verrechnungskonto Ist-Versteuerung
268 chart_skr04_1495 1495 Allocation account for payments received on account of orders if posted via receivables account l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verrechnungskonto erhaltene Anzahlungen bei Buchung über Debitorenkonto
269 chart_skr04_1498 1498 Cost centre reconciliation account l10n_de.tag_de_pl_06 expense Überleitungskonto Kostenstellen
270 chart_skr04_1500 1500 Shares in affiliated companies (current assets) l10n_de.tag_de_asset_bs_B_III_1 asset_current Anteile an verbundenen Unternehmen (Umlaufvermögen)
271 chart_skr04_1504 1504 Shares in parent or in majority investor l10n_de.tag_de_asset_bs_B_III_1 asset_current Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft
356 chart_skr04_2977 2977 Accumulated losses brought forward before appropriation of net profit (with breakdown for statement of changes in capital accounts) l10n_de.tag_de_liabilities_bs_A_IV equity Verlustvortrag vor Verwendung (mit Aufteilung für Kapitalkontenentwicklung)
357 chart_skr04_2978 2978 Accumulated losses brought forward before appropriation of net profit l10n_de.tag_de_liabilities_bs_A_IV equity Verlustvortrag vor Verwendung
358 chart_skr04_2979 2979 Carried forward to new account ( balance sheet ) l10n_de.tag_de_liabilities_bs_A_IV equity Übertrag auf neue Rechnung ( Bilanz )
359 chart_skr04_2980 chart_skr04_3000 2980 3000 Miscellaneous other special reserves Provisions for pensions and similar obligations l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_1 liability_current Übrige andere Sonderposten Rückstellungen für Pensionen und ähnliche Verpflichtungen
360 chart_skr04_2981 chart_skr04_3005 2981 3005 Untaxed reserves under section 6b EStG Provisions for pensions and similar obligations to shareholders or related parties (10 % capital investment) l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_1 liability_current Steuerfreie Rücklagen nach § 6b EStG Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahe stehenden Personen (10 % Beteiligung am Kapital)
361 chart_skr04_2982 chart_skr04_3009 2982 3009 Replacement reserves Provisions for pensions and similar obligations for offsetting against long -term assets in accordance with section 246(2) HGB l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_1 liability_current Rücklage für Ersatzbeschaffung Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB
362 chart_skr04_2988 chart_skr04_3010 2988 3010 Reserve for investment grants Provisions for direct commitments l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_1 liability_current Rücklage für Zuschüsse Rückstellungen für Direktzusagen
363 chart_skr04_2989 chart_skr04_3011 2989 3011 Special item with an equity portion in accordance with Section 52 (16) of the German Income Tax Act (EStG) Provisions for subsidy obligations for pension funds and life insurances l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_1 liability_current Sonderposten mit Rücklageanteil gemäß § 52 (16) EStG Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen
364 chart_skr04_2990 chart_skr04_3015 2990 3015 Special tax-allowable reserves, accelerated tax depreciation and writedowns Provisions for obligations similar to pensions l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_1 liability_current Sonderposten mit Rücklageanteil, Sonderabschreibungen Rückstellungen für pensionsähnliche Verpflichtungen
365 chart_skr04_2993 chart_skr04_3020 2993 3020 Special item with an equity portion pursuant to Sec. 7g (2) EStG n.F. Provisions for taxes l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_2 liability_current Sonderposten mit Rücklageanteil gemäß § 7g (2) EStG n.F. Steuerrückstellungen
366 chart_skr04_2995 chart_skr04_3030 2995 3030 Adjustment item for withdrawals, s. 4g EStG Provision for trade tax l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_2 liability_current Ausgleichsposten bei Entnahmen § 4g EStG Rückstellung für Gewerbesteuer
367 chart_skr04_2997 chart_skr04_3035 2997 3035 Special tax-allowable reserves under section 7g(5) EStG Provision for trade tax, section 4(5b) EStG l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_2 liability_current Sonderposten mit Rücklageanteil nach § 7g Abs. 5 EStG Gewerbesteuerrückstellung nach § 4 Abs. 5b EStG
368 chart_skr04_2999 chart_skr04_3040 2999 3040 Extraordinary items for investment grants Provision for corporate income tax l10n_de.tag_de_liabilities_bs_B l10n_de.tag_de_liabilities_bs_B_2 liability_current Sonderposten für Investitionszulagen Körperschaftsteuerrückstellung
369 chart_skr04_3000 chart_skr04_3050 3000 3050 Provisions for pensions and similar obligations Provisions for taxes for tax deferral (BStBK) l10n_de.tag_de_liabilities_bs_C_1 l10n_de.tag_de_liabilities_bs_B_2 liability_current Rückstellungen für Pensionen und ähnliche Verpflichtungen Steuerrückstellung aus Steuerstundung (BStBK)
370 chart_skr04_3005 chart_skr04_3060 3005 3060 Provisions for pensions and similar obligations to shareholders or related parties (10 % capital investment) Allowances for deferred tax liabilities l10n_de.tag_de_liabilities_bs_C_1 l10n_de.tag_de_liabilities_bs_B_2 liability_current Rückstellungen für Pensionen und ähnliche Verpflichtungen gegenüber Gesellschaftern oder nahe stehenden Personen (10 % Beteiligung am Kapital) Rückstellung für latente Steuern
371 chart_skr04_3009 chart_skr04_3065 3009 3065 Provisions for pensions and similar obligations for offsetting against long -term assets in accordance with section 246(2) HGB Deferred tax liabilities l10n_de.tag_de_liabilities_bs_C_1 l10n_de.tag_de_liabilities_bs_E liability_current Rückstellungen für Pensionen und ähnliche Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB Passive latente Steuern
372 chart_skr04_3010 chart_skr04_3070 3010 3070 Provisions for direct commitments Other provisions l10n_de.tag_de_liabilities_bs_C_1 l10n_de.tag_de_liabilities_bs_B_3 liability_current Rückstellungen für Direktzusagen Sonstige Rückstellungen
373 chart_skr04_3011 chart_skr04_3075 3011 3075 Provisions for subsidy obligations for pension funds and life insurances Provisions for maintenance expenses deferred to the first three months of the following year l10n_de.tag_de_liabilities_bs_C_1 l10n_de.tag_de_liabilities_bs_B_3 liability_current Rückstellungen für Zuschussverpflichtungen für Pensionskassen und Lebensversicherungen Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten
374 chart_skr04_3015 chart_skr04_3076 3015 3076 Provisions for obligations similar to pensions Long-term provisions for long-term obligations comparable to post-employment benefits l10n_de.tag_de_liabilities_bs_C_1 l10n_de.tag_de_liabilities_bs_B_3 liability_current Rückstellungen für pensionsähnliche Verpflichtungen Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib
375 chart_skr04_3020 chart_skr04_3077 3020 3077 Provisions for taxes Long-term provisions for long -term obligations comparable to post-employment benefits for offsetting with long-term assets unders. 246(2) of the HGB l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_3 liability_current Steuerrückstellungen Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB
376 chart_skr04_3030 chart_skr04_3079 3030 3079 Provision for trade tax Provisions for vacation pay l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_3 liability_current Rückstellung für Gewerbesteuer Urlaubsrückstellungen
377 chart_skr04_3035 chart_skr04_3085 3035 3085 Provision for trade tax, section 4(5b) EStG Provisions for environmental remediation and waste disposal expenses l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_3 liability_current Gewerbesteuerrückstellung nach § 4 Abs. 5b EStG Rückstellungen für Abraum- und Abfallbeseitigung
378 chart_skr04_3040 chart_skr04_3090 3040 3090 Provision for corporate income tax Provisions for warranties (contra account 6790) l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_3 liability_current Körperschaftsteuerrückstellung Rückstellungen für Gewährleistungen (Gegenkonto 6790)
379 chart_skr04_3050 chart_skr04_3092 3050 3092 Provisions for taxes for tax deferral (BStBK) Provisions for expected losses from executory contracts l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_3 liability_current Steuerrückstellung aus Steuerstundung (BStBK) Rückstellungen für drohende Verluste aus schwebenden Geschäften
380 chart_skr04_3060 chart_skr04_3095 3060 3095 Allowances for deferred tax liabilities Provisions for period-end closing and audit costs l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_3 liability_current Rückstellung für latente Steuern Rückstellungen für Abschlussund Prüfungskosten
381 chart_skr04_3065 chart_skr04_3098 3065 3098 Deferred tax liabilities Provisions for internal expenses under section 249(2) HGB (old version) l10n_de.tag_de_liabilities_bs_F l10n_de.tag_de_liabilities_bs_B_3 liability_current Passive latente Steuern Aufwandsrückstellungen nach § 249 Abs. 2 HGB a. F.
