Odoo18-Base/addons/l10n_de/data/template/account.account-de_skr04.csv

"id","code","name","tag_ids","account_type","reconcile","tax_ids","name@de"
"chart_skr04_50","0050","Unpaid uncalled contributions to general partner capital, gp","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","","","Ausstehende Einlagen auf das Komplementär-Kapital, nicht eingefordert"
"chart_skr04_60","0060","Unpaid called contributions to general partner capital, gp","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","","","Ausstehende Einlagen auf das Komplementär-Kapital, eingefordert"
"chart_skr04_70","0070","Unpaid uncalled contributions to limited partner capital, lp","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","","","Ausstehende Einlagen auf das Kommandit-Kapital, nicht eingefordert"
"chart_skr04_80","0080","Unpaid called contributions to limited partner capital, lp","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","","","Ausstehende Einlagen auf das Kommandit-Kapital, eingefordert"
"chart_skr04_90","0090","Unpaid and due shares in co-operatives","l10n_de.tag_de_asset_bs_B_II_4","asset_non_current","","","Rückständige fällige Einzahlungen auf Geschäftsanteile"
"chart_skr04_100","0100","Purchased concessions, industrial and similar rights and assets, and licences in such rights and assets","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","","","Entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten"
"chart_skr04_110","0110","Concessions","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","","","Konzessionen"
"chart_skr04_120","0120","Industrial rights","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","","","Gewerbliche Schutzrechte"
"chart_skr04_130","0130","Other rights and assets","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","","","Ähnliche Rechte und Werte"
"chart_skr04_135","0135","Computer software","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","","","EDV-Software"
"chart_skr04_140","0140","Licences in industrial and similar rights and assets","l10n_de.tag_de_asset_bs_A_I_2","asset_non_current","","","Lizenzen an gewerblichen Schutzrechten und ähnlichen Rechten und Werten"
"chart_skr04_143","0143","Internally generated intangible fixed assets","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","","","Selbst geschaffene immaterielle Vermögensgegenstände"
"chart_skr04_144","0144","Computer software","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","","","EDV-Software"
"chart_skr04_145","0145","Licences and franchise agreements","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","","","Lizenzen und Franchiseverträge"
"chart_skr04_146","0146","Concessions and industrial rights","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","","","Konzessionen und gewerbliche Schutzrechte"
"chart_skr04_147","0147","Recipes and formulas, processes, prototypes","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","","","Rezepte, Verfahren, Prototypen"
"chart_skr04_148","0148","Intangible fixed assets under development","l10n_de.tag_de_asset_bs_A_I_1","asset_non_current","","","Immaterielle Vermögensgegenstände in Entwicklung"
"chart_skr04_150","0150","Goodwill","l10n_de.tag_de_asset_bs_A_I_3","asset_non_current","","","0 Geschäfts- oder Firmenwert"
"chart_skr04_170","0170","Prepayments for intangible fixed assets","l10n_de.tag_de_asset_bs_A_I_4","asset_non_current","","","Geleistete Anzahlungen auf immaterielle Vermögensgegenstände"
"chart_skr04_179","0179","Prepayments for goodwill","l10n_de.tag_de_asset_bs_A_I_4","asset_non_current","","","Anzahlungen auf Geschäfts- oder Firmenwert"
"chart_skr04_200","0200","Land, land rights andbuildings, including buildings on third-party land","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken"
"chart_skr04_210","0210","Land rights without buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Grundstücksgleiche Rechte ohne Bauten"
"chart_skr04_215","0215","Undeveloped land","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Unbebaute Grundstücke"
"chart_skr04_220","0220","Land rights (heritable building rights, longterm occupancy rights)","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Grundstücksgleiche Rechte (Erbbaurecht, Dauerwohnrecht, unbebaute Grundstücke)"
"chart_skr04_225","0225","Impaired land","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Grundstücke mit Substanzverzehr"
"chart_skr04_230","0230","Buildings on own land and land rights","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Bauten auf eigenen Grundstücken und grundstücksgleichen Rechten"
"chart_skr04_235","0235","Property values of own developed land","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Grundstückswerte eigener bebauter Grundstücke"
"chart_skr04_240","0240","Commercial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Geschäftsbauten"
"chart_skr04_250","0250","Industrial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Fabrikbauten"
"chart_skr04_260","0260","Other buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Andere Bauten"
"chart_skr04_270","0270","Garages","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Garagen"
"chart_skr04_280","0280","Outdoor facilities","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Außenanlagen"
"chart_skr04_285","0285","Paved courtyards and other paved surfaces","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Hof- und Wegebefestigungen"
"chart_skr04_290","0290","Fixtures in commercial and industrial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Einrichtungen für Geschäfts-, Fabrik-, Wohn- und andere Bauten"
"chart_skr04_300","0300","Residential buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Wohnbauten"
"chart_skr04_305","0305","Garages","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Garagen"
"chart_skr04_310","0310","Outdoor facilities","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Außenanlagen"
"chart_skr04_315","0315","Paved courtyards and other paved surfaces","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Hof- und Wegebefestigungen"
"chart_skr04_320","0320","Fixtures in residential buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Einrichtungen für Wohnbauten"
"chart_skr04_329","0329","Share of building attributable to home office","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Gebäudeteil des häuslichen Arbeitszimmers"
"chart_skr04_330","0330","Buildings on third-party land","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Bauten auf fremden Grundstücken"
"chart_skr04_340","0340","Commercial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Geschäftsbauten"
"chart_skr04_350","0350","Industrial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Fabrikbauten"
"chart_skr04_360","0360","Residential buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Wohnbauten"
"chart_skr04_370","0370","Other buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Andere Bauten"
"chart_skr04_380","0380","Garages","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Garagen"
"chart_skr04_390","0390","Outdoor facilities","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Außenanlagen"
"chart_skr04_395","0395","Paved courtyards and other paved surfaces","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Hof- und Wegebefestigungen"
"chart_skr04_398","0398","Fixtures in commercial and industrial buildings","l10n_de.tag_de_asset_bs_A_II_1","asset_fixed","","","Einrichtungen für Geschäfts-, Fabrik-, Wohn- und andere Bauten"
"chart_skr04_400","0400","Technical equipment and machinery","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","","","Technische Anlagen und Maschinen"
"chart_skr04_420","0420","Technical equipment","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","","","Technische Anlagen"
"chart_skr04_440","0440","Machinery","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","","","Maschinen"
"chart_skr04_450","0450","Transportation and similar systems","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","","","Transportanlagen und Ähnliches"
"chart_skr04_460","0460","Machine tools","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","","","Maschinengebundene Werkzeuge"
"chart_skr04_470","0470","Operating facilities","l10n_de.tag_de_asset_bs_A_II_2","asset_fixed","","","Betriebsvorrichtungen"
"chart_skr04_500","0500","Other equipment, operating and office equipment","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Andere Anlagen, Betriebs- und Geschäftsausstattung"
"chart_skr04_510","0510","Other equipment","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Andere Anlagen"
"chart_skr04_520","0520","Passenger cars","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Pkw"
"chart_skr04_540","0540","Heavy goods vehicles","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Lkw"
"chart_skr04_560","0560","Other transportation resources","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Sonstige Transportmittel"
"chart_skr04_620","0620","Tools","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Werkzeuge"
"chart_skr04_630","0630","Operating equipment","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Betriebsausstattung"
"chart_skr04_635","0635","Office equipment","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Geschäftsausstattung"
"chart_skr04_640","0640","Shop fittings","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Ladeneinrichtung"
"chart_skr04_650","0650","Office fittings","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Büroeinrichtung"
"chart_skr04_660","0660","Scaffolding and formwork materials","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Gerüst- und Schalungsmaterial"
"chart_skr04_670","0670","Low-value assets","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Geringwertige Wirtschaftsgüter"
"chart_skr04_675","0675","Assets (collective item)","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Wirtschaftsgüter (Sammelposten)"
"chart_skr04_680","0680","Leasehold improvements","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Einbauten in fremde Grundstücke"
"chart_skr04_690","0690","Other operating and office equipment","l10n_de.tag_de_asset_bs_A_II_3","asset_fixed","","","Sonstige Betriebs- und Geschäftsausstattung"
"chart_skr04_700","0700","Prepayments and assets under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Geleistete Anzahlungen und Anlagen im Bau"
"chart_skr04_705","0705","Advance payments on land","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Anzahlungen auf Grund und Boden"
"chart_skr04_710","0710","Commercial, industrial and other buildings under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Geschäfts-, Fabrik- und andere Bauten im Bau auf eigenen Grundstücken"
"chart_skr04_720","0720","Advance payments on commercial, industrial and other buildings on own properties","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Anzahlungen auf Geschäfts-, Fabrik- und andere Bauten auf eigenen Grundstücken"
"chart_skr04_725","0725","Residential buildings under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Wohnbauten im Bau auf fremden Grundstücken"
"chart_skr04_735","0735","Advance payments on residential buildings on own properties","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Anzahlungen auf Wohnbauten auf eigenen Grundstücken"
"chart_skr04_740","0740","Commercial, industrial and other buildings under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Geschäfts-, Fabrik- und andere Bauten im Bau auf eigenen Grundstücken"
"chart_skr04_755","0755","Residential buildings under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Wohnbauten im Bau auf fremden Grundstücken"
"chart_skr04_765","0765","Prepayments on residential buildings on third-party land","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Anzahlungen auf Wohnbauten auf fremden Grundstücken"
"chart_skr04_770","0770","Technical equipment and machinery under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Technische Anlagen und Maschinen im Bau"
"chart_skr04_780","0780","Prepayments on technical equipment and machinery","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Anzahlungen auf technische Anlagen und Maschinen"
"chart_skr04_785","0785","Other equipment, operating and office equipment under construction","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Andere Anlagen, Betriebs- und Geschäftsausstattung im Bau"
"chart_skr04_795","0795","Prepayments on other equipment, operating and office equipment","l10n_de.tag_de_asset_bs_A_II_4","asset_fixed","","","Anzahlungen auf andere Anlagen, Betriebs- und Geschäftsausstattung"
"chart_skr04_800","0800","Shares in affiliated companies (fixed assets)","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","","","Anteile an verbundenen Unternehmen (Anlagevermögen)"
"chart_skr04_803","0803","Shares in affiliated companies, partnerships","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","","","Anteile an verbundenen Unternehmen, Personengesellschaften"
"chart_skr04_804","0804","Shares in affiliated companies, corporations","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","","","Anteile an verbundenen Unternehmen, Kapitalgesellschaften"
"chart_skr04_805","0805","Shares in affiliated majority investor, partnership","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","","","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Personengesellschaften"
"chart_skr04_808","0808","Shares in parent or majority investor, corporations","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","","","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft, Kapitalgesellschaften"
"chart_skr04_809","0809","Shares in parent or in majority investor","l10n_de.tag_de_asset_bs_A_III_1","asset_non_current","","","Anteile an herrschender oder mehrheitlich beteiligter Gesellschaft"
"chart_skr04_810","0810","Loans to affiliated companies","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","","","Ausleihungen an verbundene Unternehmen"
"chart_skr04_813","0813","Loans to affiliated companies, partnerships","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","","","Ausleihungen an verbundene Unternehmen, Personengesellschaften"
"chart_skr04_814","0814","Loans to affiliated companies, corporations","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","","","Ausleihungen an verbundene Unternehmen, Kapitalgesellschaften"
"chart_skr04_815","0815","Loans to affiliated companies, sole proprietorships","l10n_de.tag_de_asset_bs_A_III_2","asset_non_current","","","Ausleihungen an verbundene Unternehmen, Einzelunternehmen"
"chart_skr04_820","0820","Other long-term equity investments","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","","","Beteiligungen"
"chart_skr04_829","0829","Investment by a GmbH & Co. KG in a general partner GmbH","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","","","Beteiligung einer GmbH & Co. KG an einer Komplementär-GmbH"
"chart_skr04_830","0830","Typical silent partnerships","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","","","Typisch stille Beteiligungen"
"chart_skr04_840","0840","Atypical silent partnerships","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","","","Atypisch stille Beteiligungen"
"chart_skr04_850","0850","Investments in corporations","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","","","Beteiligungen an Kapitalgesellschaften"
"chart_skr04_860","0860","Investments in partnerships","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","","","Beteiligungen an Personengesellschaften"
"chart_skr04_880","0880","Loans to other longterm investees and investors","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","","","Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"chart_skr04_883","0883","Loans to other longterm investees or investors, partnerships","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","","","Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Personengesellschaften"
"chart_skr04_885","0885","Loans to other longterm investees or investors, corporations","l10n_de.tag_de_asset_bs_A_III_4","asset_non_current","","","Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht, Kapitalgesellschaften"
"chart_skr04_900","0900","Long-term securities","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","","","Wertpapiere des Anlagevermögens"
"chart_skr04_910","0910","Securities with profit participation rights that are subject to the partial income system","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","","","Wertpapiere mit Gewinnbeteiligungsansprüchen, die dem Teileinkünfteverfahren unterliegen"
"chart_skr04_920","0920","Fixed-income securities","l10n_de.tag_de_asset_bs_A_III_5","asset_non_current","","","Festverzinsliche Wertpapiere"
"chart_skr04_930","0930","Other miscellaneous loans","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","","","Übrige sonstige Ausleihungen"
"chart_skr04_940","0940","Loans","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","","","Darlehen"
"chart_skr04_960","0960","Loans to shareholders/partners","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","","","Ausleihungen an Gesellschafter"
"chart_skr04_961","0961","Loans to GmbH shareholders","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","","","Ausleihungen an GmbH-Gesellschafter"
"chart_skr04_962","0962","Loans to general partners","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","","","Ausleihungen an persönlich haftende Gesellschafter"
"chart_skr04_963","0963","Loans to limited partners","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","","","Ausleihungen an Kommanditisten"
"chart_skr04_964","0964","Loans to silent partners","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","","","Ausleihungen an stille Gesellschafter"
"chart_skr04_970","0970","Loans to related parties","l10n_de.tag_de_asset_bs_A_III_6","asset_non_current","","","Ausleihungen an nahe stehende Personen"
"chart_skr04_980","0980","Long-term shares in cooperatives","l10n_de.tag_de_asset_bs_A_III_3","asset_non_current","","","Genossenschaftsanteile zum langfristigen Verbleib"
"chart_skr04_1000","1000","Inventories of raw materials, consumables and supplies","l10n_de.tag_de_asset_bs_B_I_1","asset_current","","","Roh-, Hilfs- und Betriebsstoffe"
"chart_skr04_1040","1040","Work in progress (inventories)","l10n_de.tag_de_asset_bs_B_I_2","asset_current","","","Unfertige Erzeugnisse, unfertige Leistungen (Bestand)"
"chart_skr04_1050","1050","Unfinished goods","l10n_de.tag_de_asset_bs_B_I_2","asset_current","","","Unfertige Erzeugnisse (Bestand)"
"chart_skr04_1080","1080","Services in progress","l10n_de.tag_de_asset_bs_B_I_2","asset_current","","","Unfertige Leistungen (Bestand)"
"chart_skr04_1090","1090","Construction contracts in progress","l10n_de.tag_de_asset_bs_B_I_2","asset_current","","","In Ausführung befindliche Bauaufträge"
"chart_skr04_1095","1095","Orders in progress","l10n_de.tag_de_asset_bs_B_I_2","asset_current","","","In Arbeit befindliche Aufträge"
"chart_skr04_1100","1100","Finished goods and merchandise (inventories)","l10n_de.tag_de_asset_bs_B_I_3","asset_current","","","Fertige Erzeugnisse und Waren (Bestand)"
"chart_skr04_1110","1110","Finished goods (inventories)","l10n_de.tag_de_asset_bs_B_I_3","asset_current","","","Fertige Erzeugnisse (Bestand)"
"chart_skr04_1140","1140","Merchandise (inventories)","l10n_de.tag_de_asset_bs_B_I_3","asset_current","","","Waren (Bestand)"
"chart_skr04_1180","1180","Prepayments for inventories","l10n_de.tag_de_asset_bs_B_I_4","asset_current","","","Geleistete Anzahlungen auf Vorräte"
"chart_skr04_1181","1181","Prepayments, 7 % input tax","l10n_de.tag_de_asset_bs_B_I_4","asset_current","","","Geleistete Anzahlungen 7 % Vorsteuer"
"chart_skr04_1186","1186","Prepayments, 19 % input tax","l10n_de.tag_de_asset_bs_B_I_4","asset_current","","","Geleistete Anzahlungen 19 % Vorsteuer"
"chart_skr04_1190","1190","Payments received on account of orders (deducted from inventories on the face of the balance sheet)","l10n_de.tag_de_asset_bs_B_I_4","asset_current","","","Erhaltene Anzahlungen auf Bestellungen (von Vorräten offen abgesetzt)"
"chart_skr04_1200","1200","Trade receivables","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Forderungen aus Lieferungen und Leistungen"
"chart_skr04_1205","1205","Trade receivables (Odoo)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Forderungen aus Lieferungen und Leistungen (Odoo)"
"chart_skr04_1206","1206","Trade receivables (PoS)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Forderungen aus Lieferungen und Leistungen (PoS)"
"chart_skr04_1210","1210","Trade receivables, no separate receivables/payables accounting","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent"
"chart_skr04_1215","1215","Trade receivables at general VAT rate or of a VAT-exempt small business (cash basis accounting)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Forderungen aus Lieferungen und Leistungen zum allgemeinen Steuersatz"
"chart_skr04_1216","1216","Trade receivables at reduced VAT rate (cash basis accounting)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Forderungen aus Lieferungen und Leistungen zum ermäßigten Steuersatz"
"chart_skr04_1217","1217","Tax-exempt or untaxed trade receivables (cash basis accounting)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen (EÜR)"
"chart_skr04_1218","1218","Trade receivables at average rates under section 24 UStG (cash basis accounting)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Forderungen aus Lieferungen und Leistungen gemäß §24 UStG"
"chart_skr04_1219","1219","Contra account 1215-1218 if receivables are classified by tax rates (cash basis accounting)","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Gegenkonto 1215-1218 bei Aufteilung der Forderungen nach Steuersätzen (EÜR)"
"chart_skr04_1220","1220","Receivables under section 11 (1) sentence 2 EStG for section 4/3 EStG","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Forderungen nach § 11 Abs. 1 Satz 2 EStG für § 4 Abs. 3 EStG"
"chart_skr04_1221","1221","Trade receivables, no separate receivables/payables accounting - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","","","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent – Restlaufzeit bis 1 Jahr"
"chart_skr04_1225","1225","Trade receivables, no separate receivables/payables accounting - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","","","Forderungen aus Lieferungen und Leistungen ohne Kontokorrent - Restlaufzeit größer 1 Jahr"
"chart_skr04_1230","1230","Bills receivable","l10n_de.tag_de_asset_bs_B_II_1","asset_current","","","Wechsel aus Lieferungen und Leistungen"
"chart_skr04_1231","1231","Bills receivable - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","","","Wechsel aus Lieferungen und Leistungen Restlaufzeit bis 1 Jahr"
"chart_skr04_1232","1232","Bills receivable - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","","","Wechsel aus Lieferungen und Leistungen Restlaufzeit größer 1 Jahr"
"chart_skr04_1235","1235","Bills receivable, eligible for discount with central bank","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","","","Wechsel aus Lieferungen und Leistungen, bundesbankfähig"
"chart_skr04_1240","1240","Doubtful receivables","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Zweifelhafte Forderungen"
"chart_skr04_1241","1241","Doubtful receivables - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","","","Zweifelhafte Forderungen - Restlaufzeit bis 1 Jahr"
"chart_skr04_1245","1245","Doubtful receivables - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","","","Zweifelhafte Forderungen - Restlaufzeit größer 1 Jahr"
"chart_skr04_1246","1246","Specific valuation allowances on receivables remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","","","Einzelwertberichtigungen auf Forderungen mit einer – Restlaufzeit bis 1 Jahr"
"chart_skr04_1247","1247","Specific valuation allowances on receivables remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","","","Einzelwertberichtigungen auf Forderungen mit einer - Restlaufzeit größer 1 Jahr"
"chart_skr04_1248","1248","Global valuation allowance on receivables remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","","","Pauschalwertberichtigung auf Forderungen mit einer – Restlaufzeit bis 1 Jahr"
"chart_skr04_1249","1249","Global valuation allowance on receivables remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","","","Pauschalwertberichtigung auf Forderungen mit einer - Restlaufzeit größer 1 Jahr"
"chart_skr04_1250","1250","Trade receivables from shareholders/partners","l10n_de.tag_de_asset_bs_B_II_1","asset_receivable","True","","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter"
"chart_skr04_1251","1251","Trade receivables from shareholders/partners - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_current","","","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit bis 1 Jahr"
"chart_skr04_1255","1255","Trade receivables from shareholders/partners - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_1","asset_non_current","","","Forderungen aus Lieferungen und Leistungen gegen Gesellschafter - Restlaufzeit größer 1 Jahr"
"chart_skr04_1260","1260","Receivables from affiliated companies","l10n_de.tag_de_asset_bs_B_II_2","asset_receivable","True","","Forderungen gegen verbundene Unternehmen"
"chart_skr04_1261","1261","Receivables from affiliated companies - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_current","","","Forderungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr"
"chart_skr04_1265","1265","Receivables from affiliated companies - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","","","Forderungen gegen verbundene Unternehmen - Restlaufzeit größer 1 Jahr"
"chart_skr04_1266","1266","Bills receivable from affiliated companies","l10n_de.tag_de_asset_bs_B_II_2","asset_receivable","True","","Besitzwechsel gegen verbundene Unternehmen"
"chart_skr04_1267","1267","Bills receivable from affiliated companies - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_current","","","Besitzwechsel gegen verbundene Unternehmen Restlaufzeit bis 1 Jahr"
"chart_skr04_1268","1268","Bills receivable from affiliated companies - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","","","Besitzwechsel gegen verbundene Unternehmen Restlaufzeit größer 1 Jahr"
"chart_skr04_1269","1269","Bills receivable from affiliated companies, eligible for discount with central bank","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","","","Besitzwechsel gegen verbundene Unternehmen, bundesbankfähig"
"chart_skr04_1270","1270","Trade receivables from affiliated companies","l10n_de.tag_de_asset_bs_B_II_2","asset_receivable","True","","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen"
"chart_skr04_1271","1271","Trade receivables from affiliated companies - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_current","","","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen - Restlaufzeit bis 1 Jahr"
"chart_skr04_1275","1275","Trade receivables from affiliated companies - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","","","Forderungen aus Lieferungen und Leistungen gegen verbundene Unternehmen - Restlaufzeit größer 1 Jahr"
"chart_skr04_1276","1276","Valuation allowances on receivables from affiliated companies remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_current","","","Wertberichtigungen auf Forderungen gegen verbundene Unternehmen – Restlaufzeit bis 1 Jahr"
"chart_skr04_1277","1277","Valuation allowances on receivables from affiliated companies remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_2","asset_non_current","","","Wertberichtigungen auf Forderungen gegen verbundene Unternehmen - Restlaufzeit größer 1 Jahr"
"chart_skr04_1280","1280","Receivables from other long - term investees and investors","l10n_de.tag_de_asset_bs_B_II_3","asset_receivable","True","","Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"chart_skr04_1281","1281","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","","","Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"chart_skr04_1285","1285","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","","","Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr"
"chart_skr04_1286","1286","Bills receivable from other long - term investees and investors","l10n_de.tag_de_asset_bs_B_II_3","asset_current","","","Besitzwechsel gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"chart_skr04_1287","1287","Bills receivable from other long - term investees and investors - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_3","asset_current","","","Besitzwechsel gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"chart_skr04_1288","1288","Bills receivable 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","","","Besitzwechsel gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr"
"chart_skr04_1289","1289","Bills receivable from other long - term investees and investors, eligible for discount with central bank","l10n_de.tag_de_asset_bs_B_II_3","asset_non_current","","","Besitzwechsel gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht, bundesbankfähig"
"chart_skr04_1290","1290","Trade receivables from other long - term investees and investors","l10n_de.tag_de_asset_bs_B_II_3","asset_receivable","True","","Forderungen aus Lieferungen und Leistungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
"chart_skr04_1291","1291","Trade 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","","","Forderungen aus Lieferungen und Leistungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit bis 1 Jahr"
"chart_skr04_1295","1295","Trade 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","","","Forderungen aus Lieferungen und Leistungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr"
"chart_skr04_1296","1296","Valuation allowances on 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","","","Wertberichtigungen auf Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht – Restlaufzeit bis 1 Jahr"
"chart_skr04_1297","1297","Valuation allowances on 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","","","Wertberichtigungen auf Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht - Restlaufzeit größer 1 Jahr"
"chart_skr04_1298","1298","Unpaid called contributions to subscribed capital (receivables)","l10n_de.tag_de_asset_bs_B_II_3","asset_current","","","Ausstehende Einlagen auf das gezeichnete Kapital, eingefordert (Forderungen, nicht eingeforderte ausstehende Einlagen s. Konto 2910)"
"chart_skr04_1299","1299","Supplementary calls (receivables; contra account 2929)","l10n_de.tag_de_asset_bs_B_II_3","asset_current","","","Nachschüsse (Forderungen, Gegenkonto 2929)"
"chart_skr04_1300","1300","Other assets","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Sonstige Vermögensgegenstände"
"chart_skr04_1301","1301","Other assets - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Sonstige Vermögensgegenstände - Restlaufzeit bis 1 Jahr"
"chart_skr04_1305","1305","Other assets - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Sonstige Vermögensgegenstände - Restlaufzeit größer 1 Jahr"
"chart_skr04_1307","1307","Receivables from GmbH shareholders","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen GmbH-Gesellschafter"
"chart_skr04_1308","1308","Receivables from GmbH shareholders - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit bis 1 Jahr"
"chart_skr04_1309","1309","Receivables from GmbH shareholders - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen GmbH-Gesellschafter - Restlaufzeit größer 1 Jahr"
"chart_skr04_1310","1310","Receivables from executive board members and managing directors","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Vorstandsmitglieder und Geschäftsführer"
"chart_skr04_1311","1311","Receivables from executive board members and managing directors - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit bis 1 Jahr"
"chart_skr04_1315","1315","Receivables from executive board members and managing directors - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Vorstandsmitglieder und Geschäftsführer - Restlaufzeit größer 1 Jahr"
"chart_skr04_1317","1317","Receivables from general partners","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen persönlich haftende Gesellschafter"
"chart_skr04_1318","1318","Receivables from general partners - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit bis 1 Jahr"
"chart_skr04_1319","1319","Receivables from general partners - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen persönlich haftende Gesellschafter - Restlaufzeit größer 1 Jahr"
"chart_skr04_1320","1320","Receivables from supervisory and advisory board members","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Aufsichtsratsund Beirats-Mitglieder"
"chart_skr04_1321","1321","Receivables from supervisory and advisory board members - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Aufsichtsratsund Beirats-Mitglieder - Restlaufzeit bis 1 Jahr"
"chart_skr04_1325","1325","Receivables from supervisory and advisory board members - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Aufsichtsratsund Beirats-Mitglieder - Restlaufzeit größer 1 Jahr"
"chart_skr04_1327","1327","Receivables from limited partners and atypical silent partners","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter"
"chart_skr04_1328","1328","Receivables from limited partners and atypical silent partners - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter - Restlaufzeit bis 1 Jahr"
"chart_skr04_1329","1329","Receivables from limited partners and atypical silent partners - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Kommanditisten und atypisch stille Gesellschafter - Restlaufzeit größer 1 Jahr"
"chart_skr04_1330","1330","Receivables from other shareholders","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen sonstige Gesellschafter"
"chart_skr04_1331","1331","Receivables from other shareholders - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen sonstige Gesellschafter - Restlaufzeit bis 1 Jahr"
"chart_skr04_1335","1335","Receivables from other shareholders - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen sonstige Gesellschafter - Restlaufzeit größer 1 Jahr"
"chart_skr04_1337","1337","Receivables from typical silent partners","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen typisch stille Gesellschafter"
"chart_skr04_1338","1338","Receivables from typical silent partners - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen typisch stille Gesellschafter - Restlaufzeit bis 1 Jahr"
"chart_skr04_1339","1339","Receivables from typical silent partners - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen typisch stille Gesellschafter - Restlaufzeit größer 1 Jahr"
"chart_skr04_1340","1340","Receivables from employees (payroll)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung"
"chart_skr04_1341","1341","Receivables from employees (payroll) - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit bis 1 Jahr"
"chart_skr04_1345","1345","Receivables from employees (payroll) - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Personal aus Lohn- und Gehaltsabrechnung - Restlaufzeit größer 1 Jahr"
"chart_skr04_1350","1350","Security deposits","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Kautionen"
"chart_skr04_1351","1351","Security deposits - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Kautionen - Restlaufzeit bis 1 Jahr"
"chart_skr04_1355","1355","Security deposits - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Kautionen - Restlaufzeit größer 1 Jahr"
"chart_skr04_1360","1360","Loans","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Darlehen"
"chart_skr04_1361","1361","Loans - remaining term up to 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Darlehen - Restlaufzeit bis 1 Jahr"
"chart_skr04_1365","1365","Loans - remaining term greater than 1 year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Darlehen - Restlaufzeit größer 1 Jahr"
"chart_skr04_1369","1369","Receivables from health insurance funds from Act on Reimbursement of Employers' Expenses (AAG)","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegenüber Krankenkassen aus Aufwendungsausgleichsgesetz"
"chart_skr04_1370","1370","Items in transit","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Durchlaufende Posten"
"chart_skr04_1374","1374","Third-party funds","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Fremdgeld"
"chart_skr04_1375","1375","Consignment goods accounts","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Agenturwarenabrechnung"
"chart_skr04_1378","1378","Pension liability insurance claims","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Ansprüche aus Rückdeckungsversicherungen"
"chart_skr04_1380","1380","Long-term assets for the settlement of provisions for pensions and similar obligations","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Vermögensgegenstände zur Erfüllung von Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib"
"chart_skr04_1381","1381","Long-term assets for offsetting provisions for pensions and similar obligations in accordance with section 246(2) HGB","l10n_de.tag_de_asset_bs_E","asset_current","","","Vermögensgegenstände zur Saldierung mit Pensionsrückstellungen und ähnlichen Verpflichtungen zum langfristigen Verbleib nach § 246 Abs. 2 HGB"
"chart_skr04_1382","1382","Assets to settle obligations comparable to post-employment benefits","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Vermögensgegenstände zur Erfüllung von mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen"
"chart_skr04_1383","1383","Assets for offsetting with obligations comparable to post-employment benefits under s.246(2) of the HGB","l10n_de.tag_de_asset_bs_E","asset_current","","","Vermögensgegenstände zur Saldierung mit der Altersversorgung vergleichbaren langfristigen Verpflichtungen nach § 246 Abs. 2 HGB"
"chart_skr04_1390","1390","GmbH shares held for sale","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","GmbH-Anteile zum kurzfristigen Verbleib"
"chart_skr04_1391","1391","Receivables from project consortiums","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen gegen Arbeitsgemeinschaften"
"chart_skr04_1393","1393","Profit participation rights","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Genussrechte"
"chart_skr04_1394","1394","Supplementary payments or additional contributions receivable","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Einzahlungsansprüche zu Nebenleistungen oder Zuzahlungen"
"chart_skr04_1395","1395","Shares in cooperatives held for sale","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Genossenschaftsanteile zum kurzfristigen Verbleib"
"chart_skr04_1396","1396","Subsequently deductible input tax, section 15a(1) UStG, movable assets","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Nachträglich abziehbare Vorsteuer nach § 15a Abs. 1 UStG, bewegliche Wirtschaftsgüter"
"chart_skr04_1397","1397","Repayable input tax, section 15a(1) UStG, movable assets","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Zurückzuzahlende Vorsteuer nach § 15a Abs. 1 UStG, bewegliche Wirtschaftsgüter"
"chart_skr04_1398","1398","Subsequently deductible input tax, section 15a(1) UStG, immovable property","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Nachträglich abziehbare Vorsteuer nach § 15a Abs. 1 UStG, unbewegliche Wirtschaftsgüter"
"chart_skr04_1399","1399","Repayable input tax, section 15a(1) UStG, immovable property","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Zurückzuzahlende Vorsteuer nach § 15a Abs. 1 UStG, unbewegliche Wirtschaftsgüter"
"chart_skr04_1400","1400","Deductible input tax","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Abziehbare Vorsteuer"
"chart_skr04_1401","1401","Deductible input tax, 7%","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Abziehbare Vorsteuer 7 %"
"chart_skr04_1402","1402","Deductible input tax on intra-European Union acquisitions","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb"
"chart_skr04_1404","1404","Deductible input tax on intra-European Union acquisitions, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb 19 %"
"chart_skr04_1406","1406","Deductible input tax, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Abziehbare Vorsteuer 19 %"
"chart_skr04_1407","1407","Deductible input tax under section 13b UStG, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Abziehbare Vorsteuer nach § 13b UStG 19 %"
"chart_skr04_1408","1408","Deductible input tax under section 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Abziehbare Vorsteuer nach § 13b UStG"
"chart_skr04_1410","1410","Input tax allocation accounts","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Aufzuteilende Vorsteuer"
"chart_skr04_1411","1411","Input tax allocation account, 7 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Aufzuteilende Vorsteuer 7 %"
"chart_skr04_1412","1412","Allocation account for input tax on intra-European Union acquisitions","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb"
"chart_skr04_1413","1413","Allocation account for input tax on intra -European Union acquisitions, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb 19 %"
"chart_skr04_1416","1416","Input tax allocation account, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Aufzuteilende Vorsteuer 19 %"