382 chart_skr04_3070 chart_skr04_3099 3070 3099 Other provisions Provisions for environmental protection l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_B_3 liability_current Sonstige Rückstellungen Rückstellungen für Umweltschutz
383 chart_skr04_3075 chart_skr04_3100 3075 3100 Provisions for maintenance expenses deferred to the first three months of the following year Non-convertible bonds l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_C_1 liability_current Rückstellungen für unterlassene Aufwendungen für Instandhaltung, Nachholung in den ersten drei Monaten Anleihen, nicht konvertibel
384 chart_skr04_3076 chart_skr04_3101 3076 3101 Long-term provisions for long-term obligations comparable to post-employment benefits Non-convertible bonds - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_C_1 liability_current Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zum langfristigen Verbleib Anleihen, nicht konvertibel - Restlaufzeit bis 1 Jahr
385 chart_skr04_3077 chart_skr04_3105 3077 3105 Long-term provisions for long -term obligations comparable to post-employment benefits for offsetting with long-term assets unders. 246(2) of the HGB Non-convertible bonds - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_C_1 liability_current liability_non_current Rückstellungen für mit der Altersversorgung vergleichbare langfristige Verpflichtungen zur Saldierung mit Vermögensgegenständen zum langfristigen Verbleib nach § 246 Abs. 2 HGB Anleihen, nicht konvertibel - Restlaufzeit 1 bis 5 Jahre
386 chart_skr04_3079 chart_skr04_3110 3079 3110 Provisions for vacation pay Non-convertible bonds - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_C_1 liability_current liability_non_current Urlaubsrückstellungen Anleihen, nicht konvertibel - Restlaufzeit größer 5 Jahre
387 chart_skr04_3085 chart_skr04_3120 3085 3120 Provisions for environmental remediation and waste disposal expenses Convertible bonds l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_C_1 liability_current Rückstellungen für Abraum- und Abfallbeseitigung Anleihen, konvertibel
388 chart_skr04_3090 chart_skr04_3121 3090 3121 Provisions for warranties (contra account 6790) Convertible bonds - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_C_1 liability_current Rückstellungen für Gewährleistungen (Gegenkonto 6790) Anleihen, konvertibel - Restlaufzeit bis 1 Jahr
389 chart_skr04_3092 chart_skr04_3125 3092 3125 Provisions for expected losses from executory contracts Convertible bonds - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_C_1 liability_current liability_non_current Rückstellungen für drohende Verluste aus schwebenden Geschäften Anleihen, konvertibel - Restlaufzeit 1 bis 5 Jahre
390 chart_skr04_3095 chart_skr04_3130 3095 3130 Provisions for period-end closing and audit costs Convertible bonds - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_C_1 liability_current liability_non_current Rückstellungen für Abschlussund Prüfungskosten Anleihen, konvertibel - Restlaufzeit größer 5 Jahre
391 chart_skr04_3098 chart_skr04_3150 3098 3150 Provisions for internal expenses under section 249(2) HGB (old version) Liabilities to banks l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_C_2 liability_current Aufwandsrückstellungen nach § 249 Abs. 2 HGB a. F. Verbindlichkeiten gegenüber Kreditinstituten
392 chart_skr04_3099 chart_skr04_3151 3099 3151 Provisions for environmental protection Liabilities to banks - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_C_3 l10n_de.tag_de_liabilities_bs_C_2 liability_current Rückstellungen für Umweltschutz Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit bis 1 Jahr
393 chart_skr04_3100 chart_skr04_3160 3100 3160 Non-convertible bonds Liabilities to banks - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_2 liability_current liability_non_current Anleihen, nicht konvertibel Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit 1 bis 5 Jahre
394 chart_skr04_3101 chart_skr04_3170 3101 3170 Non-convertible bonds - remaining term up to 1 year Liabilities to banks - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_2 liability_current liability_non_current Anleihen, nicht konvertibel - Restlaufzeit bis 1 Jahr Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit größer 5 Jahre
395 chart_skr04_3105 chart_skr04_3180 3105 3180 Non-convertible bonds - remaining term between 1 and 5 years Liabilities to banks under instalment credit agreements l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_2 liability_non_current liability_current Anleihen, nicht konvertibel - Restlaufzeit 1 bis 5 Jahre Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen
396 chart_skr04_3110 chart_skr04_3181 3110 3181 Non-convertible bonds - remaining term greater than 5 years Liabilities to banks under instalment credit agreements - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_2 liability_non_current liability_current Anleihen, nicht konvertibel - Restlaufzeit größer 5 Jahre Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit bis 1 Jahr
397 chart_skr04_3120 chart_skr04_3190 3120 3190 Convertible bonds Liabilities to banks under instalment credit agreements - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_2 liability_current liability_non_current Anleihen, konvertibel Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit 1 bis 5 Jahre
398 chart_skr04_3121 chart_skr04_3200 3121 3200 Convertible bonds - remaining term up to 1 year Liabilities to banks under instalment credit agreements - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_2 liability_current liability_non_current Anleihen, konvertibel - Restlaufzeit bis 1 Jahr Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit größer 5 Jahre
399 chart_skr04_3125 chart_skr04_3250 3125 3250 Convertible bonds - remaining term between 1 and 5 years Payments received on account of orders (liabilities) l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_3 liability_non_current liability_current Anleihen, konvertibel - Restlaufzeit 1 bis 5 Jahre Erhaltene Anzahlungen auf Bestellungen (Verbindlichkeiten)
400 chart_skr04_3130 chart_skr04_3260 3130 3260 Convertible bonds - remaining term greater than 5 years Tax-paid payments received on account of orders, 7 % VAT (liabilities). l10n_de.tag_de_liabilities_bs_D_1 l10n_de.tag_de_liabilities_bs_C_3 liability_non_current liability_current Anleihen, konvertibel - Restlaufzeit größer 5 Jahre Erhaltene, versteuerte Anzahlungen 7 % USt (Verbindlichkeiten)
401 chart_skr04_3150 chart_skr04_3272 3150 3272 Liabilities to banks Tax-paid payments received on account of orders, 19 % VAT (liabilities). l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_3 liability_current Verbindlichkeiten gegenüber Kreditinstituten Erhaltene, versteuerte Anzahlungen 19 % USt (Verbindlichkeiten)
402 chart_skr04_3151 chart_skr04_3280 3151 3280 Liabilities to banks - remaining term up to 1 year Payments received on account of orders - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_3 liability_current Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit bis 1 Jahr Erhaltene Anzahlungen – Restlaufzeit bis 1 Jahr
403 chart_skr04_3160 chart_skr04_3284 3160 3284 Liabilities to banks - remaining term between 1 and 5 years Payments received on account of orders - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_3 liability_non_current Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit 1 bis 5 Jahre Erhaltene Anzahlungen - Restlaufzeit 1 bis 5 Jahre