"chart_skr04_1417","1417","Input tax allocation account under sections 13a and 13b UStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Aufzuteilende Vorsteuer nach §§ 13a und 13b UStG"
"chart_skr04_1419","1419","Input tax allocation account under sections 13a and 13b UStG, 19 %","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Aufzuteilende Vorsteuer nach §§ 13a und 13b UStG 19 %"
"chart_skr04_1420","1420","Accounts receivable from VAT advance payments","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen aus UmsatzsteuerVorauszahlungen"
"chart_skr04_1421","1421","Accounts receivable from VAT advance payments for current year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen aus Umsatzsteuervorauszahlungen für das laufende Jahr"
"chart_skr04_1422","1422","VAT receivables, previous year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Umsatzsteuerforderungen Vorjahr"
"chart_skr04_1425","1425","VAT receivables, earlier years","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Umsatzsteuerforderungen frühere Jahre"
"chart_skr04_1427","1427","Receivables from excise duties paid","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen aus entrichteten Verbrauchsteuern"
"chart_skr04_1431","1431","Deductible input tax for withdrawal of good from a VAT warehouse","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Abziehbare Vorsteuer aus der Auslagerung von Gegenständen aus einem Umsatzsteuerlager"
"chart_skr04_1432","1432","Deductible input tax for intra-European Union acquisition of new vehicles from suppliers without VAT identification number","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb von Neufahrzeugen von Lieferanten ohne USt-Identifikationsnummer"
"chart_skr04_1433","1433","Acquisition tax liability","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Entstandene Einfuhrumsatzsteuer"
"chart_skr04_1434","1434","Input tax deductible in following period/year","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Vorsteuer in Folgeperiode/im Folgejahr abziehbar"
"chart_skr04_1435","1435","Receivables from trade tax overpayments","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen aus Gewerbesteuerüberzahlungen"
"chart_skr04_1436","1436","Input tax from acquisition as last purchaser in a triangular transaction","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Vorsteuer aus Erwerb als letzter Abnehmer innerhalb eines Dreiecksgeschäfts"
"chart_skr04_1440","1440","Tax refund claims against other countries","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Steuerpflichtige sonstige Leistungen EU 7%USt/7%VSt"
"chart_skr04_1450","1450","Reclaimed corporate income tax","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Körperschaftsteuerrückforderung"
"chart_skr04_1456","1456","Receivables from tax authorities for construction withholding tax remitted","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderungen an das Finanzamt aus abgeführtem Bauabzugsbetrag"
"chart_skr04_1457","1457","Receivables from Bundesagentur für Arbeit","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Forderung gegenüber Bundesagentur für Arbeit"
"chart_skr04_1480","1480","Contra account for input tax, section 4(3) EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Gegenkonto Vorsteuer § 4 Abs. 3 EStG"
"chart_skr04_1481","1481","Reversal of input tax from previous year, section 4(3) EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Auflösung Vorsteuer aus Vorjahr § 4 Abs. 3 EStG"
"chart_skr04_1482","1482","Input tax from investments, section 4(3) EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Vorsteuer aus Investitionen § 4 Abs. 3 EStG"
"chart_skr04_1483","1483","Contra account for input tax, average rates, section 4(3) EStG","l10n_de.tag_de_asset_bs_B_II_4","asset_current","","","Gegenkonto für Vorsteuer nach Durchschnittssätzen für § 4 Abs. 3 EStG"
"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_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"
"chart_skr04_1510","1510","Other securities","l10n_de.tag_de_asset_bs_B_III_2","asset_current","","","Sonstige Wertpapiere"
"chart_skr04_1520","1520","Finance bills","l10n_de.tag_de_asset_bs_B_III_2","asset_current","","","Finanzwechsel"
"chart_skr04_1525","1525","Other securities subject to immaterial changes in value","l10n_de.tag_de_asset_bs_B_III_2","asset_current","","","Andere Wertpapiere mit unwesentlichen Wertschwankungen"
"chart_skr04_1530","1530","Securities investments (short-term cash management)","l10n_de.tag_de_asset_bs_B_III_2","asset_current","","","Wertpapieranlagen im Rahmen der kurzfristigen Finanzdisposition"
"chart_skr04_1550","1550","Cheques","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Schecks"
"chart_skr04_1610","1610","Petty cash 1","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Nebenkasse 1"
"chart_skr04_1620","1620","Petty cash 2","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Nebenkasse 2"
"chart_skr04_1700","1700","Bank (Postbank)","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Bank (Postbank)"
"chart_skr04_1710","1710","Bank (Postbank 1)","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Bank (Postbank 1)"
"chart_skr04_1720","1720","Bank (Postbank 2)","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Bank (Postbank 2)"
"chart_skr04_1730","1730","Bank (Postbank 3)","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Bank (Postbank 3)"
"chart_skr04_1780","1780","LZB (Bundesbank regional office) balances","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","LZB-Guthaben"
"chart_skr04_1790","1790","Central bank balances","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Bundesbankguthaben"
"chart_skr04_1810","1810","Paypal","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Paypal"
"chart_skr04_1820","1820","Bank 2","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Bank 2"
"chart_skr04_1830","1830","Bank 3","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Bank 3"
"chart_skr04_1840","1840","Bank 4","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Bank 4"
"chart_skr04_1850","1850","Bank 5","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Bank 5"
"chart_skr04_1890","1890","Cash investments, short-term cash management (not contained in cash funds)","l10n_de.tag_de_asset_bs_B_IV","asset_current","","","Finanzmittelanlagen im Rahmen der kurzfristigen Finanzdisposition (nicht im Finanzmittelfonds enthalten)"
"chart_skr04_1900","1900","Prepaid expenses","l10n_de.tag_de_asset_bs_C","asset_current","","","Aktive Rechnungsabgrenzung"
"chart_skr04_1920","1920","Customs and excise duties relating to inventories and recognised as expenses","l10n_de.tag_de_asset_bs_C","asset_current","","","Als Aufwand berücksichtigte Zölle und Verbrauchsteuern auf Vorräte"
"chart_skr04_1930","1930","Value added tax relating to prepayments and recognised as expenses","l10n_de.tag_de_asset_bs_C","asset_current","","","Als Aufwand berücksichtigte Umsatzsteuer auf Anzahlungen"
"chart_skr04_1940","1940","Discount","l10n_de.tag_de_asset_bs_C","asset_current","","","Damnum/Disagio"
"chart_skr04_1950","1950","Deferred tax assets","l10n_de.tag_de_asset_bs_C","asset_current","","","Aktive latente Steuern"
"chart_skr04_2000","2000","Fixed capital, gp","l10n_de.tag_de_liabilities_bs_A_I","equity","","","Festkapital"
"chart_skr04_2010","2010","Variable capital, gp","l10n_de.tag_de_liabilities_bs_A_I","equity","","","Variables Kapital"
"chart_skr04_2020","2020","Partner loans, gp","l10n_de.tag_de_liabilities_bs_A_I","equity","","","Gesellschafter-Darlehen"
"chart_skr04_2050","2050","Limited partner capital, lp","l10n_de.tag_de_liabilities_bs_A_I","equity","","","Kommandit-Kapital"
"chart_skr04_2060","2060","Loss adjustment account, lp","l10n_de.tag_de_liabilities_bs_A_I","equity","","","Verlustausgleichskonto"
"chart_skr04_2070","2070","Partner loans, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Gesellschafter-Darlehen"
"chart_skr04_2100","2100","Private withdrawals, general, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Privatentnahmen allgemein"
"chart_skr04_2130","2130","Non-cash withdrawals, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Unentgeltliche Wertabgaben"
"chart_skr04_2150","2150","Private taxes, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Privatsteuern"
"chart_skr04_2180","2180","Private contributions, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Privateinlagen"
"chart_skr04_2200","2200","Special personal deductions, partly deductible, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Sonderausgaben beschränkt abzugsfähig"
"chart_skr04_2230","2230","Special personal deductions, fully deductible, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Sonderausgaben unbeschränkt abzugsfähig"
"chart_skr04_2250","2250","Non-cash benefits, donations, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Zuwendungen, Spenden"
"chart_skr04_2280","2280","Extraordinary expenses, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Außergewöhnliche Belastungen"
"chart_skr04_2300","2300","Real estate expenses, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Grundstücksaufwand"
"chart_skr04_2349","2349","Real estate expenses (VAT key possible, only sole proprietorships)","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Grundstücksaufwand (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)"
"chart_skr04_2350","2350","Income from real estate, gp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Grundstücksertrag"
"chart_skr04_2399","2399","Income from real estate (VAT key possible, only sole proprietorships)","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Grundstücksertrag (Umsatzsteuerschlüssel möglich, nur Einzelunternehmen)"
"chart_skr04_2500","2500","Private withdrawals, general, lp.","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Privatentnahmen allgemein (TH),FK"
"chart_skr04_2530","2530","Non-cash withdrawals, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Unentgeltliche Wertabgaben (TH), FK"
"chart_skr04_2550","2550","Private taxes, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Privatsteuern (TH), FK"
"chart_skr04_2580","2580","Private contributions, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Privateinlagen (TH), FK"
"chart_skr04_2600","2600","Special personal deductions, partly deductible, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Sonderausgaben beschränkt abzugsfähig (TH), FK"
"chart_skr04_2630","2630","Special personal deductions, fully deductible, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Sonderausgaben unbeschränkt abzugsfähig (TH), FK"
"chart_skr04_2650","2650","Non-cash benefits, donations, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Zuwendungen, Spenden (TH), FK"
"chart_skr04_2680","2680","Extraordinary expenses, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Außergewöhnliche Belastungen (TH), FK"
"chart_skr04_2700","2700","Real estate expenses, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Grundstücksaufwand (TH), FK"
"chart_skr04_2750","2750","Income from real estate, lp","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Grundstücksertrag (TH), FK"
"chart_skr04_2900","2900","Subscribed capital","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Gezeichnetes Kapital"
"chart_skr04_2901","2901","Paid-up shares of remaining members of co-operatives","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Geschäftsguthaben der verbleibenden Mitglieder"
"chart_skr04_2902","2902","Paid-up shares of withdrawing members of co-operatives","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Geschäftsguthaben der ausscheidenden Mitglieder"
"chart_skr04_2903","2903","Paid-up shares of cooperatives, cancelled shares","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Geschäftsguthaben aus gekündigten Geschäftsanteilen"
"chart_skr04_2906","2906","Unpaid and due shares in co-operatives, recorded","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt"
"chart_skr04_2907","2907","Contra account for unpaid and due shares in co-operatives, recorded","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Gegenkonto Rückständige fällige Einzahlungen auf Geschäftsanteile, vermerkt"
"chart_skr04_2908","2908","Capital increase from reserves or retained earnings","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Kapitalerhöhung aus Gesellschaftsmitteln"
"chart_skr04_2909","2909","Purchased treasury shares","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Erworbene eigene Anteile"
"chart_skr04_2910","2910","Unpaid uncalled contributions to subscribed capital (reported as liability, deducted from subscribed capital on the face of the balance sheet)","l10n_de.tag_de_liabilities_bs_A_I","liability_current","","","Ausstehende Einlagen auf das gezeichnete Kapital, nicht eingefordert (Passivausweis, vom gezeichneten Kapital offen abgesetzt; eingeforderte ausstehende Einlagen s. Konto 1298)"
"chart_skr04_2920","2920","Capital reserves","l10n_de.tag_de_liabilities_bs_A_II","equity","","","Kapitalrücklage"
"chart_skr04_2925","2925","Capital reserves from issuance of shares above par or notional amount","l10n_de.tag_de_liabilities_bs_A_II","equity","","","Kapitalrücklage durch Ausgabe von Anteilen über Nennbetrag"
"chart_skr04_2926","2926","Capital reserves from issuance of convertible bonds and options to acquire shares","l10n_de.tag_de_liabilities_bs_A_II","equity","","","Kapitalrücklage durch Ausgabe von Schuldverschreibungen für Wandlungsrechte und Optionsrechte zum Erwerb von Anteilen"
"chart_skr04_2927","2927","Capital reserves from additional payments as consideration for preferential rights for shares","l10n_de.tag_de_liabilities_bs_A_II","equity","","","Kapitalrücklage durch Zuzahlungen gegen Gewährung eines Vorzugs für Anteile"
"chart_skr04_2928","2928","Other additional capital contributions","l10n_de.tag_de_liabilities_bs_A_II","equity","","","Kapitalrücklage durch Zuzahlungen in das Eigenkapital"
"chart_skr04_2929","2929","Supplementary calls (contra account 1299)","l10n_de.tag_de_liabilities_bs_A_II","equity","","","Nachschusskapital (Gegenkonto 1299)"
"chart_skr04_2930","2930","Legal reserve","l10n_de.tag_de_liabilities_bs_A_III_1","equity","","","Gesetzliche Rücklage"
"chart_skr04_2935","2935","Reserve for shares in a parent or majority investor","l10n_de.tag_de_liabilities_bs_A_III_4","equity","","","Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen"
"chart_skr04_2937","2937","Other revenue reserve (co-operatives)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","","","Andere Ergebnisrücklagen"
"chart_skr04_2950","2950","Reserves provided for by the articles of association","l10n_de.tag_de_liabilities_bs_A_III_3","equity","","","Satzungsmäßige Rücklagen"
"chart_skr04_2959","2959","Collectively held reserves (with breakdown for statement of changes in capital accounts)","l10n_de.tag_de_liabilities_bs_A_III_3","equity","","","Gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)"
"chart_skr04_2960","2960","Other revenue reserves","l10n_de.tag_de_liabilities_bs_A_III_4","equity","","","Andere Gewinnrücklagen"
"chart_skr04_2961","2961","Other revenue reserves from the purchase of treasury shares","l10n_de.tag_de_liabilities_bs_A_III_4","equity","","","Andere Gewinnrücklagen aus dem Erwerb eigener Anteile"
"chart_skr04_2962","2962","Equity component of reversals of write-downs","l10n_de.tag_de_liabilities_bs_A_III_4","equity","","","Eigenkapitalanteil von Wertaufholungen"
"chart_skr04_2963","2963","Revenue reserves from the transitional BilMoG provisions","l10n_de.tag_de_liabilities_bs_A_III_4","equity","","","Gewinnrücklagen aus den Übergangsvorschriften BilMoG"
"chart_skr04_2964","2964","Revenue reserves from the transitional BilMoG provisions (reversal of write-downs of tangible fixed assets)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","","","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Sachanlagevermögen)"
"chart_skr04_2965","2965","Revenue reserves from the transitional BilMoGprovisions (reversal of write-downs of long term financial assets)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","","","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Zuschreibung Finanzanlagevermögen)"
"chart_skr04_2966","2966","Revenue reserves from the transitional BilMoG provisions (reversal of special tax-allowable reserves)","l10n_de.tag_de_liabilities_bs_A_III_4","equity","","","Gewinnrücklagen aus den Übergangsvorschriften BilMoG (Auflösung der Sonderposten mit Rücklageanteil)"
"chart_skr04_2967","2967","Deferred taxes (revenue reserves credit balance) from items taken directly to equity","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","","","Latente Steuern (Gewinnrücklage Haben) aus erfolgsneutralen Verrechnungen"
"chart_skr04_2968","2968","Deferred taxes (revenue reserves debit balance) from items taken directly to equity","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","","","Latente Steuern (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen"
"chart_skr04_2969","2969","Deferred income (revenue reserves debit balance) from items taken directly to equity)","l10n_de.tag_de_liabilities_bs_A_III_4","liability_current","","","Rechnungsabgrenzungsposten (Gewinnrücklage Soll) aus erfolgsneutralen Verrechnungen"
"chart_skr04_2970","2970","Retained profits brought forward before appropriation of net profit","l10n_de.tag_de_liabilities_bs_A_IV","equity","","","Gewinnvortrag vor Verwendung"
"chart_skr04_2975","2975","Retained profits 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","","","Gewinnvortrag vor Verwendung (mit Aufteilung für Kapitalkontenentwicklung)"
"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_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_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_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_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"
"chart_skr04_3801","3801","VAT 7 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","USt 7%"
"chart_skr04_3802","3802","VAT on intra-European Union acquisitions","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer aus innergemeinschaftlichem Erwerb"
"chart_skr04_3804","3804","VAT on intra-European Union acquisitions, 19%","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %"
"chart_skr04_3806","3806","VAT 19 %","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","USt 19%"
"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_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"
"chart_skr04_3820","3820","VAT prepayments","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer-Vorauszahlungen"
"chart_skr04_3830","3830","VAT prepayments 1/11","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Umsatzsteuer-Vorauszahlungen 1/11"
"chart_skr04_3832","3832","Back taxes, VAT return line 65","l10n_de.tag_de_asset_bs_B_II_4","liability_current","","","Nachsteuer, UStVA Kz. 65"
"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_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_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"
"chart_skr04_4120","4120","Tax-exempt sales, section 4 no. 1a UStG","l10n_de.tag_de_pl_01","income","","tax_export_skr04","Steuerfreie Umsätze nach § 4 Nr. 1a UStG"
"chart_skr04_4125","4125","Tax-exempt intra-European Union deliveries, section 4 no. 1b UStG","l10n_de.tag_de_pl_01","income","","tax_eu_sale_skr04","Steuerfreie innergemeinschaftliche Lieferungen nach § 4 Nr. 1b UStG"
"chart_skr04_4130","4130","Deliveries by first purchaser in triangular transactions (EU), section 25 b(2) UStG","l10n_de.tag_de_pl_01","income","","tax_ust_19_3eck_first_skr04","Lieferungen des ersten Abnehmers bei innergemeinschaftlichen Dreiecksgeschäften § 25b Abs. 2 UStG"
"chart_skr04_4135","4135","Tax-exempt intra-European Union deliveries of new vehicles to purchasers without VAT identification number","l10n_de.tag_de_pl_01","income","","tax_free_newcar_skr04","Steuerfreie innergemeinschaftliche Lieferungen von Neufahrzeugen an Abnehmer ohne Umsatzsteuer-Identifikationsnummer"
"chart_skr04_4136","4136","Revenue, ss. 25 and 25a UStG, 19 % VAT","l10n_de.tag_de_pl_01","income","","","Umsatzerlöse nach §§ 25 und 25a UStG 19 % USt"
"chart_skr04_4138","4138","Revenue, ss. 25 and 25a UStG, no VAT","l10n_de.tag_de_pl_01","income","","","Umsatzerlöse nach §§ 25 und 25a UStG ohne USt"
"chart_skr04_4139","4139","Revenue from travel services, s. 25(2) UStG, tax-exempt","l10n_de.tag_de_pl_01","income","","tax_free_skr04_mit_vst","Umsatzerlöse aus Reiseleistungen § 25 Abs. 2 UStG, steuerfrei"
"chart_skr04_4140","4140","Tax-exempt offshore sales, etc.","l10n_de.tag_de_pl_01","income","","tax_free_skr04_mit_vst","Steuerfreie Umsätze Offshore etc."