404 chart_skr04_3170 chart_skr04_3285 3170 3285 Liabilities to banks - remaining term greater than 5 years Payments received on account of orders - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_3 liability_non_current Verbindlichkeiten gegenüber Kreditinstituten - Restlaufzeit größer 5 Jahre Erhaltene Anzahlungen – Restlaufzeit größer 5 Jahre
405 chart_skr04_3180 chart_skr04_3300 3180 3300 Liabilities to banks under instalment credit agreements Trade payables l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_4 liability_current liability_payable True Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen Verbindlichkeiten aus Lieferungen und Leistungen
406 chart_skr04_3181 chart_skr04_3301 3181 3301 Liabilities to banks under instalment credit agreements - remaining term up to 1 year Trade payables (Odoo) l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_4 liability_current liability_payable True Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit bis 1 Jahr Verbindlichkeiten aus Lieferungen und Leistungen
407 chart_skr04_3190 chart_skr04_3305 3190 3305 Liabilities to banks under instalment credit agreements - remaining term between 1 and 5 years Trade payables at general VAT rate (cash basis accounting) l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_4 liability_non_current liability_payable True Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit 1 bis 5 Jahre Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EÜR)
408 chart_skr04_3200 chart_skr04_3306 3200 3306 Liabilities to banks under instalment credit agreements - remaining term greater than 5 years Trade payables at reduced VAT rate (cash basis accounting) l10n_de.tag_de_liabilities_bs_D_2 l10n_de.tag_de_liabilities_bs_C_4 liability_non_current liability_payable True Verbindlichkeiten gegenüber Kreditinstituten aus Teilzahlungsverträgen - Restlaufzeit größer 5 Jahre Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EÜR)
409 chart_skr04_3250 chart_skr04_3307 3250 3307 Payments received on account of orders (liabilities) Trade payables, no input tax (cash basis accounting) l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_4 liability_current liability_payable True Erhaltene Anzahlungen auf Bestellungen (Verbindlichkeiten) Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (EÜR)
410 chart_skr04_3260 chart_skr04_3309 3260 3309 Tax-paid payments received on account of orders, 7 % VAT (liabilities). Contra account 3305-3307 if payables are classified by tax rates (cash basis accounting) l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_4 liability_current Erhaltene, versteuerte Anzahlungen 7 % USt (Verbindlichkeiten) Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EÜR)
411 chart_skr04_3272 chart_skr04_3310 3272 3310 Tax-paid payments received on account of orders, 19 % VAT (liabilities). Trade payables, no separate receivables/payables accounting l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_4 liability_current liability_payable True Erhaltene, versteuerte Anzahlungen 19 % USt (Verbindlichkeiten) Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent
412 chart_skr04_3280 chart_skr04_3334 3280 3334 Payments received on account of orders - remaining term up to 1 year Trade payables for investments, section 4(3) EStG l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_4 liability_current Erhaltene Anzahlungen – Restlaufzeit bis 1 Jahr Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4 Abs. 3 EStG
413 chart_skr04_3284 chart_skr04_3335 3284 3335 Payments received on account of orders - remaining term between 1 and 5 years Trade payables, no separate receivables/payables accounting - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_4 liability_non_current liability_current Erhaltene Anzahlungen - Restlaufzeit 1 bis 5 Jahre Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit bis 1 Jahr
414 chart_skr04_3285 chart_skr04_3337 3285 3337 Payments received on account of orders - remaining term greater than 5 years Trade payables, no separate receivables/payables accounting - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_3 l10n_de.tag_de_liabilities_bs_C_4 liability_non_current Erhaltene Anzahlungen – Restlaufzeit größer 5 Jahre Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit 1 bis 5 Jahre
415 chart_skr04_3300 chart_skr04_3338 3300 3338 Trade payables Trade payables, no separate receivables/payables accounting - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable liability_non_current True Verbindlichkeiten aus Lieferungen und Leistungen Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit größer 5 Jahre
416 chart_skr04_3301 chart_skr04_3340 3301 3340 Trade payables (Odoo) Trade payables to shareholders/partners l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable True Verbindlichkeiten aus Lieferungen und Leistungen Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern
417 chart_skr04_3305 chart_skr04_3341 3305 3341 Trade payables at general VAT rate (cash basis accounting) Trade payables to shareholders/partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable liability_current True Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz (EÜR) Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr
418 chart_skr04_3306 chart_skr04_3345 3306 3345 Trade payables at reduced VAT rate (cash basis accounting) Trade payables to shareholders/partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable liability_non_current True Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz (EÜR) Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
419 chart_skr04_3307 chart_skr04_3348 3307 3348 Trade payables, no input tax (cash basis accounting) Trade payables to shareholders/partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_4 liability_payable liability_non_current True Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer (EÜR) Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre
420 chart_skr04_3309 chart_skr04_3350 3309 3350 Contra account 3305-3307 if payables are classified by tax rates (cash basis accounting) Bills payable l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_5 liability_current Gegenkonto 3305-3307 bei Aufteilung der Verbindlichkeiten nach Steuersätzen (EÜR) Wechselverbindlichkeiten
421 chart_skr04_3310 chart_skr04_3351 3310 3351 Trade payables, no separate receivables/payables accounting Bills payable - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_5 liability_payable liability_current True Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent Restlaufzeit bis 1 Jahr
422 chart_skr04_3334 chart_skr04_3380 3334 3380 Trade payables for investments, section 4(3) EStG Bills payable - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_5 liability_current liability_non_current Verbindlichkeiten aus Lieferungen und Leistungen für Investitionen für § 4 Abs. 3 EStG Restlaufzeit 1 bis 5 Jahre
423 chart_skr04_3335 chart_skr04_3390 3335 3390 Trade payables, no separate receivables/payables accounting - remaining term up to 1 year Bills payable - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_5 liability_current liability_non_current Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit bis 1 Jahr Restlaufzeit größer 5 Jahre
424 chart_skr04_3337 chart_skr04_3400 3337 3400 Trade payables, no separate receivables/payables accounting - remaining term between 1 and 5 years Liabilities to affiliated companies l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_6 liability_non_current liability_current Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit 1 bis 5 Jahre Verbindlichkeiten gegenüber verbundenen Unternehmen