"chart_skr04_4150","4150","Other tax-exempt sales (e.g. section 4 nos. 2-7 UStG)","l10n_de.tag_de_pl_01","income","","tax_free_skr04_mit_vst","Sonstige steuerfreie Umsätze (z. B. § 4 Nr. 2 bis 7 UStG)"
"chart_skr04_4160","4160","Tax-exempt sales without input tax deduction, part of total sales, section 4 UStG","l10n_de.tag_de_pl_01","income","","tax_free_skr04_ohne_vst","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend, § 4 UStG"
"chart_skr04_4165","4165","Tax-exempt sales without input tax deduction, part of total sales","l10n_de.tag_de_pl_01","income","","tax_free_skr04_ohne_vst","Steuerfreie Umsätze ohne Vorsteuerabzug zum Gesamtumsatz gehörend"
"chart_skr04_4180","4180","Revenue taxed at average rates under section 24 UStG","l10n_de.tag_de_pl_01","income","","","Erlöse, die mit den Durchschnittssätzen des § 24 UStG versteuert werden"
"chart_skr04_4185","4185","Revenue of VAT-exempt small business as defined by section 19 (1) UStG","l10n_de.tag_de_pl_01","income","","tax_free_eu_skr04","Erlöse als Kleinunternehmer nach § 19 Abs. 1 UStG"
"chart_skr04_4186","4186","Revenue from gaming machines, 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Erlöse aus Geldspielautomaten 19 % USt"
"chart_skr04_4200","4200","Revenue","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Erlöse"
"chart_skr04_4300","4300","Revenue, 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_7_skr04","Erlöse 7 % USt"
"chart_skr04_4310","4310","Revenue from intra-European Union supplies of goods and services subject to domestic taxation, 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_eu_skr04","Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt"
"chart_skr04_4315","4315","Revenue from intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_eu_skr04","Erlöse aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt"
"chart_skr04_4320","4320","Revenue from services taxable in another EU country, not subject to domestic taxation","l10n_de.tag_de_pl_01","income","","","Erlöse aus im anderen EU-Land steuerbaren Leistungen, im Inland nicht steuerbare Umsätze"
"chart_skr04_4331","4331","Revenue from taxable electronic services in another EU country","l10n_de.tag_de_pl_01","income","","tax_free_eu_skr04","Erlöse aus im anderen EU-Land steuerpflichtigen elektronischen Dienstleistungen"
"chart_skr04_4335","4335","Revenue from supplies of mobile telephony devices, tablet computers, game consoles and integrated circuits for which the recipient bears VAT under s. 13b UStG","l10n_de.tag_de_pl_01","income","","","Erlöse aus Lieferungen von Mobilfunkgeräten, Tablet-Computern, Spielekonsolen und integrierten Schaltkreisen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet"
"chart_skr04_4336","4336","Revenue from other services taxable in another EU country, for which the recipient bears tax liability","l10n_de.tag_de_pl_01","income","","tax_not_taxable_skr04","Erlöse aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet"
"chart_skr04_4337","4337","Revenue from services for which the recipient bears the tax liability under section 13b UStG","l10n_de.tag_de_pl_01","income","","tax_ust_free_bau_skr04","Erlöse aus Leistungen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet"
"chart_skr04_4338","4338","Revenue from services taxable in a third country, not subject to domestic taxation","l10n_de.tag_de_pl_01","income","","tax_free_third_country_skr04","Erlöse aus im Drittland steuerbaren Leistungen, im Inland nicht steuerbare Umsätze"
"chart_skr04_4339","4339","Revenue from services taxable in another EU country, not subject to domestic taxation","l10n_de.tag_de_pl_01","income","","tax_free_eu_skr04","Erlöse aus im anderen EU-Land steuerbaren Leistungen, im Inland nicht steuerbare Umsätze"
"chart_skr04_4400","4400","Revenue, 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Erlöse 19 % USt"
"chart_skr04_4499","4499","Incidental income (related to purchases)","l10n_de.tag_de_pl_01","income","","","Nebenerlöse (Bezug zu Materialaufwand)"
"chart_skr04_4510","4510","Revenue from waste recycling","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Erlöse Abfallverwertung"
"chart_skr04_4520","4520","Revenue from empties","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Erlöse Leergut"
"chart_skr04_4560","4560","Commission revenue","l10n_de.tag_de_pl_01","income","","","Provisionsumsätze"
"chart_skr04_4564","4564","Tax-exempt commission revenue, section 4 no. 8 ff. UStG","l10n_de.tag_de_pl_01","income","","tax_free_skr04_ohne_vst","Provisionsumsätze, steuerfrei § 4 Nr. 8 ff. UStG"
"chart_skr04_4566","4566","Commission revenue, 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_7_skr04","Provisionsumsätze 7 % USt"
"chart_skr04_4569","4569","Commission revenue, 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Provisionsumsätze 19 % USt"
"chart_skr04_4570","4570","Other income from commissions, licences and patents","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Sonstige Erträge aus Provisionen, Lizenzen und Patenten"
"chart_skr04_4574","4574","Other income from commissions, licences and patents, tax-exempt, s. 4(8) ff. UStG","l10n_de.tag_de_pl_04","income","","tax_free_skr04_ohne_vst","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 8 ff. UStG"
"chart_skr04_4575","4575","Other income from commissions, licences and patents, tax-exempt, s. 4(5) UStG","l10n_de.tag_de_pl_04","income","","tax_free_skr04_mit_vst","Sonstige Erträge aus Provisionen, Lizenzen und Patenten, steuerfrei § 4 Nr. 5 UStG"
"chart_skr04_4576","4576","Other income from commissions, licences and patents, 7 % VAT","l10n_de.tag_de_pl_04","income","","tax_ust_7_skr04","Sonstige Erträge aus Provisionen, Lizenzen und Patenten 7 % USt"
"chart_skr04_4579","4579","Other income from commissions, licences and patents, 19 % VAT","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Sonstige Erträge aus Provisionen, Lizenzen und Patenten 19 % USt"
"chart_skr04_4600","4600","Non-cash withdrawals","l10n_de.tag_de_pl_01","income","","","Unentgeltliche Wertabgaben"
"chart_skr04_4605","4605","Withdrawal of items, no VAT","l10n_de.tag_de_pl_01","income","","tax_free_eu_skr04","Entnahme von Gegenständen ohne USt"
"chart_skr04_4610","4610","Withdrawal by business owner for non-business purposes (goods), 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_7_skr04","Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 7 % USt"
"chart_skr04_4616","4616","Withdrawal by business owner for non-business purposes (goods), 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_7_skr04","Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 7 % USt"
"chart_skr04_4619","4619","Withdrawal by business owner for non-business purposes (goods), no VAT","l10n_de.tag_de_pl_01","income","","","Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) ohne USt"
"chart_skr04_4620","4620","Withdrawal by business owner for non-business purposes (goods), 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Entnahme durch den Unternehmer für Zwecke außerhalb des Unternehmens (Waren) 19 % USt"
"chart_skr04_4630","4630","Use of items for nonbusiness purposes, 7 % VAT","l10n_de.tag_de_pl_04","income","","tax_not_taxable_skr04","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 7 % USt"
"chart_skr04_4639","4639","Use of items for nonbusiness purposes, no VAT (use of vehicles)","l10n_de.tag_de_pl_04","income","","tax_free_eu_skr04","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens ohne USt (Kfz-Nutzung)"
"chart_skr04_4640","4640","Use of items for nonbusiness purposes, 19 % VAT","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19 % USt"
"chart_skr04_4645","4645","Use of items for nonbusiness purposes, 19 % VAT (use of vehicles)","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19 % USt (Kfz-Nutzung)"
"chart_skr04_4646","4646","Use of items for nonbusiness purposes, 19 %VAT (use of telephone)","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Verwendung von Gegenständen für Zwecke außerhalb des Unternehmens 19 % USt (Telefon-Nutzung)"
"chart_skr04_4650","4650","Non-cash other services, 7 % VAT","l10n_de.tag_de_pl_04","income","","tax_ust_7_skr04","Unentgeltliche Erbringung einer sonstigen Leistung 7 % USt"
"chart_skr04_4659","4659","Non-cash other services, no VAT","l10n_de.tag_de_pl_04","income","","tax_free_eu_skr04","Unentgeltliche Erbringung einer sonstigen Leistung ohne USt"
"chart_skr04_4660","4660","Non-cash other services, 19 % VAT","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Unentgeltliche Erbringung einer sonstigen Leistung 19 % USt"
"chart_skr04_4670","4670","Non-cash benefits (goods), 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_7_skr04","Unentgeltliche Zuwendung von Waren 7 % USt"
"chart_skr04_4679","4679","Non-cash benefits (goods), no VAT.","l10n_de.tag_de_pl_01","income","","tax_free_eu_skr04","Unentgeltliche Zuwendung von Waren ohne USt"
"chart_skr04_4680","4680","Non-cash benefits (goods), 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Unentgeltliche Zuwendung von Waren 19 % USt"
"chart_skr04_4686","4686","Non-cash benefits, 19 % VAT","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Unentgeltliche Zuwendung von Gegenständen 19 % USt"
"chart_skr04_4689","4689","Non-cash benefits, no VAT","l10n_de.tag_de_pl_04","income","","tax_free_eu_skr04","Unentgeltliche Zuwendung von Gegenständen ohne USt"
"chart_skr04_4690","4690","Untaxed sales (internal sales)","l10n_de.tag_de_pl_01","income","","tax_not_taxable_skr04","Nicht steuerbare Umsätze (Innenumsätze)"
"chart_skr04_4695","4695","VAT reimbursements, e.g. under s. 24 UStG","l10n_de.tag_de_pl_01","income","","","Umsatzsteuervergütungen, z. B. nach § 24 UStG"
"chart_skr04_4699","4699","Taxes directly related to sales","l10n_de.tag_de_pl_01","income","","","Direkt mit dem Umsatz verbundene Steuern"
"chart_skr04_4700","4700","Sales allowances","l10n_de.tag_de_pl_01","income","","","Erlösschmälerungen"
"chart_skr04_4701","4701","Sales allowances on taxexempt sales under section 4 no. 8 ff. UStG","l10n_de.tag_de_pl_01","income","","","Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 8 ff. UStG"
"chart_skr04_4702","4702","Sales allowances on taxexempt sales under section 4 no. 2-7 UStG","l10n_de.tag_de_pl_01","income","","tax_free_skr04_mit_vst","Erlösschmälerungen für steuerfreie Umsätze nach § 4 Nr. 2 bis 7 UStG"
"chart_skr04_4703","4703","Sales allowances on other tax-exempt sales without input tax deduction","l10n_de.tag_de_pl_01","income","","","Erlösschmälerungen für sonstige steuerfreie Umsätze ohne Vorsteuerabzug"
"chart_skr04_4704","4704","Sales allowances on other tax-exempt sales with input tax deduction","l10n_de.tag_de_pl_01","income","","tax_free_skr04_mit_vst","Erlösschmälerungen für sonstige steuerfreie Umsätze mit Vorsteuerabzug"
"chart_skr04_4705","4705","Sales allowances on taxexempt sales under section 4 no. 1a UStG","l10n_de.tag_de_pl_01","income","","tax_export_skr04","Erlösschmälerungen aus steuerfreien Umsätzen § 4 Nr. 1a UStG"
"chart_skr04_4710","4710","Sales allowances, 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_7_skr04","Erlösschmälerungen 7 % USt"
"chart_skr04_4720","4720","Sales allowances, 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Erlösschmälerungen 19 % USt"
"chart_skr04_4724","4724","Sales allowances on taxexempt intra-European Union deliveries","l10n_de.tag_de_pl_01","income","","tax_eu_sale_skr04","Erlösschmälerungen aus steuerfreien innergemeinschaftlichen Lieferungen"
"chart_skr04_4725","4725","Sales allowances on intra-European Union supplies of goods and services subject to domestic taxation, 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_eu_skr04","Erlösschmälerungen aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt"
"chart_skr04_4726","4726","Sales allowances on intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_eu_skr04","Erlösschmälerungen aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt"
"chart_skr04_4727","4727","Sales allowances on supplies of goods and services taxable in another EU country","l10n_de.tag_de_pl_01","income","","","Erlösschmälerungen aus im anderen EU-Land steuerpflichtigen Lieferungen"
"chart_skr04_4730","4730","Cash discounts granted","l10n_de.tag_de_pl_01","income","","","Gewährte Skonti"
"chart_skr04_4731","4731","Cash discounts granted, 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_7_skr04","Gewährte Skonti 7 % USt"
"chart_skr04_4736","4736","Cash discounts granted, 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Gewährte Skonti 19 % USt"
"chart_skr04_4738","4738","Cash discounts granted for supplies of cell phones, etc. for which the recipient of goods/services is liable for VAT pursuant to section 13b(2) (10) UStG","l10n_de.tag_de_pl_01","income","","","Gewährte Skonti aus Lieferungen von Mobilfunkgeräten etc., für die der Leistungsempfänger die Umsatzsteuer nach § 13b Abs. 2 Nr. 10 UStG schuldet"
"chart_skr04_4741","4741","Cash discounts granted for goods and services for which the recipient bears the tax liability under section 13b UStG","l10n_de.tag_de_pl_01","income","","tax_ust_free_mobil_skr04","Gewährte Skonti aus Leistungen, für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet"
"chart_skr04_4742","4742","Cash discounts granted on revenue from other services taxable in another EU country, for which the recipient bears tax liability","l10n_de.tag_de_pl_01","income","","tax_not_taxable_skr04","Gewährte Skonti aus Erlösen aus im anderen EU-Land steuerpflichtigen sonstigen Leistungen, für die der Leistungsempfänger die Umsatzsteuer schuldet"
"chart_skr04_4743","4743","Sales discounts granted on tax-exempt intra-European Union deliveries, section 4 no. 1b UStG","l10n_de.tag_de_pl_01","income","","","Gewährte Skonti aus steuerfreien innergemeinschaftlichen Lieferungen § 4 Nr. 1b UStG"
"chart_skr04_4745","4745","Cash discounts granted on intra-European Union supplies of goods and services subject to domestic taxation","l10n_de.tag_de_pl_01","income","","","Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen"
"chart_skr04_4746","4746","Cash discounts granted on intra-European Union supplies of goods and services subject to domestic taxation, 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_eu_skr04","Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt"
"chart_skr04_4748","4748","Cash discounts granted on intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_eu_skr04","Gewährte Skonti aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt"
"chart_skr04_4750","4750","Volume discounts granted, 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_7_skr04","Gewährte Boni 7 % USt"
"chart_skr04_4760","4760","Volume discounts granted, 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Gewährte Boni 19 % USt"
"chart_skr04_4770","4770","Rebates granted","l10n_de.tag_de_pl_01","income","","","Gewährte Rabatte"
"chart_skr04_4780","4780","Rebates granted 7 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_7_skr04","Gewährte Rabatte 7 % USt"
"chart_skr04_4790","4790","Rebates granted 19 % VAT","l10n_de.tag_de_pl_01","income","","tax_ust_19_skr04","Gewährte Rabatte 19 % USt"
"chart_skr04_4800","4800","Inventory changes - finished goods","l10n_de.tag_de_pl_02","income_other","","","Bestandsveränderungen - fertige Erzeugnisse"
"chart_skr04_4810","4810","Inventory changes - unfinished goods","l10n_de.tag_de_pl_02","income_other","","","Bestandsveränderungen - unfertige Erzeugnisse"
"chart_skr04_4815","4815","Inventory changes - services in progress","l10n_de.tag_de_pl_02","income_other","","","Bestandsveränderungen - unfertige Leistungen"
"chart_skr04_4816","4816","Inventory changes - construction contracts in progress","l10n_de.tag_de_pl_02","income_other","","","Bestandsveränderungen in Ausführung befindlicher Bauaufträge"
"chart_skr04_4818","4818","Inventory changes - orders in progress","l10n_de.tag_de_pl_02","income_other","","","Bestandsveränderungen in Arbeit befindlicher Aufträge"
"chart_skr04_4820","4820","Other own work capitalised","l10n_de.tag_de_pl_03","income_other","","","Andere aktivierte Eigenleistungen"
"chart_skr04_4824","4824","Other own work capitalised (borrowing costs attributable to cost of sales)","l10n_de.tag_de_pl_03","income_other","","","Aktivierte Eigenleistungen (den Herstellungskosten zurechenbare Fremdkapitalzinsen)"
"chart_skr04_4825","4825","Own work capitalised to produce internally generated intangible fixed assets","l10n_de.tag_de_pl_03","income_other","","","Aktivierte Eigenleistungen zur Erstellung von selbst geschaffenen immateriellen Vermögensgegenständen"
"chart_skr04_4830","4830","Other operating income","l10n_de.tag_de_pl_04","income","","","Sonstige betriebliche Erträge"
"chart_skr04_4832","4832","Other operating income from affiliated companies","l10n_de.tag_de_pl_04","income","","","Sonstige betriebliche Erträge von verbundenen Unternehmen"
"chart_skr04_4833","4833","Other incidental income","l10n_de.tag_de_pl_04","income","","","Andere Nebenerlöse"
"chart_skr04_4835","4835","Other regular operating income","l10n_de.tag_de_pl_04","income","","","Sonstige Erträge betrieblich und regelmäßig"
"chart_skr04_4836","4836","Other regular operating income, 19 % VAT","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Sonstige Erträge betrieblich und regelmäßig 19 % USt"
"chart_skr04_4837","4837","Other regular non-operating income","l10n_de.tag_de_pl_04","income","","","Sonstige Erträge betriebsfremd und regelmäßig"
"chart_skr04_4838","4838","Reimbursed input tax, other countries","l10n_de.tag_de_pl_04","income","","","Erstattete Vorsteuer anderer Länder"
"chart_skr04_4839","4839","Other infrequent income","l10n_de.tag_de_pl_04","income","","","Sonstige Erträge unregelmäßig"
"chart_skr04_4840","4840","Currency translation gains","l10n_de.tag_de_pl_04","income","","","Erträge aus der Währungsumrechnung"
"chart_skr04_4841","4841","Other regular operating income tax-exempt, section 4 no. 8 ff UStG","l10n_de.tag_de_pl_04","income","","tax_free_skr04_ohne_vst","Sonstige Erträge betrieblich und regelmäßig, steuerfrei § 4 Nr. 8 ff. UStG"
"chart_skr04_4842","4842","Other regular operating income tax-exempt, e.g. section 4 nos. 2-7 UStG","l10n_de.tag_de_pl_04","income","","tax_free_skr04_mit_vst","Sonstige betriebliche Erträge, steuerfrei z. B. § 4 Nr. 2 bis 7 UStG"
"chart_skr04_4843","4843","Income from remeasurement of cash funds","l10n_de.tag_de_pl_04","income","","","Erträge aus Bewertung Finanzmittelfonds"
"chart_skr04_4844","4844","Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1a UStG (book gain)","l10n_de.tag_de_pl_04","income","","tax_export_skr04","Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchgewinn)"
"chart_skr04_4845","4845","Revenue from sales of tangible fixed assets, 19% VAT (book gain)","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchgewinn)"
"chart_skr04_4847","4847","Currency translation gains (not s. 256a HGB)","l10n_de.tag_de_pl_04","income","","","Erträge aus der Währungsumrechnung (nicht § 256a HGB)"
"chart_skr04_4848","4848","Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1b UStG (book gain)","l10n_de.tag_de_pl_04","income","","tax_eu_sale_skr04","Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchgewinn)"
"chart_skr04_4849","4849","Revenue from sales of tangible fixed assets (book gain)","l10n_de.tag_de_pl_04","income","","","Erlöse aus Verkäufen Sachanlagevermögen (bei Buchgewinn)"
"chart_skr04_4850","4850","Revenue from sales of intangible fixed assets (book gain)","l10n_de.tag_de_pl_04","income","","","Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchgewinn)"
"chart_skr04_4851","4851","Revenue from sales of long-term financial assets (book gain)","l10n_de.tag_de_pl_04","income","","","Erlöse aus Verkäufen Finanzanlagen (bei Buchgewinn)"
"chart_skr04_4852","4852","Revenue from sales of long-term financial assets, section 3 no. 40 EStG/section 8b(2) KStG (book gain)","l10n_de.tag_de_pl_04","income","","tax_free_skr04_ohne_vst","Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)"
"chart_skr04_4855","4855","Disposals of tangible fixed assets (net carrying amount for book gain)","l10n_de.tag_de_pl_04","income","","","Anlagenabgänge Sachanlagen (Restbuchwert bei Buchgewinn)"
"chart_skr04_4856","4856","Disposals of intangible fixed assets (net carrying amount for book gain)","l10n_de.tag_de_pl_04","income","","","Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchgewinn)"
"chart_skr04_4857","4857","Disposals of long-term financial assets (net carrying amount for book gain)","l10n_de.tag_de_pl_04","income","","","Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchgewinn)"
"chart_skr04_4858","4858","Disposals of long-term financial assets, section 3 no. 40 EStG/section 8b(2) KStG (net carrying amount for book gain)","l10n_de.tag_de_pl_04","income","","","Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (Restbuchwert bei Buchgewinn)"
"chart_skr04_4860","4860","Income from real estate","l10n_de.tag_de_pl_04","income","","","Grundstückserträge"
"chart_skr04_4861","4861","Rental and lease income, VAT-exempt s. 4 no. 12 UStG","l10n_de.tag_de_pl_04","income","","tax_free_skr04_ohne_vst","Erlöse aus Vermietung und Verpachtung, umsatzsteuerfrei § 4 Nr. 12 UStG"
"chart_skr04_4862","4862","Rental and lease income, 19 % VAT","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Erlöse aus Vermietung und Verpachtung 19 % USt"
"chart_skr04_4900","4900","Income from disposal of fixed assets","l10n_de.tag_de_pl_04","income","","","Erträge aus dem Abgang von Gegenständen des Anlagevermögens"
"chart_skr04_4901","4901","Income from disposal of shares in corporations (long-term financial assets), section 3 no. 40 EStG/section 8b(2) KStG","l10n_de.tag_de_pl_04","income","","","Erträge aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG"
"chart_skr04_4905","4905","Income from disposal of current assets (excluding inventories)","l10n_de.tag_de_pl_04","income","","","Erträge aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräte"
"chart_skr04_4906","4906","Income from disposal of current assets (excluding inventories), section 3 no. 40 EStG/section 8b(2) KStG","l10n_de.tag_de_pl_04","income","","","Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG"
"chart_skr04_4910","4910","Income from reversal of write-downs of tangible fixed assets","l10n_de.tag_de_pl_04","income","","","Erträge aus Zuschreibungen des Sachanlagevermögens"
"chart_skr04_4911","4911","Income from reversal of write-downs of intangible fixed assets","l10n_de.tag_de_pl_04","income","","","Erträge aus Zuschreibungen des immateriellen Anlagevermögens"
"chart_skr04_4912","4912","Income from reversal of write-downs of longterm financial assets","l10n_de.tag_de_pl_04","income","","","Erträge aus Zuschreibungen des Finanzanlagevermögens"
"chart_skr04_4913","4913","Income from reversal of write-downs of longterm financial assets, section 3 no. 40 EStG/section 8b(3) sentence 8 KStG","l10n_de.tag_de_pl_04","income","","","Erträge aus Zuschreibungen des Finanzanlagevermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 Satz 8 KStG"
"chart_skr04_4914","4914","Income from reversal of write-downs, section 3 no. 40 EStG/section 8b(2) KStG","l10n_de.tag_de_pl_04","income","","","Erträge aus Zuschreibungen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG"
"chart_skr04_4915","4915","Income from reversal of write-downs of current assets excluding inventories","l10n_de.tag_de_pl_04","income","","","Erträge aus Zuschreibungen des Umlaufvermögens (außer Vorräte)"
"chart_skr04_4916","4916","Income from reversal of write-downs of current assets, section 3 no. 40 EStG/section 8b(3) sentence 8 KStG","l10n_de.tag_de_pl_04","income","","","Erträge aus Zuschreibungen des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 Satz 8 KStG"
"chart_skr04_4920","4920","Income from reduction in global valuation allowances on receivables","l10n_de.tag_de_pl_04","income","","","Erträge aus der Herabsetzung der Pauschalwertberichtigung auf Forderungen"
"chart_skr04_4923","4923","Income from reduction in specific valuation allowances on receivables","l10n_de.tag_de_pl_04","income","","","Erträge aus der Herabsetzung der Einzelwertberichtigung auf Forderungen"
"chart_skr04_4925","4925","Income from recoveries of receivables previously written off","l10n_de.tag_de_pl_04","income","","","Erträge aus abgeschriebenen Forderungen"
"chart_skr04_4927","4927","Income from reversal of tax reserve under s. 6b(3) EStG","l10n_de.tag_de_pl_04","income","","","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 3 EStG"
"chart_skr04_4928","4928","Income from reversal of tax reserve under s. 6b(10) EStG","l10n_de.tag_de_pl_04","income","","","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 6b Abs. 10 EStG"
"chart_skr04_4929","4929","Income from reversal of replacement reserve under R.6.6 EStR","l10n_de.tag_de_pl_04","income","","","Erträge aus der Auflösung der Rücklage für Ersatzbeschaffung, R 6.6 EStR"
"chart_skr04_4930","4930","Income from reversal of provisions","l10n_de.tag_de_pl_04","income","","","Erträge aus der Auflösung von Rückstellungen"
"chart_skr04_4932","4932","Income from remission of liabilities","l10n_de.tag_de_pl_04","income","","","Erträge aus der Herabsetzung von Verbindlichkeiten"
"chart_skr04_4934","4934","Income from the reversal of a start-up reserve","l10n_de.tag_de_pl_04","income","","","Erträge aus der Auflösung einer Anlaufrücklage"
"chart_skr04_4935","4935","Income from the reversal of other tax reserves","l10n_de.tag_de_pl_04","income","","","Erträge aus der Auflösung sonstiger steuerlicher Rücklagen"
"chart_skr04_4936","4936","Income from the reversal of reserves (accumulated depreciation in accordance with Sec. 7g (2) EStG)","l10n_de.tag_de_pl_04","income","","","Erträge aus der Auflösung von Rückstellungen (kumulierte Abschreibungen nach § 7g Abs. 2 EStG)"
"chart_skr04_4937","4937","Income from reversal of accelerated tax depreciation","l10n_de.tag_de_pl_04","income","","","Erträge aus der Auflösung steuerrechtlicher Sonderabschreibungen"
"chart_skr04_4938","4938","Income from reversal of tax reserve under s. 4g EStG","l10n_de.tag_de_pl_04","income","","","Erträge aus der Auflösung einer steuerlichen Rücklage nach § 4g EStG"
"chart_skr04_4939","4939","Income Release of tax reserves § 52 (16) EStG","l10n_de.tag_de_pl_04","income","","","Erträge Auflösung von Steuerrückstellungen § 52 (16) EStG"
"chart_skr04_4940","4940","Allocated other noncash benefits (excluding goods)","l10n_de.tag_de_pl_04","income","","","Verrechnete sonstige Sachbezüge (keine Waren)"
"chart_skr04_4941","4941","Non-cash benefits, 7 % VAT (goods)","l10n_de.tag_de_pl_04","income","","tax_ust_7_skr04","Sachbezüge 7 % USt (Waren)"
"chart_skr04_4945","4945","Non-cash benefits, 19 % VAT (goods)","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Sachbezüge 19 % USt (Waren)"
"chart_skr04_4947","4947","Allocated other noncash benefits from provision of car, 19 % VAT","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Verrechnete sonstige Sachbezüge aus Kfz-Gestellung 19 % USt"
"chart_skr04_4948","4948","Allocated other noncash benefits, 19 % VAT","l10n_de.tag_de_pl_04","income","","tax_ust_19_skr04","Verrechnete sonstige Sachbezüge 19 % USt"
"chart_skr04_4949","4949","Allocated other noncash benefits, no VAT","l10n_de.tag_de_pl_04","income","","","Verrechnete sonstige Sachbezüge ohne Umsatzsteuer"
"chart_skr04_4960","4960","Prior - period income","l10n_de.tag_de_pl_04","income","","","Periodenfremde Erträge"
"chart_skr04_4970","4970","Insurance recoveries and compensation payments","l10n_de.tag_de_pl_04","income","","",""
"chart_skr04_4972","4972","Refunds Act on Reimbursement of Employers' Expenses (AAG)","l10n_de.tag_de_pl_04","income","","","Erstattungen Aufwendungsausgleichsgesetz"
"chart_skr04_4975","4975","Investment subsidies (taxable)","l10n_de.tag_de_pl_04","income","","","Investitionszuschüsse (steuerpflichtig)"
"chart_skr04_4980","4980","Investment grants (taxexempt)","l10n_de.tag_de_pl_04","income","","","Investitionszulagen (steuerfrei)"
"chart_skr04_4981","4981","Tax-exempt income from reversal of tax reserves","l10n_de.tag_de_pl_04","income","","","Steuerfreie Erträge aus der Auflösung von steuerlichen Rücklagen"
"chart_skr04_4982","4982","Other tax-exempt operating income","l10n_de.tag_de_pl_04","income","","","Sonstige steuerfreie Betriebseinnahmen"
"chart_skr04_4987","4987","Income from capitalisation of assets acquired free of charge","l10n_de.tag_de_pl_04","income","","","Erträge aus der Aktivierung unentgeltlich erworbener Vermögensgegenstände"
"chart_skr04_4989","4989","Reimbursements, refunds and credit entries relating to prior periods","l10n_de.tag_de_pl_04","income","","","Kostenerstattungen, Rückvergütungen und Gutschriften für frühere Jahre"
"chart_skr04_4992","4992","Income from administrative expense allocations","l10n_de.tag_de_pl_04","income","","","Erträge aus Verwaltungskostenumlagen"
"chart_skr04_5000","5000","Cost of raw materials, consumables and supplies, and of purchased merchandise","l10n_de.tag_de_pl_05","expense","","","Aufwendungen für Roh-, Hilfsund Betriebsstoffe und für bezogene Waren"
"chart_skr04_5100","5100","Raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","","","Einkauf Roh-, Hilfs- und Betriebsstoffe"
"chart_skr04_5110","5110","Cost of raw materials, consumables and supplies, 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer"
"chart_skr04_5130","5130","Cost of raw materials, consumables and supplies, 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer"
"chart_skr04_5160","5160","Cost of raw materials, consumables and supplies, intra-European Union acquisitions, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_7_purchase_skr04","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer"
"chart_skr04_5162","5162","Cost of raw materials, consumables and supplies, intra-European Union acquisitions, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_19_purchase_skr04","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5166","5166","Cost of raw materials, consumables and supplies, intra-European Union acquisitions, no input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_7_purchase_no_vst_skr04","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 7 % Umsatzsteuer"
"chart_skr04_5167","5167","Cost of raw materials, consumables and supplies, intra-European Union acquisitions, no input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_19_purchase_no_vst_skr04","Einkauf Roh-, Hilfs- und Betriebsstoffe, innergemeinschaftlicher Erwerb ohne Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5189","5189","Cost of raw materials, consumables and supplies as last purchaser in a triangular transaction, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_vst_ust_19_purchase_3eck_last_skr04","Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5190","5190","Fuels (production)","l10n_de.tag_de_pl_05","expense","","","Energiestoffe (Fertigung)"
"chart_skr04_5191","5191","Fuels (production), 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Energiestoffe (Fertigung) 7 % Vorsteuer"
"chart_skr04_5192","5192","Fuels (production), 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Energiestoffe (Fertigung) 19 % Vorsteue"
"chart_skr04_5200","5200","Cost of merchandise","l10n_de.tag_de_pl_05","expense","","","Wareneingang"
"chart_skr04_5300","5300","Cost of merchandise, 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Wareneingang 7 % Vorsteuer"