425 chart_skr04_3338 chart_skr04_3401 3338 3401 Trade payables, no separate receivables/payables accounting - remaining term greater than 5 years Liabilities to affiliated companies - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_6 liability_non_current liability_current Verbindlichkeiten aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit größer 5 Jahre Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr
426 chart_skr04_3340 chart_skr04_3405 3340 3405 Trade payables to shareholders/partners Liabilities to affiliated companies - remainin term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_6 liability_payable liability_non_current True Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre
427 chart_skr04_3341 chart_skr04_3410 3341 3410 Trade payables to shareholders/partners - remaining term up to 1 year Liabilities to affiliated companies - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_6 liability_current liability_non_current Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre
428 chart_skr04_3345 chart_skr04_3420 3345 3420 Trade payables to shareholders/partners - remaining term between 1 and 5 years Trade payables to affiliated companies l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_6 liability_non_current liability_payable True Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen
429 chart_skr04_3348 chart_skr04_3421 3348 3421 Trade payables to shareholders/partners - remaining term greater than 5 years Trade payables to affiliated companies - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_4 l10n_de.tag_de_liabilities_bs_C_6 liability_non_current liability_current Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Gesellschaftern - Restlaufzeit größer 5 Jahre Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr
430 chart_skr04_3350 chart_skr04_3425 3350 3425 Bills payable Trade payables to affiliated companies - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_5 l10n_de.tag_de_liabilities_bs_C_6 liability_current liability_non_current Wechselverbindlichkeiten Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre
431 chart_skr04_3351 chart_skr04_3430 3351 3430 Bills payable - remaining term up to 1 year Trade payables to affiliated companies - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_5 l10n_de.tag_de_liabilities_bs_C_6 liability_current liability_non_current Restlaufzeit bis 1 Jahr Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre
432 chart_skr04_3380 chart_skr04_3450 3380 3450 Bills payable - remaining term between 1 and 5 years Liabilities to other longterm investees and investors l10n_de.tag_de_liabilities_bs_D_5 l10n_de.tag_de_liabilities_bs_C_7 liability_non_current liability_current Restlaufzeit 1 bis 5 Jahre Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht
433 chart_skr04_3390 chart_skr04_3451 3390 3451 Bills payable - remaining term greater than 5 years Liabilities to other longterm investees and investors - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_5 l10n_de.tag_de_liabilities_bs_C_7 liability_non_current liability_current Restlaufzeit größer 5 Jahre Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr
434 chart_skr04_3400 chart_skr04_3455 3400 3455 Liabilities to affiliated companies Liabilities to other longterm investees and investors - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_7 liability_current liability_non_current Verbindlichkeiten gegenüber verbundenen Unternehmen Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre
435 chart_skr04_3401 chart_skr04_3460 3401 3460 Liabilities to affiliated companies - remaining term up to 1 year Liabilities to other longterm investees and investors - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_7 liability_current liability_non_current Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre
436 chart_skr04_3405 chart_skr04_3470 3405 3470 Liabilities to affiliated companies - remainin term between 1 and 5 years Trade payables to other long-term investees and investors l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_7 liability_non_current liability_payable True Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht
437 chart_skr04_3410 chart_skr04_3471 3410 3471 Liabilities to affiliated companies - remaining term greater than 5 years Trade payables to other long-term investees and investors - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_7 liability_non_current liability_current Verbindlichkeiten gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr
438 chart_skr04_3420 chart_skr04_3475 3420 3475 Trade payables to affiliated companies Trade payables to other long-term investees and investors - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_7 liability_payable liability_non_current True Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre
439 chart_skr04_3421 chart_skr04_3480 3421 3480 Trade payables to affiliated companies - remaining term up to 1 year Trade payables to other long-term investees and investors - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_7 liability_current liability_non_current Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit bis 1 Jahr Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre
440 chart_skr04_3425 chart_skr04_3500 3425 3500 Trade payables to affiliated companies - remaining term between 1 and 5 years Other liabilities l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit 1 bis 5 Jahre Sonstige Verbindlichkeiten
441 chart_skr04_3430 chart_skr04_3501 3430 3501 Trade payables to affiliated companies - remaining term greater than 5 years Other liabilities - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_6 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Verbindlichkeiten aus Lieferungen und Leistungen gegenüber verbundenen Unternehmen - Restlaufzeit größer 5 Jahre Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr
442 chart_skr04_3450 chart_skr04_3504 3450 3504 Liabilities to other longterm investees and investors Other liabilities - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_8 liability_current liability_non_current Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre
443 chart_skr04_3451 chart_skr04_3507 3451 3507 Liabilities to other longterm investees and investors - remaining term up to 1 year Other liabilities - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_8 liability_current liability_non_current Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre
444 chart_skr04_3455 chart_skr04_3509 3455 3509 Liabilities to other longterm investees and investors - remaining term between 1 and 5 years Other liabilities, under section 11(2) sentence 2 EStG for section 4(3) EStG l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre Sonstige Verbindlichkeiten nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG
445 chart_skr04_3460 chart_skr04_3510 3460 3510 Liabilities to other longterm investees and investors - remaining term greater than 5 years Liabilities to shareholders/partners l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre Verbindlichkeiten gegenüber Gesellschaftern
446 chart_skr04_3470 chart_skr04_3511 3470 3511 Trade payables to other long-term investees and investors Liabilities to shareholders/partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_8 liability_payable liability_current True Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr
447 chart_skr04_3471 chart_skr04_3514 3471 3514 Trade payables to other long-term investees and investors - remaining term up to 1 year Liabilities to shareholders/partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_8 liability_current liability_non_current Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
448 chart_skr04_3475 chart_skr04_3517 3475 3517 Trade payables to other long-term investees and investors - remaining term between 1 and 5 years Liabilities to shareholders/partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit 1 bis 5 Jahre