"chart_skr04_5349","5349","Cost of merchandise without input tax deduction","l10n_de.tag_de_pl_05","expense","","","Wareneingang ohne Vorsteuerabzug"
"chart_skr04_5400","5400","Cost of merchandise, 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Wareneingang 19 % Vorsteuer"
"chart_skr04_5420","5420","Intra-European Union acquisitions, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_7_purchase_skr04","Innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer"
"chart_skr04_5425","5425","Intra-European Union acquisitions, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_19_purchase_skr04","Innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5430","5430","Intra-European Union acquisitions, no input tax and 7 % VAT","","expense","","tax_eu_7_purchase_no_vst_skr04","Innergemeinschaftlicher Erwerb ohne Vorsteuer und 7 % Umsatzsteuer"
"chart_skr04_5435","5435","Intra-European Union acquisitions, no input tax and 19 % VAT","","expense","","tax_eu_19_purchase_no_vst_skr04","Innergemeinschaftlicher Erwerb ohne Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5440","5440","Intra-European Union acquisition of new vehicles from supplier without VAT identification number, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_car_purchase_skr04","Innergemeinschaftlicher Erwerb von Neufahrzeugen von Lieferanten ohne Umsatzsteuer-Identifikationsnummer 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5550","5550","Tax-exempt intra-European Union acquisitions","l10n_de.tag_de_pl_05","expense","","tax_eu_purchase_tax_free_skr04","Steuerfreier innergemeinschaftlicher Erwerb"
"chart_skr04_5551","5551","Cost of merchandise in a third country, taxable","l10n_de.tag_de_pl_05","expense","","tax_import_19_and_payable_skr04","Wareneingang im Drittland steuerbar"
"chart_skr04_5552","5552","Acquisition by 1st purchaser in a triangular transaction","l10n_de.tag_de_pl_05","expense","","","Erwerb 1. Abnehmer innerhalb eines Dreiecksgeschäftes"
"chart_skr04_5553","5553","Purchase of merchandise as last purchaser in a triangular transaction, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_vst_ust_19_purchase_3eck_last_skr04","Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5557","5557","Goods receipt, taxable in third country (7%)","l10n_de.tag_de_pl_05","expense","","","Wareneingang, steuerpflichtig im Drittland (7%)"
"chart_skr04_5559","5559","Tax-exempt imports","l10n_de.tag_de_pl_05","expense","","","Steuerfreie Einfuhren"
"chart_skr04_5600","5600","Merchandise from a VAT warehouse, section 13a UStG, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","","","Nicht abziehbare Vorsteuer"
"chart_skr04_5610","5610","Non-deductible input tax, 7 %","l10n_de.tag_de_pl_05","expense","","","Nicht abziehbare Vorsteuer 7 %"
"chart_skr04_5660","5660","Non-deductible input tax, 19 %","l10n_de.tag_de_pl_05","expense","","","Nicht abziehbare Vorsteuer 19 %"
"chart_skr04_5700","5700","Trade discounts","l10n_de.tag_de_pl_05","expense","","","Nachlässe"
"chart_skr04_5701","5701","Trade discounts on cost of raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","","","Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe"
"chart_skr04_5710","5710","Trade discounts, 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Nachlässe 7 % Vorsteuer"
"chart_skr04_5714","5714","Trade discounts on cost of raw materials, consumables and supplies, 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe 7 % Vorsteuer"
"chart_skr04_5715","5715","Trade discounts on cost of raw materials, consumables and supplies, 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe 19 % Vorsteuer"
"chart_skr04_5717","5717","Trade discounts on cost of raw materials, consumables and supplies, intra-EU acquisitions, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_7_purchase_skr04","Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe, innergemeinschaftlicher Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer"
"chart_skr04_5718","5718","Trade discounts on cost of raw materials, consumables and supplies, intra-EU acquisitions, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_19_purchase_skr04","Nachlässe aus Einkauf Roh-, Hilfsund Betriebsstoffe, innergemeinschaftlicher Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5720","5720","Trade discounts, 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Nachlässe 19 % Vorsteuer"
"chart_skr04_5724","5724","Trade discounts on intra-European Union acquisitions, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_7_purchase_skr04","Nachlässe aus innergemeinschaftlichem Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer"
"chart_skr04_5725","5725","Trade discounts on intra-European Union acquisitions, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_19_purchase_skr04","Nachlässe aus innergemeinschaftlichem Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5730","5730","Cash discounts received","l10n_de.tag_de_pl_05","expense","","","Erhaltene Skonti"
"chart_skr04_5731","5731","Cash discounts received, 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Erhaltene Skonti 7 % Vorsteuer"
"chart_skr04_5733","5733","Cash discounts received on cost of raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","","","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe"
"chart_skr04_5734","5734","Cash discounts received on cost of raw materials, consumables and supplies, 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer"
"chart_skr04_5736","5736","Cash discounts received, 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Erhaltene Skonti 19 % Vorsteuer"
"chart_skr04_5738","5738","Cash discounts received on cost of raw materials, consumables and supplies, 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer"
"chart_skr04_5741","5741","Cash discounts received on cost of raw materials, consumables and supplies, taxable intra-European Union acquisitions, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_19_purchase_skr04","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5743","5743","Cash discounts received on cost of raw materials, consumables and supplies, taxable intra-European Union acquisitions, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","","tax_eu_7_purchase_skr04","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb 7 % Vorsteuer und 7 % Umsatzsteuer"
"chart_skr04_5744","5744","Cash discounts received on raw materials, consumables and supplies, taxable intra-European Union acquisitions","l10n_de.tag_de_pl_05","expense","","","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe aus steuerpflichtigem innergemeinschaftlichem Erwerb"
"chart_skr04_5750","5750","Volume discounts received, 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Erhaltene Boni 7 % Vorsteuer"
"chart_skr04_5753","5753","Volume discounts received on cost of raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","","","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe"
"chart_skr04_5754","5754","Volume discounts received on cost of raw materials, consumables and supplies, 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer"
"chart_skr04_5755","5755","Volume discounts received on cost of raw materials, consumables and supplies, 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Erhaltene Boni aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer"
"chart_skr04_5760","5760","Volume discounts received, 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Erhaltene Boni 19 % Vorsteuer"
"chart_skr04_5770","5770","Rebates received","l10n_de.tag_de_pl_05","expense","","","Erhaltene Rabatte"
"chart_skr04_5780","5780","Rebates received, 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Erhaltene Rabatte 7 % Vorsteuer"
"chart_skr04_5783","5783","Rebates received on cost of raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","","","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe"
"chart_skr04_5784","5784","Rebates received on cost of raw materials, consumables and supplies, 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 7 % Vorsteuer"
"chart_skr04_5785","5785","Rebates received on cost of raw materials, consumables and supplies, 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Erhaltene Rabatte aus Einkauf Roh-, Hilfs- und Betriebsstoffe 19 % Vorsteuer"
"chart_skr04_5788","5788","Cash discounts received on cost of raw materials, consumables and supplies, 10.7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_107_farmer_skr04","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 10,7 % Vorsteuer"
"chart_skr04_5790","5790","Rebates received, 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Erhaltene Rabatte 19 % Vorsteuer"
"chart_skr04_5792","5792","Cash discounts received on cost of raw materials, consumables and supplies as last purchaser in a triangular transaction, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_vst_ust_19_purchase_3eck_last_skr04","Erhaltene Skonti aus Erwerb Roh-, Hilfs- und Betriebsstoffe als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5793","5793","Cash discounts received on purchase of merchandise as last purchaser in a triangular transaction, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","","Erhaltene Skonti aus Erwerb Waren als letzter Abnehmer innerhalb Dreiecksgeschäft 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5794","5794","Cash discounts received, 5.5 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_55_farmer_skr04","Erhaltene Skonti 5,5 % Vorsteuer"
"chart_skr04_5796","5796","Cash discounts received, 10.7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_107_farmer_skr04","Erhaltene Skonti 10,7 % Vorsteuer"
"chart_skr04_5798","5798","Cash discounts received on cost of raw materials, consumables and supplies, 5.5 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_55_farmer_skr04","Erhaltene Skonti aus Einkauf Roh-, Hilfs- und Betriebsstoffe 5,5 % Vorsteuer"
"chart_skr04_5800","5800","Delivery costs","l10n_de.tag_de_pl_05","expense","","","Bezugsnebenkosten"
"chart_skr04_5820","5820","Empties","l10n_de.tag_de_pl_05","expense","","","Leergut"
"chart_skr04_5840","5840","Customs and import duties","l10n_de.tag_de_pl_05","expense","","","Zölle und Einfuhrabgaben"
"chart_skr04_5880","5880","Changes in inventories of raw materials, consumables and supplies, and of purchased merchandise","l10n_de.tag_de_pl_05","expense","","","Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe sowie bezogene Waren"
"chart_skr04_5881","5881","Changes in inventories of purchased merchandise","l10n_de.tag_de_pl_05","expense","","","Bestandsveränderungen Waren"
"chart_skr04_5885","5885","Changes in inventories of raw materials, consumables and supplies","l10n_de.tag_de_pl_05","expense","","","Bestandsveränderungen Roh-, Hilfs- und Betriebsstoffe"
"chart_skr04_5900","5900","Purchased services","l10n_de.tag_de_pl_05","expense","","","Fremdleistungen"
"chart_skr04_5906","5906","Purchased services, 19 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_19_skr04","Fremdleistungen 19 % Vorsteuer"
"chart_skr04_5908","5908","Purchased services, 7 % input tax","l10n_de.tag_de_pl_05","expense","","tax_vst_7_skr04","Fremdleistungen 7 % Vorsteuer"
"chart_skr04_5909","5909","Purchased services, no input tax","l10n_de.tag_de_pl_05","expense","","","Fremdleistungen ohne Vorsteuer"
"chart_skr04_5910","5910","Construction services supplied by domestic contractor, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","","tax_ust_vst_7_purchase_13b_bau_skr04","Bauleistungen eines im Inland ansässigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer"
"chart_skr04_5913","5913","Other services supplied by a contractor in another EU country, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_08_7","expense","","tax_eu_7_purchase_goods_skr04","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer"
"chart_skr04_5915","5915","Services supplied by foreign contractor, 7 % input tax and 7 % VAT","l10n_de.tag_de_pl_05","expense","","tax_vst_ust_7_purchase_13b_werk_ausland_skr04","Leistungen eines im Ausland ansässigen Unternehmers 7 % Vorsteuer und 7 % Umsatzsteuer"
"chart_skr04_5920","5920","Construction services supplied by domestic contractor, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_ust_vst_19_purchase_13b_bau_skr04","Bauleistungen eines im Inland ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5923","5923","Other services supplied by a contractor in another EU country, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_08_7","expense","","tax_eu_19_purchase_goods_skr04","Sonstige Leistungen eines im anderen EU-Land ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5925","5925","Services supplied by foreign contractor, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_05","expense","","tax_vst_ust_19_purchase_13b_werk_ausland_skr04","Leistungen eines im Ausland ansässigen Unternehmers 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5950","5950","Cash discounts received on services for which recipient bears tax liability under section 13b UStG","l10n_de.tag_de_pl_08_7","expense","","","Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird"
"chart_skr04_5951","5951","Cash discounts received on services for which recipient bears tax liability under section 13b UStG, 19 % input tax and 19 % VAT","l10n_de.tag_de_pl_08_7","expense","","tax_vst_ust_19_purchase_13b_werk_ausland_skr04","Erhaltene Skonti aus Leistungen, für die als Leistungsempfänger die Steuer nach § 13b UStG geschuldet wird 19 % Vorsteuer und 19 % Umsatzsteuer"
"chart_skr04_5970","5970","Purchased service (rent/lease for movable property)","l10n_de.tag_de_pl_08_7","expense","","","Fremdleistungen (Miet- und Pachtzinsen bewegliche Wirtschaftsgüter)"
"chart_skr04_5975","5975","Purchased services (rent/lease for immovable property)","l10n_de.tag_de_pl_08_7","expense","","","Fremdleistungen (Miet- und Pachtzinsen unbewegliche Wirtschaftsgüter)"
"chart_skr04_5980","5980","Purchased services (recompense for rights and licences)","l10n_de.tag_de_pl_08_7","expense","","","Fremdleistungen (Entgelte für Rechte und Lizenzen)"
"chart_skr04_5985","5985","Purchased services (remuneration for rental and lease of assets - corresponds to special business income)","l10n_de.tag_de_pl_08_7","expense","","","Fremdleistungen (Vergütungen für die Überlassung von Wirtschaftsgütern - mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6000","6000","Wages and salaries","l10n_de.tag_de_pl_06","expense","","","Löhne und Gehälter"
"chart_skr04_6010","6010","Wages","l10n_de.tag_de_pl_06","expense","","","Löhne"
"chart_skr04_6020","6020","Salaries","l10n_de.tag_de_pl_06","expense","","","Gehälter"
"chart_skr04_6024","6024","Managing director salaries of shareholders of limited liability company (GmbH)","l10n_de.tag_de_pl_06","expense","","","Geschäftsführergehälter der GmbH-Gesellschafter"
"chart_skr04_6026","6026","Management bonuses paid to shareholder managers","l10n_de.tag_de_pl_06","expense","","","Tantiemen Gesellschafter-Geschäftsführer"
"chart_skr04_6027","6027","Managing director salaries","l10n_de.tag_de_pl_06","expense","","","Geschäftsführergehälter"
"chart_skr04_6028","6028","Remuneration of salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","","","Vergütungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6029","6029","Management bonuses paid to employees","l10n_de.tag_de_pl_06","expense","","","Tantiemen Arbeitnehmer"
"chart_skr04_6030","6030","Casual labour wages","l10n_de.tag_de_pl_06","expense","","","Aushilfslöhne"
"chart_skr04_6035","6035","Wages for marginal part-time work","l10n_de.tag_de_pl_06","expense","","","Löhne für Minijobs"