449 chart_skr04_3480 chart_skr04_3519 3480 3519 Trade payables to other long-term investees and investors - remaining term greater than 5 years Liabilities to shareholders/partners for outstanding distributions l10n_de.tag_de_liabilities_bs_D_7 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Verbindlichkeiten aus Lieferungen und Leistungen gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 5 Jahre Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen
450 chart_skr04_3500 chart_skr04_3520 3500 3520 Other liabilities Liabilities to typical silent partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Sonstige Verbindlichkeiten Verbindlichkeiten gegenüber typisch stillen Gesellschaftern
451 chart_skr04_3501 chart_skr04_3521 3501 3521 Other liabilities - remaining term up to 1 year Liabilities to typical silent partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Sonstige Verbindlichkeiten - Restlaufzeit bis 1 Jahr Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr
452 chart_skr04_3504 chart_skr04_3524 3504 3524 Other liabilities - remaining term between 1 and 5 years Liabilities to typical silent partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Sonstige Verbindlichkeiten - Restlaufzeit 1 bis 5 Jahre Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
453 chart_skr04_3507 chart_skr04_3527 3507 3527 Other liabilities - remaining term greater than 5 years Liabilities to typical silent partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Sonstige Verbindlichkeiten - Restlaufzeit größer 5 Jahre Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre
454 chart_skr04_3509 chart_skr04_3530 3509 3530 Other liabilities, under section 11(2) sentence 2 EStG for section 4(3) EStG Liabilities to atypical silent partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Sonstige Verbindlichkeiten nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern
455 chart_skr04_3510 chart_skr04_3531 3510 3531 Liabilities to shareholders/partners Liabilities to atypical silent partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten gegenüber Gesellschaftern Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr
456 chart_skr04_3511 chart_skr04_3534 3511 3534 Liabilities to shareholders/partners - remaining term up to 1 year Liabilities to atypical silent partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current liability_non_current Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit bis 1 Jahr Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
457 chart_skr04_3514 chart_skr04_3537 3514 3537 Liabilities to shareholders/partners - remaining term between 1 and 5 years Liabilities to atypical silent partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten gegenüber Gesellschaftern - Restlaufzeit 1 bis 5 Jahre Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre
458 chart_skr04_3517 chart_skr04_3540 3517 3540 Liabilities to shareholders/partners - remaining term greater than 5 years Profit-participation loans l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Partiarische Darlehen
459 chart_skr04_3519 chart_skr04_3541 3519 3541 Liabilities to shareholders/partners for outstanding distributions Profit-participation loans - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten gegenüber Gesellschaftern für offene Ausschüttungen Partiarische Darlehen - Restlaufzeit bis 1 Jahr
460 chart_skr04_3520 chart_skr04_3544 3520 3544 Liabilities to typical silent partners Profit-participation loans - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current liability_non_current Verbindlichkeiten gegenüber typisch stillen Gesellschaftern Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre
461 chart_skr04_3521 chart_skr04_3547 3521 3547 Liabilities to typical silent partners - remaining term up to 1 year Profit-participation loans - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current liability_non_current Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr Partiarische Darlehen - Restlaufzeit größer 5 Jahre
462 chart_skr04_3524 chart_skr04_3550 3524 3550 Liabilities to typical silent partners - remaining term between 1 and 5 years Security deposits received l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre Erhaltene Kautionen
463 chart_skr04_3527 chart_skr04_3551 3527 3551 Liabilities to typical silent partners - remaining term greater than 5 years Security deposits received - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Verbindlichkeiten gegenüber typisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre Erhaltene Kautionen - Restlaufzeit bis 1 Jahr
464 chart_skr04_3530 chart_skr04_3554 3530 3554 Liabilities to atypical silent partners Security deposits received - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current liability_non_current Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre
465 chart_skr04_3531 chart_skr04_3557 3531 3557 Liabilities to atypical silent partners - remaining term up to 1 year Security deposits received - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current liability_non_current Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit bis 1 Jahr Erhaltene Kautionen - Restlaufzeit größer 5 Jahre
466 chart_skr04_3534 chart_skr04_3560 3534 3560 Liabilities to atypical silent partners - remaining term between 1 and 5 years Loans l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre Darlehen
467 chart_skr04_3537 chart_skr04_3561 3537 3561 Liabilities to atypical silent partners - remaining term greater than 5 years Loans - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Verbindlichkeiten gegenüber atypisch stillen Gesellschaftern - Restlaufzeit größer 5 Jahre Darlehen - Restlaufzeit bis 1 Jahr
468 chart_skr04_3540 chart_skr04_3564 3540 3564 Profit-participation loans Loans - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current liability_non_current Partiarische Darlehen Darlehen - Restlaufzeit 1 bis 5 Jahre
469 chart_skr04_3541 chart_skr04_3567 3541 3567 Profit-participation loans - remaining term up to 1 year Loans - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Partiarische Darlehen - Restlaufzeit bis 1 Jahr Darlehen - Restlaufzeit größer 5 Jahre
470 chart_skr04_3544 chart_skr04_3600 3544 3600 Profit-participation loans - remaining term between 1 and 5 years Consignment goods accounts l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Partiarische Darlehen - Restlaufzeit 1 bis 5 Jahre Agenturwarenabrechnung
471 chart_skr04_3547 chart_skr04_3610 3547 3610 Profit-participation loans - remaining term greater than 5 years Credit card settlements l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current liability_current Partiarische Darlehen - Restlaufzeit größer 5 Jahre Kreditkartenabrechnung
472 chart_skr04_3550 chart_skr04_3611 3550 3611 Security deposits received Liabilities to project consortiums l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Erhaltene Kautionen Verbindlichkeiten gegenüber Arbeitsgemeinschaften
473 chart_skr04_3551 chart_skr04_3620 3551 3620 Security deposits received - remaining term up to 1 year Profit drawdown account of silent partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Erhaltene Kautionen - Restlaufzeit bis 1 Jahr Gewinnverfügungskonto stille Gesellschafter
chart_skr04_3554 3554 Security deposits received - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 liability_non_current Erhaltene Kautionen - Restlaufzeit 1 bis 5 Jahre
chart_skr04_3557 3557 Security deposits received - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 liability_non_current Erhaltene Kautionen - Restlaufzeit größer 5 Jahre