"chart_skr04_6036","6036","Flat-rate taxes for marginal part-time workers","l10n_de.tag_de_pl_06","expense","","","Pauschale Steuer für Minijobber"
"chart_skr04_6037","6037","Flat-rate taxes for shareholder managers","l10n_de.tag_de_pl_06","expense","","","Pauschale Steuer für Gesellschafter-Geschäftsführer"
"chart_skr04_6038","6038","Flat-rate taxes for salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","","","Pauschale Steuer für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6039","6039","Flat-rate taxes for employees","l10n_de.tag_de_pl_06","expense","","","Pauschale Steuer für Arbeitnehmer"
"chart_skr04_6040","6040","Flat-rate tax on casual labour wages","l10n_de.tag_de_pl_06","expense","","","Pauschale Steuer für Aushilfen"
"chart_skr04_6045","6045","Tips","l10n_de.tag_de_pl_06","expense","","","Bedienungsgelder"
"chart_skr04_6050","6050","Salaries of spouses","l10n_de.tag_de_pl_06","expense","","","Ehegattengehalt"
"chart_skr04_6060","6060","Voluntary social benefits subject to wage tax","l10n_de.tag_de_pl_06","expense","","","Freiwillige soziale Aufwendungen, lohnsteuerpflichtig"
"chart_skr04_6066","6066","Voluntary non-cash benefits provided to marginal part-time workers","l10n_de.tag_de_pl_06","expense","","","Freiwillige Zuwendungen an Minijobber"
"chart_skr04_6067","6067","Voluntary non-cash benefits provided to shareholder managers","l10n_de.tag_de_pl_06","expense","","","Freiwillige Zuwendungen an Gesellschafter-Geschäftsführer"
"chart_skr04_6068","6068","Voluntary non-cash benefits provided to salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","","","Freiwillige Zuwendungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6069","6069","Flat-rate tax on other benefits (e.g. travel allowances","l10n_de.tag_de_pl_06","expense","","","Pauschale Steuer auf sonstige Bezüge (z. B. Fahrtkostenzuschüsse)"
"chart_skr04_6070","6070","Sick pay supplements","l10n_de.tag_de_pl_06","expense","","","Krankengeldzuschüsse"
"chart_skr04_6071","6071","Non-cash benefits and services provided to marginal part-time workers","l10n_de.tag_de_pl_06","expense","","","Sachzuwendungen und Dienstleistungen an Minijobber"
"chart_skr04_6072","6072","Non-cash benefits and services provided to employees","l10n_de.tag_de_pl_06","expense","","","Sachzuwendungen und Dienstleistungen an Arbeitnehmer"
"chart_skr04_6073","6073","Non-cash benefits and services provided to shareholder managers","l10n_de.tag_de_pl_06","expense","","","Sachzuwendungen und Dienstleistungen an Gesellschafter-Geschäftsführer"
"chart_skr04_6074","6074","Non-cash benefits and services provided to salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","","","Sachzuwendungen und Dienstleistungen an angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6075","6075","Employment agency subsidies (credit balances)","l10n_de.tag_de_pl_06","expense","","","Zuschüsse der Agenturen für Arbeit (Haben)"
"chart_skr04_6076","6076","Expenses from change in provisions for vacation pay","l10n_de.tag_de_pl_06","expense","","","Aufwendungen aus der Veränderung von Urlaubsrückstellungen"
"chart_skr04_6077","6077","Expenses from change in provisions for vacation pay for shareholder-managers","l10n_de.tag_de_pl_06","expense","","","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Gesellschafter-Geschäftsführer"
"chart_skr04_6078","6078","Expenses from change in provisions for vacation pay for salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","","","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für angestellte Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6079","6079","Expenses from change in provisions for vacation pay for marginal part-time workers","l10n_de.tag_de_pl_06","expense","","","Aufwendungen aus der Veränderung von Urlaubsrückstellungen für Minijobber"
"chart_skr04_6080","6080","Capital-forming payments","l10n_de.tag_de_pl_06","expense","","","Vermögenswirksame Leistungen"
"chart_skr04_6090","6090","Travel expense reimbursement - home/workplace","l10n_de.tag_de_pl_06","expense","","","Fahrtkostenerstattung Wohnung/Arbeitsstätte"
"chart_skr04_6100","6100","Social security, postemployment and other employee benefit costs","l10n_de.tag_de_pl_06","expense","","","Soziale Abgaben und Aufwendungen für Altersversorgung und für Unterstützung"
"chart_skr04_6110","6110","Statutory social security expenses","l10n_de.tag_de_pl_06","expense","","","Gesetzliche soziale Aufwendungen"
"chart_skr04_6118","6118","Statutory social security expenses for salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","","","Gesetzliche soziale Aufwendungen für Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6120","6120","Contributions to occupational health and safety agency","l10n_de.tag_de_pl_06","expense","","","Beiträge zur Berufsgenossenschaft"
"chart_skr04_6130","6130","Voluntary social benefits not subject to wage tax","l10n_de.tag_de_pl_06","expense","","","Freiwillige soziale Aufwendungen, lohnsteuerfrei"
"chart_skr04_6140","6140","Post-employment benefit costs","l10n_de.tag_de_pl_06","expense","","","Aufwendungen für Altersversorgung"
"chart_skr04_6147","6147","Flat-rate tax on other benefits (e.g. direct insurance policies)","l10n_de.tag_de_pl_06","expense","","","Pauschale Steuer auf sonstige Bezüge (z. B. Direktversicherungen)"
"chart_skr04_6148","6148","Post-employment benefit costs of salaried partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_06","expense","","","Aufwendungen für Altersversorgung für Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6149","6149","Post-employment benefit costs for shareholder managers","l10n_de.tag_de_pl_06","expense","","","Aufwendungen für Altersversorgung für Gesellschafter-Geschäftsführer"
"chart_skr04_6150","6150","Pension funds","l10n_de.tag_de_pl_06","expense","","","Versorgungskassen"
"chart_skr04_6160","6160","Employee benefit expenses","l10n_de.tag_de_pl_06","expense","","","Aufwendungen für Unterstützung"
"chart_skr04_6170","6170","Other social security costs","l10n_de.tag_de_pl_06","expense","","","Sonstige soziale Abgaben"
"chart_skr04_6171","6171","Social security contributions for marginal parttime workers","l10n_de.tag_de_pl_06","expense","","","Soziale Abgaben für Minijobber"
"chart_skr04_6200","6200","Amortisation of intangible fixed assets","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf immaterielle Vermögensgegenstände"
"chart_skr04_6201","6201","Amortisation of internally generated intangible fixed assets","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände"
"chart_skr04_6205","6205","Goodwill amortisation and write-downs","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf den Geschäfts- oder Firmenwert"
"chart_skr04_6209","6209","Goodwill write-downs","l10n_de.tag_de_pl_07","expense_depreciation","","","Außerplanmäßige Abschreibungen auf den Geschäfts- oder Firmenwert"
"chart_skr04_6210","6210","Write-downs of intangible fixed assets","l10n_de.tag_de_pl_07","expense_depreciation","","","Außerplanmäßige Abschreibungen auf immaterielle Vermögensgegenstände"
"chart_skr04_6211","6211","Write-downs of internally generated intangible fixed assets","l10n_de.tag_de_pl_07","expense_depreciation","","","Außerplanmäßige Abschreibungen auf selbst geschaffene immaterielle Vermögensgegenstände"
"chart_skr04_6220","6220","Depreciation of tangible fixed assets (excluding depreciation of motor vehicles and buildings)","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf Sachanlagen (ohne AfA auf Kfz und Gebäude)"
"chart_skr04_6221","6221","Depreciation of buildings","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf Gebäude"
"chart_skr04_6222","6222","Depreciation of motor vehicles","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf Kfz"
"chart_skr04_6223","6223","Depreciation of share of building attributable to home office","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf Gebäudeteil des häuslichen Arbeitszimmers"
"chart_skr04_6230","6230","Write-downs of tangible fixed assets","l10n_de.tag_de_pl_07","expense_depreciation","","","Außerplanmäßige Abschreibungen auf Sachanlagen"
"chart_skr04_6231","6231","Write-downs for extraordinary technical and economic wear and tear of buildings","l10n_de.tag_de_pl_07","expense_depreciation","","","Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude"
"chart_skr04_6232","6232","Write-downs for extraordinary technical and economic wear and tear of motor vehicles","l10n_de.tag_de_pl_07","expense_depreciation","","","Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung des Kfz"
"chart_skr04_6233","6233","Write-downs for extraordinary technical and economic wear and tear of other assets","l10n_de.tag_de_pl_07","expense_depreciation","","","Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter"
"chart_skr04_6240","6240","Write-downs of tangible fixed assets due to special tax rules","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf Sachanlagen auf Grund steuerlicher Sondervorschriften"
"chart_skr04_6241","6241","Accelerated tax depreciation, s. 7g(5) EStG (excluding motor vehicles)","l10n_de.tag_de_pl_07","expense_depreciation","","","Sonderabschreibungen nach § 7g Abs. 5 EStG (ohne Kfz)"
"chart_skr04_6242","6242","Accelerated tax depreciation, s. 7g(5) EStG (motor vehicles)","l10n_de.tag_de_pl_07","expense_depreciation","","","Sonderabschreibungen nach § 7g Abs. 5 EStG (für Kfz)"
"chart_skr04_6243","6243","Reduction in cost in accordance with section 7g(2) EStG (excl. motor vehicles)","l10n_de.tag_de_pl_07","expense_depreciation","","","Kürzung der Anschaffungs- oder Herstellungskosten nach § 7g Abs. 2 EStG (ohne Kfz)"
"chart_skr04_6244","6244","Reduction in cost in accordance with section 7g(2) EStG (for motor vehicles)","l10n_de.tag_de_pl_07","expense_depreciation","","","Kürzung der Anschaffungs- oder Herstellungskosten nach § 7g Abs. 2 EStG (für Kfz)"
"chart_skr04_6250","6250","Finance leases","l10n_de.tag_de_pl_07","expense","","","Kaufleasing"
"chart_skr04_6260","6260","Immediate write-off of low-value assets","l10n_de.tag_de_pl_07","expense_depreciation","","","Sofortabschreibungen geringwertiger Wirtschaftsgüter"
"chart_skr04_6262","6262","Depreciation and amortisation of capitalised low-value assets","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf aktivierte, geringwertige Wirtschaftsgüter"
"chart_skr04_6264","6264","Write-downs of assets (collective item)","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf den Sammelposten Wirtschaftsgüter"
"chart_skr04_6266","6266","Write-downs of capitalised low-value assets","l10n_de.tag_de_pl_07","expense_depreciation","","","Außerplanmäßige Abschreibungen auf aktivierte, geringwertige Wirtschaftsgüter"
"chart_skr04_6268","6268","Depreciation. Start-up / expansion","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibung. Inbetriebnahme/Erweiterung"
"chart_skr04_6270","6270","Write-downs of other current assets (if unusually high)","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf sonstige Vermögensgegenstände des Umlaufvermögens (soweit unüblich hoch)"
"chart_skr04_6272","6272","Write-downs of current assets due to tax rules (unusually high)","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf Umlaufvermögen, steuerrechtlich bedingt (soweit unüblich hoch)"
"chart_skr04_6278","6278","Write-downs of raw materials, consumables and supplies/merchandise (if unusually high)","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf Roh-, Hilfsund Betriebsstoffe/Waren (soweit unüblich hoch)"
"chart_skr04_6279","6279","Write-downs of finished goods and work in progress (if unusually high)","l10n_de.tag_de_pl_07","expense_depreciation","","","Abschreibungen auf fertige und unfertige Erzeugnisse (soweit unüblich hoch)"
"chart_skr04_6280","6280","Bad debt allowances (if unusually high)","l10n_de.tag_de_pl_07","expense","","","Forderungsverluste (soweit unüblich hoch)"
"chart_skr04_6281","6281","Bad debt allowances, 7 % VAT (if unusually high)","l10n_de.tag_de_pl_08_7","expense","","tax_ust_7_skr04","Forderungsverluste 7 % USt (soweit unüblich hoch)"
"chart_skr04_6286","6286","Bad debt allowances, 19 % VAT (if unusually high)","l10n_de.tag_de_pl_08_7","expense","","tax_ust_19_skr04","Forderungsverluste 19 % USt (soweit unüblich hoch)"
"chart_skr04_6290","6290","Allowances on receivables from corporations classified as long-term investees (if unusually high), s. 3c EStG/ s. 8b(3) KStG","l10n_de.tag_de_pl_07","expense","","","Abschreibungen auf Forderungen gegenüber Kapitalgesellschaften, an denen eine Beteiligung besteht (soweit unüblich hoch), § 3c EStG bzw. § 8b Abs. 3 KStG"
"chart_skr04_6291","6291","Allowances on receivables from shareholders and related parties (if unusually high), s. 8b(3) KStG","l10n_de.tag_de_pl_07","expense","","","Abschreibungen auf Forderungen gegenüber Gesellschaftern und nahe stehenden Personen (soweit unüblich hoch), § 8b Abs. 3 KStG"
"chart_skr04_6300","6300","Other operating expenses","l10n_de.tag_de_pl_08_7","expense","","","Sonstige betriebliche Aufwendungen"
"chart_skr04_6302","6302","Interim account for expenses in another country for which input tax reimbursement is possible","l10n_de.tag_de_pl_08_7","expense","","","Interimskonto für Aufwendungen in einem anderen Land, bei denen eine Vorsteuervergütung möglich ist"
"chart_skr04_6303","6303","Purchased services/third-party services","l10n_de.tag_de_pl_08_7","expense","","","Fremdleistungen/Fremdarbeiten"
"chart_skr04_6304","6304","Other regular operating expenses","l10n_de.tag_de_pl_08_7","expense","","","Sonstige Aufwendungen betrieblich und regelmäßig"
"chart_skr04_6305","6305","Occupancy costs","l10n_de.tag_de_pl_08_1","expense","","","Raumkosten"
"chart_skr04_6310","6310","Rent (immovable property)","l10n_de.tag_de_pl_08_1","expense","","","Miete (unbewegliche Wirtschaftsgüter)"
"chart_skr04_6312","6312","Rent/expenses for maintaining two residences (business owner)","l10n_de.tag_de_pl_08_1","expense","","","Miete/Aufwendungen für doppelte Haushaltsführung Unternehmer"
"chart_skr04_6313","6313","Remuneration of partners for rental and leas of their immovable property","l10n_de.tag_de_pl_08_1","expense","","","Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer unbeweglichen Wirtschaftsgüter"
"chart_skr04_6314","6314","Remuneration of partners for rental of their immovable property, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_08_1","expense","","","Vergütungen an Mitunternehmer für die mietweise Überlassung ihrer unbeweglichen Wirtschaftsgüter § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6315","6315","Real property leases (immovable property)","l10n_de.tag_de_pl_08_1","expense","","","Pacht (unbewegliche Wirtschaftsgüter)"
"chart_skr04_6316","6316","Leases (immovable property)","l10n_de.tag_de_pl_08_1","expense","","","Leasing (unbewegliche Wirtschaftsgüter)"
"chart_skr04_6317","6317","Expenses for rented or leased immovable property that must be added back under trade tax law","l10n_de.tag_de_pl_08_1","expense","","","Aufwendungen für gemietete oder gepachtete unbewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind"
"chart_skr04_6319","6319","Remuneration of partners for lease of their immovable property, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_08_1","expense","","","Vergütungen an Mitunternehmer für die pachtweise Überlassung ihrer unbeweglichen Wirtschaftsgüter § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6320","6320","Heating","l10n_de.tag_de_pl_08_1","expense","","","Heizung"
"chart_skr04_6325","6325","Gas, electricity, water","l10n_de.tag_de_pl_08_1","expense","","","Gas, Strom, Wasser"
"chart_skr04_6330","6330","Cleaning","l10n_de.tag_de_pl_08_1","expense","","","Reinigung"
"chart_skr04_6335","6335","Maintenance of operating premises","l10n_de.tag_de_pl_08_1","expense","","","Instandhaltung betrieblicher Räume"