chart_skr04_3560 3560 Loans l10n_de.tag_de_liabilities_bs_D_8 liability_current Darlehen
chart_skr04_3561 3561 Loans - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 liability_current Darlehen - Restlaufzeit bis 1 Jahr
chart_skr04_3564 3564 Loans - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 liability_non_current Darlehen - Restlaufzeit 1 bis 5 Jahre
chart_skr04_3567 3567 Loans - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 liability_current Darlehen - Restlaufzeit größer 5 Jahre
chart_skr04_3600 3600 Consignment goods accounts l10n_de.tag_de_liabilities_bs_D_8 liability_current Agenturwarenabrechnung
chart_skr04_3610 3610 Credit card settlements l10n_de.tag_de_liabilities_bs_D_8 liability_current Kreditkartenabrechnung
chart_skr04_3611 3611 Liabilities to project consortiums l10n_de.tag_de_liabilities_bs_D_8 liability_current Verbindlichkeiten gegenüber Arbeitsgemeinschaften
chart_skr04_3620 3620 Profit drawdown account of silent partners l10n_de.tag_de_liabilities_bs_D_8 liability_current Gewinnverfügungskonto stille Gesellschafter
474 chart_skr04_3630 3630 Other allocation accounts (interim accounts) l10n_de.tag_de_asset_bs_B_II_4 asset_current Sonstige Verrechnungskonten (Interimskonto)
475 chart_skr04_3635 3635 Other liabilities refunds by co-operatives l10n_de.tag_de_asset_bs_B_II_4 asset_current Sonstige Verbindlichkeiten aus genossenschaftlicher Rückvergütung
476 chart_skr04_3640 3640 Liabilities to GmbH shareholders l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten gegenüber GmbH-Gesellschaftern
477 chart_skr04_3641 3641 Liabilities to GmbH shareholders - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit bis 1 Jahr
478 chart_skr04_3642 3642 Liabilities to GmbH shareholders - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
479 chart_skr04_3643 3643 Liabilities to GmbH shareholders - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten gegenüber GmbH-Gesellschaftern - Restlaufzeit größer 5 Jahre
480 chart_skr04_3645 3645 Liabilities to general partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern
481 chart_skr04_3646 3646 Liabilities to general partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit bis 1 Jahr
482 chart_skr04_3647 3647 Liabilities to general partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
483 chart_skr04_3648 3648 Liabilities to general partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern - Restlaufzeit größer 5 Jahre
484 chart_skr04_3650 3650 Liabilities to limited partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten gegenüber Kommanditisten
485 chart_skr04_3651 3651 Liabilities to limited partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit bis 1 Jahr
486 chart_skr04_3652 3652 Liabilities to limited partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit 1 bis 5 Jahre
487 chart_skr04_3653 3653 Liabilities to limited partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten gegenüber Kommanditisten - Restlaufzeit größer 5 Jahre
488 chart_skr04_3655 3655 Liabilities to silent partners l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten gegenüber stillen Gesellschaftern
489 chart_skr04_3656 3656 Liabilities to silent partners - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit bis 1 Jahr
490 chart_skr04_3657 3657 Liabilities to silent partners - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit 1 bis 5 Jahre
491 chart_skr04_3658 3658 Liabilities to silent partners - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten gegenüber stillen Gesellschaftern - Restlaufzeit größer 5 Jahre
492 chart_skr04_3695 3695 Allocation account for prepayments if posted via payables account l10n_de.tag_de_asset_bs_B_II_4 liability_current Verrechnungskonto geleistete Anzahlungen bei Buchung über Kreditorenkonto
493 chart_skr04_3700 3700 Liabilities from taxes and levies l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten aus Steuern und Abgaben
494 chart_skr04_3701 3701 Liabilities from taxes and levies - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten aus Steuern und Abgaben – Restlaufzeit bis 1 Jahr
495 chart_skr04_3710 3710 Liabilities from taxes and levies - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten aus Steuern und Abgaben – Restlaufzeit 1 bis 5 Jahre
496 chart_skr04_3715 3715 Liabilities from taxes and levies - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten aus Steuern und Abgaben – Restlaufzeit größer 5 Jahre
497 chart_skr04_3720 3720 Payroll liabilities l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten aus Lohn und Gehalt
498 chart_skr04_3725 3725 Liabilities for amounts withheld from employees l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten für Einbehaltungen von Arbeitnehmern
499 chart_skr04_3726 3726 Payables to tax authorities for construction withholding tax to be remitted l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten an das Finanzamt aus abzuführendem Bauabzugsbetrag
500 chart_skr04_3730 3730 Wage and church tax payables l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten aus Lohn- und Kirchensteuer
501 chart_skr04_3740 3740 Social security liabilities l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten im Rahmen der sozialen Sicherheit
502 chart_skr04_3741 3741 Social security liabilities - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current erbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit bis 1 Jahr
503 chart_skr04_3750 3750 Social security liabilities - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit 1 bis 5 Jahre
504 chart_skr04_3755 3755 Social security liabilities - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten im Rahmen der sozialen Sicherheit - Restlaufzeit größer 5 Jahre
505 chart_skr04_3759 3759 Expected contributions owed to social security funds l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern
506 chart_skr04_3760 3760 Liabilities from taxes withheld (investment income tax and solidarity surcharge, church tax on investment income tax) for open distribution l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten aus Einbehaltungen (KapESt und SolZ, KiSt auf KapESt) für offene Ausschüttungen
507 chart_skr04_3761 3761 Excise duties payable l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten für Verbrauchsteuern
508 chart_skr04_3770 3770 Liabilities from capitalforming payment arrangements l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten aus Vermögensbildung
509 chart_skr04_3771 3771 Liabilities from capitalforming payment arrangements - remaining term up to 1 year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten aus Vermögensbildung - Restlaufzeit bis 1 Jahr
510 chart_skr04_3780 3780 Liabilities from capitalforming payment arrangements - remaining term between 1 and 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten aus Vermögensbildung - Restlaufzeit 1 bis 5 Jahre
511 chart_skr04_3785 3785 Liabilities from capitalforming payment arrangements - remaining term greater than 5 years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Verbindlichkeiten aus Vermögensbildung - Restlaufzeit größer 5 Jahre
512 chart_skr04_3786 3786 Issued gift tokens l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Ausgegebene Geschenkgutscheine
513 chart_skr04_3790 3790 Payroll allocation l10n_de.tag_de_asset_bs_B_II_4 asset_current Lohn- und Gehaltsverrechnungskonto
514 chart_skr04_3796 3796 Social security liabilities (section 4(3) EStG) l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten im Rahmen der sozialen Sicherheit für § 4 Abs. 3 EStG
515 chart_skr04_3798 3798 VAT on electronic services taxable in another EU country l10n_de.tag_de_asset_bs_B_II_4 liability_current Umsatzsteuer aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen
516 chart_skr04_3799 3799 Tax payments l10n_de.tag_de_asset_bs_B_II_4 liability_current Steuerzahlungen aus im anderen EU-Land steuerpflichtigen Dienstleistungen
517 chart_skr04_3800 3800 VAT l10n_de.tag_de_asset_bs_B_II_4 liability_current Umsatzsteuer
522 chart_skr04_3807 3807 VAT on intra-European Union supplies of goods and services subject to domestic taxation l10n_de.tag_de_asset_bs_B_II_4 liability_current Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen
523 chart_skr04_3808 3808 VAT on intra-European Union supplies of goods and services subject to domestic taxation, 19 % l10n_de.tag_de_asset_bs_B_II_4 liability_current Umsatzsteuer aus im Inland steuerpflichtigen EU-Lieferungen 19 %
524 chart_skr04_3809 3809 VAT on intra-European Union acquisitions, no input tax deduction l10n_de.tag_de_asset_bs_B_II_4 liability_current Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug
525 chart_skr04_3810 3810 VAT not due l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_2 liability_current Umsatzsteuer nicht fällig
526 chart_skr04_3811 3811 VAT not due, 7 % l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_2 liability_current Umsatzsteuer nicht fällig 7 %
527 chart_skr04_3812 3812 VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_2 liability_current Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen
528 chart_skr04_3814 3814 VAT not due on intraEuropean Union supplies of goods and services subject to domestic taxation, 19 % l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_2 liability_current Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EU-Lieferungen 19 %
529 chart_skr04_3816 3816 VAT not due, 19 % l10n_de.tag_de_liabilities_bs_C_2 l10n_de.tag_de_liabilities_bs_B_2 liability_current Umsatzsteuer nicht fällig 19 %
530 chart_skr04_3817 3817 VAT on supplies of goods and services taxable in another EU country l10n_de.tag_de_asset_bs_B_II_4 liability_current Umsatzsteuer aus im anderen EU-Land steuerpflichtigen Lieferungen
531 chart_skr04_3818 3818 VAT on supplies of other goods and services/cost-plus contracts taxable in another EU country l10n_de.tag_de_asset_bs_B_II_4 liability_current Umsatzsteuer aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen/Werklieferungen
532 chart_skr04_3819 3819 VAT from acquisition as last purchaser in a triangular transaction l10n_de.tag_de_asset_bs_B_II_4 liability_current Umsatzsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts
536 chart_skr04_3834 3834 VAT on intra-European Union acquisition of new vehicles from suppliers without VAT identification number l10n_de.tag_de_asset_bs_B_II_4 liability_current Umsatzsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer
537 chart_skr04_3835 3835 VAT under section 13b UStG l10n_de.tag_de_asset_bs_B_II_4 liability_current Umsatzsteuer nach § 13b UStG
538 chart_skr04_3837 3837 VAT under section 13b UStG, 19 % l10n_de.tag_de_asset_bs_B_II_4 liability_current Umsatzsteuer nach § 13b UStG 19 %
539 chart_skr04_3840 3840 VAT, current year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Umsatzsteuer laufendes Jahr
540 chart_skr04_3841 3841 VAT, previous year l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Umsatzsteuer Vorjahr
541 chart_skr04_3845 3845 VAT, earlier years l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_non_current Umsatzsteuer frühere Jahre
542 chart_skr04_3850 3850 Acquisition tax deferred until l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current True Einfuhrumsatzsteuer aufgeschoben bis ...
543 chart_skr04_3851 3851 Incorrect or invalid invoiced taxes, VAT return line 69 l10n_de.tag_de_asset_bs_B_II_4 liability_current In Rechnung unrichtig oder unberechtigt ausgewiesene Steuerbeträge, UStVA Kz. 69
544 chart_skr04_3854 3854 Tax payments to other countries l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Steuerzahlungen an andere Länder
545 chart_skr04_3860 3860 Liabilities from VAT advance payments l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Verbindlichkeiten aus Umsatzsteuer-Vorauszahlungen
546 chart_skr04_3865 3865 VAT due in following period (sections 13 (1) no. 6, 13b (2) UStG) l10n_de.tag_de_liabilities_bs_D_8 l10n_de.tag_de_liabilities_bs_C_8 liability_current Umsatzsteuer in Folgeperiode fällig (§§ 13 Abs. 1 Nr. 6 und 13b Abs. 2 UStG)
547 chart_skr04_3900 3900 Deferred income l10n_de.tag_de_liabilities_bs_E l10n_de.tag_de_liabilities_bs_D liability_current Passive Rechnungsabgrenzung
548 chart_skr04_3950 3950 Deferrals of intra-period flat-rate depreciation charges for management accounting analysis l10n_de.tag_de_liabilities_bs_E l10n_de.tag_de_liabilities_bs_D liability_current Abgrenzung unterjährig pauschal gebuchter Abschreibungen für BWA
549 chart_skr04_4000 4000 Revenues l10n_de.tag_de_pl_01 income Umsatzerlöse (Zur freien Verfügung)
550 chart_skr04_4100 4100 Tax-exempt sales, section 4 no. 8 ff. UStG l10n_de.tag_de_pl_01 income tax_free_skr04_ohne_vst Steuerfreie Umsätze § 4 Nr. 8 ff. UStG
551 chart_skr04_4110 4110 Other tax-exempt sales, domestic l10n_de.tag_de_pl_01 income tax_free_skr04_ohne_vst Sonstige steuerfreie Umsätze Inland
addons/l10n_de/i18n/de.po
+43 -43
View File
@@ -457,70 +457,70 @@ msgstr "Bilanz-Passiva: A V-Jahresüberschuß/Jahresfehlbetrag"
msgid "Balance sheet passive: B Special items with an equity portion"
msgstr "Bilanz-Passiva: B Sonderposten mit Rücklageanteil"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_B_1
msgid "Balance sheet passive: B 1-Provisions for pensions and similar obligations"
msgstr "Bilanz-Passiva: B 1-Rückstellungen für Pensionen und ähnliche Verpflichtungen"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_B_2
msgid "Balance sheet passive: B 2 tax provisions"
msgstr "Bilanz-Passiva: B 2-Steuerrückstellungen"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_B_3
msgid "Balance sheet passive: B 3-Other provisions"
msgstr "Bilanz-Passiva: B 3-Sonstige Rückstellungen"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_1
msgid "Balance sheet passive: C 1-Provisions for pensions and similar obligations"
msgstr "Bilanz-Passiva: C 1-Rückstellungen für Pensionen und ähnliche Verpflichtungen"
msgid "Balance sheet passive: C 1 bonds, of which convertible"
msgstr "Bilanz-Passiva: C 1-Anleihen, davon konvertibeln"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_2
msgid "Balance sheet passive: C 2 tax provisions"
msgstr "Bilanz-Passiva: C 2-Steuerrückstellungen"
msgid "Balance sheet passive: C 2-Payables to credit institutions"
msgstr "Bilanz-Passiva: C 2-Verbindlichkeiten gegenüber Kreditinstituten"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_3
msgid "Balance sheet passive: C 3-Other provisions"
msgstr "Bilanz-Passiva: C 3-Sonstige Rückstellungen"
msgid "Balance sheet passive: C 3-Payments received on account of orders"
msgstr "Bilanz-Passiva: C 3-Erhaltene Anzahlungen auf Bestellungen"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_1
msgid "Balance sheet passive: D 1 bonds, of which convertible"
msgstr "Bilanz-Passiva: D 1-Anleihen, davon konvertibeln"
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_4
msgid "Balance sheet passive: C 4-trade payables"
msgstr "Bilanz-Passiva: C 4-Verbindlichkeiten aus Lieferungen und Leistungen"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_2
msgid "Balance sheet passive: D 2-Payables to credit institutions"
msgstr "Bilanz-Passiva: D 2-Verbindlichkeiten gegenüber Kreditinstituten"
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_5
msgid "Balance sheet passive: C 5-passive from the acceptance of bills of exchange drawn and the issue of own bills of exchange"
msgstr "Bilanz-Passiva: C 5-Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_3
msgid "Balance sheet passive: D 3-Payments received on account of orders"
msgstr "Bilanz-Passiva: D 3-Erhaltene Anzahlungen auf Bestellungen"
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_6
msgid "Balance sheet passive: C 6-Payables to affiliated companies"
msgstr "Bilanz-Passiva: C 6-Verbindlichkeiten gegenüber verbundenen Unternehmen"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_4
msgid "Balance sheet passive: D 4-trade payables"
msgstr "Bilanz-Passiva: D 4-Verbindlichkeiten aus Lieferungen und Leistungen"
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_7
msgid "Balance sheet passive: C 7 passive to companies in which participations are held"
msgstr "Bilanz-Passiva: C 7-Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_5
msgid "Balance sheet passive: D 5-passive from the acceptance of bills of exchange drawn and the issue of own bills of exchange"
msgstr "Bilanz-Passiva: D 5-Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_6
msgid "Balance sheet passive: D 6-Payables to affiliated companies"
msgstr "Bilanz-Passiva: D 6-Verbindlichkeiten gegenüber verbundenen Unternehmen"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_7
msgid "Balance sheet passive: D 7 passive to companies in which participations are held"
msgstr "Bilanz-Passiva: D 7-Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_8
msgid "Balance sheet passive: D 8-Other passive, of which from taxes, of which in the context of social security"
msgstr "Bilanz-Passiva: D 8-Sonstige Verbindlichkeiten, davon aus Steuern, davon im Rahmen der sozialen Sicherheit"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_F
msgid "Balance sheet passive: F-Deferred tax passive"
msgstr "Bilanz-Passiva: F-Passive latente Steuern"
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_8
msgid "Balance sheet passive: C 8-Other passive, of which from taxes, of which in the context of social security"
msgstr "Bilanz-Passiva: C 8-Sonstige Verbindlichkeiten, davon aus Steuern, davon im Rahmen der sozialen Sicherheit"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_E
msgid "Balance sheet passive: e-accruals and deferrals"
msgstr "Bilanz-Passiva: E-Rechnungsabgrenzungsposten"
msgid "Balance sheet passive: E-Deferred tax passive"
msgstr "Bilanz-Passiva: E-Passive latente Steuern"
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D
msgid "Balance sheet passive: D-accruals and deferrals"
msgstr "Bilanz-Passiva: D-Rechnungsabgrenzungsposten"
#. module: l10n_de
#: model:ir.model.fields,help:l10n_de.field_res_company__l10n_de_widnr
addons/l10n_de/i18n/l10n_de.pot
+33 -33
View File
@@ -503,75 +503,75 @@ msgid "Balance sheet passive: B Special items with an equity portion"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_1
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_B_1
msgid ""
"Balance sheet passive: C 1-Provisions for pensions and similar obligations"
"Balance sheet passive: B 1-Provisions for pensions and similar obligations"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_B_2
msgid "Balance sheet passive: B 2 tax provisions"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_B_3
msgid "Balance sheet passive: B 3-Other provisions"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_1
msgid "Balance sheet passive: C 1 bonds, of which convertible"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_2
msgid "Balance sheet passive: C 2 tax provisions"
msgid "Balance sheet passive: C 2-Payables to credit institutions"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_3
msgid "Balance sheet passive: C 3-Other provisions"
msgid "Balance sheet passive: C 3-Payments received on account of orders"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_1
msgid "Balance sheet passive: D 1 bonds, of which convertible"
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_4
msgid "Balance sheet passive: C 4-trade payables"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_2
msgid "Balance sheet passive: D 2-Payables to credit institutions"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_3
msgid "Balance sheet passive: D 3-Payments received on account of orders"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_4
msgid "Balance sheet passive: D 4-trade payables"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_5
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_5
msgid ""
"Balance sheet passive: D 5-passive from the acceptance of bills of exchange "
"Balance sheet passive: C 5-passive from the acceptance of bills of exchange "
"drawn and the issue of own bills of exchange"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_6
msgid "Balance sheet passive: D 6-Payables to affiliated companies"
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_6
msgid "Balance sheet passive: C 6-Payables to affiliated companies"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_7
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_7
msgid ""
"Balance sheet passive: D 7 passive to companies in which participations are "
"Balance sheet passive: C 7 passive to companies in which participations are "
"held"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D_8
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_C_8
msgid ""
"Balance sheet passive: D 8-Other passive, of which from taxes, of which in "
"Balance sheet passive: C 8-Other passive, of which from taxes, of which in "
"the context of social security"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_F
msgid "Balance sheet passive: F-Deferred tax passive"
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_E
msgid "Balance sheet passive: E-Deferred tax passive"
msgstr ""
#. module: l10n_de
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_E
msgid "Balance sheet passive: e-accruals and deferrals"
#: model:account.account.tag,name:l10n_de.tag_de_liabilities_bs_D
msgid "Balance sheet passive: D-accruals and deferrals"
msgstr ""
#. module: l10n_de
addons/l10n_de/migrations/2.0/pre-migrate.py
+36
View File
@@ -0,0 +1,36 @@
# -*- coding: utf-8 -*-
def rename_tag(cr, old_tag, new_tag):
cr.execute(
"""UPDATE ir_model_data
SET name=%s
WHERE module='l10n_de' AND name=%s
""",
(new_tag, old_tag),
)
def migrate(cr, version):
# By deleting tag B from ir_model_data we ensure that the ORM won't try to remove this record.
# This is done because the tag might be already used as a FK somewhere else.
cr.execute(
"""DELETE FROM ir_model_data
WHERE module='l10n_de'
AND name='tag_de_liabilities_bs_B'
"""
)
rename_tag(cr, "tag_de_liabilities_bs_C_1", "tag_de_liabilities_bs_B_1")
rename_tag(cr, "tag_de_liabilities_bs_C_2", "tag_de_liabilities_bs_B_2")
rename_tag(cr, "tag_de_liabilities_bs_C_3", "tag_de_liabilities_bs_B_3")
rename_tag(cr, "tag_de_liabilities_bs_D_1", "tag_de_liabilities_bs_C_1")
rename_tag(cr, "tag_de_liabilities_bs_D_2", "tag_de_liabilities_bs_C_2")
rename_tag(cr, "tag_de_liabilities_bs_D_3", "tag_de_liabilities_bs_C_3")
rename_tag(cr, "tag_de_liabilities_bs_D_4", "tag_de_liabilities_bs_C_4")
rename_tag(cr, "tag_de_liabilities_bs_D_5", "tag_de_liabilities_bs_C_5")
rename_tag(cr, "tag_de_liabilities_bs_D_6", "tag_de_liabilities_bs_C_6")
rename_tag(cr, "tag_de_liabilities_bs_D_7", "tag_de_liabilities_bs_C_7")
rename_tag(cr, "tag_de_liabilities_bs_D_8", "tag_de_liabilities_bs_C_8")
rename_tag(cr, "tag_de_liabilities_bs_E", "tag_de_liabilities_bs_D")
rename_tag(cr, "tag_de_liabilities_bs_F", "tag_de_liabilities_bs_E")