"chart_skr04_6340","6340","Levies for real property used for operating purposes","l10n_de.tag_de_pl_08_1","expense","","","Abgaben für betrieblich genutzten Grundbesitz"
"chart_skr04_6345","6345","Other occupancy costs","l10n_de.tag_de_pl_08_1","expense","","","Sonstige Raumkosten"
"chart_skr04_6348","6348","Expenses for home office (deductible portion)","l10n_de.tag_de_pl_08_1","expense","","","Aufwendungen für ein häusliches Arbeitszimmer (abziehbarer Anteil)"
"chart_skr04_6349","6349","Expenses for home office (non-deductible portion)","l10n_de.tag_de_pl_08_1","expense","","","Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbarer Anteil)"
"chart_skr04_6350","6350","Real estate expenses, operating","l10n_de.tag_de_pl_08_1","expense","","","Grundstücksaufwendungen, betrieblich"
"chart_skr04_6390","6390","Non-cash benefits, donations, non-tax deductible","l10n_de.tag_de_pl_08_7","expense","","","Zuwendungen, Spenden, steuerlich nicht abziehbar"
"chart_skr04_6391","6391","Non-cash benefits, donations for scientific and cultural purposes","l10n_de.tag_de_pl_08_7","expense","","","Zuwendungen, Spenden für wissenschaftliche und kulturelle Zwecke"
"chart_skr04_6392","6392","Non-cash benefits, donations for charitable purposes","l10n_de.tag_de_pl_08_7","expense","","","Zuwendungen, Spenden für mildtätige Zwecke"
"chart_skr04_6393","6393","Non-cash benefits, donations for church, religious and non-profit purposes","l10n_de.tag_de_pl_08_7","expense","","","Zuwendungen, Spenden für kirchliche, religiöse und gemeinnützige Zwecke"
"chart_skr04_6394","6394","Non-cash benefits, donations to political parties","l10n_de.tag_de_pl_08_7","expense","","","Zuwendungen, Spenden an politische Parteien"
"chart_skr04_6395","6395","Non-cash benefits, donations to permanent assets (capital reserves) of a non-profit foundation","l10n_de.tag_de_pl_08_7","expense","","","Zuwendungen, Spenden in das zu erhaltende Vermögen (Vermögensstock) einer Stiftung für gemeinnützige Zwecke"
"chart_skr04_6396","6396","Contributions to foundations pursuant to Section 52 (2) No. 4 of the German Fiscal Code (AO)","l10n_de.tag_de_pl_08_7","expense","","","Zuwendungen an Stiftungen gemäß § 52 Abs. 2 Nr. 4 Abgabenordnung (AO)"
"chart_skr04_6397","6397","Non-cash benefits, donations to permanent assets (capital reserves) of a church, religious or non-profit foundation","l10n_de.tag_de_pl_08_7","expense","","","Zuwendungen, Spenden in das zu erhaltende Vermögen (Vermögensstock) einer Stiftung für kirchliche, religiöse und gemeinnützige Zwecke"
"chart_skr04_6398","6398","Non-cash benefits, donations to permanent assets (capital reserves) of a scientific, charitabl or cultural foundation","l10n_de.tag_de_pl_08_7","expense","","","Zuwendungen, Spenden an Stiftungen in das zu erhaltende Vermögen (Vermögensstock) für wissenschaftliche, mildtätige, kulturelle Zwecke"
"chart_skr04_6400","6400","Insurance premiums","l10n_de.tag_de_pl_08_2","expense","","","Versicherungen"
"chart_skr04_6405","6405","Building insurance","l10n_de.tag_de_pl_08_2","expense","","","Versicherungen für Gebäude"
"chart_skr04_6410","6410","Net insurance premium for future pension benefit liability","l10n_de.tag_de_pl_08_2","expense","","","Netto-Prämie für Rückdeckung künftiger Versorgungsleistungen"
"chart_skr04_6420","6420","Contributions","l10n_de.tag_de_pl_08_2","expense","","","Beiträge"
"chart_skr04_6430","6430","Other levies","l10n_de.tag_de_pl_08_2","expense","","","Sonstige Abgaben"
"chart_skr04_6436","6436","Tax-deductible late filing penalties and administrative fines","l10n_de.tag_de_pl_08_2","expense","","","Steuerlich abzugsfähige Verspätungszuschläge und Zwangsgelder"
"chart_skr04_6437","6437","Non-tax deductible late filing penalties and administrative fines","l10n_de.tag_de_pl_08_2","expense","","","Steuerlich nicht abzugsfähige Verspätungszuschläge und Zwangsgelder"
"chart_skr04_6440","6440","Disabled persons equalisation levy","l10n_de.tag_de_pl_08_7","expense","","","Ausgleichsabgabe nach dem Schwerbehindertengesetz"
"chart_skr04_6450","6450","Building repairs and maintenance","l10n_de.tag_de_pl_08_3","expense","","","Reparaturen und Instandhaltung von Bauten"
"chart_skr04_6460","6460","Repairs and maintenance of technical equipment and machinery","l10n_de.tag_de_pl_08_3","expense","","","Reparaturen und Instandhaltung von technischen Anlagen und Maschinen"
"chart_skr04_6470","6470","Repairs and maintenance of other equipment, operating and office equipment","l10n_de.tag_de_pl_08_3","expense","","","Reparaturen und Instandhaltung von anderen Anlagen und Betriebs- und Geschäftsausstattung"
"chart_skr04_6475","6475","Addition to provision for internal expenses","l10n_de.tag_de_pl_08_7","expense","","","Zuführung zu Aufwandsrückstellungen"
"chart_skr04_6485","6485","Repairs and maintenance of other equipment","l10n_de.tag_de_pl_08_3","expense","","","Reparaturen und Instandhaltung von anderen Anlagen"
"chart_skr04_6490","6490","Other repairs and maintenance","l10n_de.tag_de_pl_08_3","expense","","","Sonstige Reparaturen und Instandhaltung"
"chart_skr04_6495","6495","Hardware and software maintenance expenses","l10n_de.tag_de_pl_08_3","expense","","","Wartungskosten für Hard- und Software"
"chart_skr04_6498","6498","Operating leases movable assets for technical equipment and machinery","l10n_de.tag_de_pl_08_7","expense","","","Mietleasing bewegliche Wirtschaftsgüter für technische Anlagen und Maschinen"
"chart_skr04_6500","6500","Vehicle expenses","l10n_de.tag_de_pl_08_4","expense","","","Fahrzeugkosten"
"chart_skr04_6520","6520","Motor vehicle insurance","l10n_de.tag_de_pl_08_4","expense","","","Kfz-Versicherungen"
"chart_skr04_6530","6530","Current motor vehicle operating costs","l10n_de.tag_de_pl_08_4","expense","","","Laufende Kfz-Betriebskosten"
"chart_skr04_6540","6540","Motor vehicle repairs","l10n_de.tag_de_pl_08_4","expense","","","Kfz-Reparaturen"
"chart_skr04_6550","6550","Garage rent","l10n_de.tag_de_pl_08_4","expense","","","Garagenmiete"
"chart_skr04_6560","6560","Operating leases (motor vehicles)","l10n_de.tag_de_pl_08_4","expense","","","Mietleasing Kfz"
"chart_skr04_6570","6570","Other motor vehicle expenses","l10n_de.tag_de_pl_08_4","expense","","","Sonstige Kfz-Kosten"
"chart_skr04_6580","6580","Road tolls","l10n_de.tag_de_pl_08_4","expense","","","Mautgebühren"
"chart_skr04_6590","6590","Motor vehicle expenses for private vehicles used for business purposes","l10n_de.tag_de_pl_08_4","expense","","","Kfz-Kosten für betrieblich genutzte zum Privatvermögen gehörende Kraftfahrzeuge"
"chart_skr04_6595","6595","Third-party vehicle expenses","l10n_de.tag_de_pl_08_4","expense","","","Fremdfahrzeugkosten"
"chart_skr04_6600","6600","Advertising expenses","l10n_de.tag_de_pl_08_5","expense","","","Werbekosten"
"chart_skr04_6605","6605","Giveaways","l10n_de.tag_de_pl_08_5","expense","","","Streuartikel"
"chart_skr04_6610","6610","Gifts, deductible, without s. 37b EStG","l10n_de.tag_de_pl_08_5","expense","","","Geschenke abzugsfähig ohne § 37b EStG"
"chart_skr04_6611","6611","Non-cash benefits to third parties, deductible, s. 37b EStG","l10n_de.tag_de_pl_08_5","expense","","","Geschenke abzugsfähig mit § 37b EStG"
"chart_skr04_6612","6612","Flat-rate taxes on gifts and non-cash benefits, deductible","l10n_de.tag_de_pl_08_5","expense","","","Pauschale Steuer für Geschenke und Zuwendungen abzugsfähig"
"chart_skr04_6620","6620","Gifts, non-deductible, without s. 37b EStG","l10n_de.tag_de_pl_08_5","expense","","","Geschenke nicht abzugsfähig ohne § 37b EStG"
"chart_skr04_6621","6621","Gifts, non-deductible, with s. 37b EStG","l10n_de.tag_de_pl_08_5","expense","","","Geschenke nicht abzugsfähig mit § 37b EStG"
"chart_skr04_6625","6625","Gifts used exclusively for operating purposes","l10n_de.tag_de_pl_08_5","expense","","","Geschenke ausschließlich betrieblich genutzt"
"chart_skr04_6629","6629","Non-cash benefits, with s. 37b EStG","l10n_de.tag_de_pl_08_5","expense","","","Zugaben mit § 37b EStG"
"chart_skr04_6630","6630","Corporate hospitality expenses","l10n_de.tag_de_pl_08_5","expense","","","Repräsentationskosten"
"chart_skr04_6640","6640","Entertainment expenses","l10n_de.tag_de_pl_08_5","expense","","","Bewirtungskosten"
"chart_skr04_6641","6641","Other business expenses with limited deductibility (deductible portion)","l10n_de.tag_de_pl_08_5","expense","","","Sonstige eingeschränkt abziehbare Betriebsausgaben (abziehbarer Anteil)"
"chart_skr04_6642","6642","Other business expenses with limited deductibility (non-deductible portion)","l10n_de.tag_de_pl_08_5","expense","","","Sonstige eingeschränkt abziehbare Betriebsausgaben (nichtabziehbarer Anteil)"
"chart_skr04_6643","6643","Small gifts","l10n_de.tag_de_pl_08_5","expense","","","Aufmerksamkeiten"
"chart_skr04_6644","6644","Non-deductible entertainment expenses","l10n_de.tag_de_pl_08_5","expense","","","Nicht abzugsfähige Bewirtungskosten"
"chart_skr04_6645","6645","Non-deductible business expenses from advertising and corporate hospitality expenses","l10n_de.tag_de_pl_08_5","expense","","","Nicht abzugsfähige Betriebsausgaben aus Werbe- und Repräsentationskosten"
"chart_skr04_6650","6650","Employee travel expenses","l10n_de.tag_de_pl_08_5","expense","","","Reisekosten Arbeitnehmer"
"chart_skr04_6660","6660","Employee travel expenses, accommodation costs","l10n_de.tag_de_pl_08_5","expense","","","Reisekosten Arbeitnehmer Übernachtungsaufwand"
"chart_skr04_6663","6663","Employee travel expenses, cost of travel","l10n_de.tag_de_pl_08_5","expense","","","Reisekosten Arbeitnehmer Fahrtkosten"
"chart_skr04_6664","6664","Employee travel expenses, additional subsistence costs","l10n_de.tag_de_pl_08_5","expense","","","Reisekosten Arbeitnehmer Verpflegungsmehraufwand"
"chart_skr04_6668","6668","Employee mileage reimbursement","l10n_de.tag_de_pl_08_5","expense","","","Kilometergelderstattung Arbeitnehmer"
"chart_skr04_6670","6670","Business owner travel expenses","l10n_de.tag_de_pl_08_5","expense","","","Reisekosten Unternehmer"
"chart_skr04_6673","6673","Business owner travel expenses, cost of trave","l10n_de.tag_de_pl_08_5","expense","","","Reisekosten Unternehmer Fahrtkosten"
"chart_skr04_6674","6674","Business owner travel expenses, additional subsistence costs","l10n_de.tag_de_pl_08_5","expense","","","Reisekosten Unternehmer Verpflegungsmehraufwand"
"chart_skr04_6680","6680","Business owner travel expenses, accommodation costs and incidental travel expenses","l10n_de.tag_de_pl_08_5","expense","","","Reisekosten Unternehmer Übernachtungsaufwand und Reisenebenkosten"
"chart_skr04_6688","6688","Travel between home and workplace and travel to family home (deductible portion)","l10n_de.tag_de_pl_08_5","expense","","","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (abziehbarer Anteil)"
"chart_skr04_6689","6689","Travel between home and workplace and travel to family home (non-deductible portion)","l10n_de.tag_de_pl_08_5","expense","","","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (nicht abziehbarer Anteil)"
"chart_skr04_6690","6690","Travel between home and workplace and travel to family home (credit balance)","l10n_de.tag_de_pl_08_5","expense","","","Fahrten zwischen Wohnung und Betriebsstätte und Familienheimfahrten (Haben)"
"chart_skr04_6691","6691","Additional subsistence expenses in connection with maintaining two residences (business owner)","l10n_de.tag_de_pl_08_5","expense","","","Verpflegungsmehraufwendungen im Rahmen der doppelten Haushaltsführung Unternehmer"
"chart_skr04_6700","6700","Selling and distribution expenses","l10n_de.tag_de_pl_08_6","expense","","","Kosten der Warenabgabe"
"chart_skr04_6710","6710","Packaging materials","l10n_de.tag_de_pl_08_6","expense","","","Verpackungsmaterial"
"chart_skr04_6740","6740","Outgoing freight","l10n_de.tag_de_pl_08_6","expense","","","Ausgangsfrachten"
"chart_skr04_6760","6760","Transport insurance","l10n_de.tag_de_pl_08_6","expense","","","Transportversicherungen"
"chart_skr04_6770","6770","Selling commissions","l10n_de.tag_de_pl_08_6","expense","","","Verkaufsprovisionen"
"chart_skr04_6780","6780","Third-party services (distribution)","l10n_de.tag_de_pl_08_6","expense","","","Fremdarbeiten (Vertrieb)"
"chart_skr04_6790","6790","Warranty expenses","l10n_de.tag_de_pl_08_7","expense","","","Aufwand für Gewährleistung"
"chart_skr04_6800","6800","Postage","l10n_de.tag_de_pl_08_7","expense","","","Porto"
"chart_skr04_6805","6805","Telephone","l10n_de.tag_de_pl_08_7","expense","","","Telefon"
"chart_skr04_6810","6810","Fax and Internet expenses","l10n_de.tag_de_pl_08_7","expense","","","Telefax und Internetkosten"
"chart_skr04_6815","6815","Office supplies","l10n_de.tag_de_pl_08_7","expense","","","Bürobedarf"
"chart_skr04_6820","6820","Newspapers, books (specialist literature)","l10n_de.tag_de_pl_08_7","expense","","","Zeitschriften, Bücher (Fachliteratur)"
"chart_skr04_6821","6821","Training costs","l10n_de.tag_de_pl_08_7","expense","","","Fortbildungskosten"
"chart_skr04_6822","6822","Voluntary social benefits","l10n_de.tag_de_pl_08_7","expense","","","Freiwillige Sozialleistungen"
"chart_skr04_6823","6823","Remuneration of partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_08_7","expense","","","Vergütungen an Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6824","6824","Liability compensation paid to partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_08_7","expense","","","Haftungsvergütung an Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6825","6825","Legal and consulting expenses","l10n_de.tag_de_pl_08_7","expense","","","Rechts- und Beratungskosten"
"chart_skr04_6827","6827","Period-end closing and audit costs","l10n_de.tag_de_pl_08_7","expense","","","Abschluss- und Prüfungskosten"
"chart_skr04_6830","6830","Bookkeeping expenses","l10n_de.tag_de_pl_08_7","expense","","","Buchführungskosten"
"chart_skr04_6833","6833","Remuneration paid to shareholders for rental or lease of their movable property","l10n_de.tag_de_pl_08_7","expense","","","Vergütungen an Gesellschafter für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter"
"chart_skr04_6834","6834","Remuneration paid to partners for rental or lease of their movable property, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_08_7","expense","","","Vergütungen an Mitunternehmer für die miet- oder pachtweise Überlassung ihrer beweglichen Wirtschaftsgüter § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_6835","6835","Rent of fixtures and fittings (movable assets)","l10n_de.tag_de_pl_08_7","expense","","","Mieten für Einrichtungen (bewegliche Wirtschaftsgüter)"
"chart_skr04_6837","6837","Expenses for temporary transfer of rights (licences, concessions)","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen für die zeitlich befristete Überlassung von Rechten (Lizenzen, Konzessionen)"
"chart_skr04_6838","6838","Expenses for rented or leased movable assets that must be added back under trade tax law","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen für gemietete oder gepachtete bewegliche Wirtschaftsgüter, die gewerbesteuerlich hinzuzurechnen sind"
"chart_skr04_6840","6840","Operating leases movable assets for operating and office equipment","l10n_de.tag_de_pl_08_7","expense","","","Mietleasing bewegliche Wirtschaftsgüter für Betriebs- und Geschäftsausstattung"
"chart_skr04_6845","6845","Tools and minor equipment","l10n_de.tag_de_pl_08_7","expense","","","Werkzeuge und Kleingeräte"
"chart_skr04_6850","6850","Operating supplies","l10n_de.tag_de_pl_08_7","expense","","","Sonstiger Betriebsbedarf"
"chart_skr04_6854","6854","Refunds by co-operatives to members","l10n_de.tag_de_pl_08_7","expense","","","Genossenschaftliche Rückvergütung an Mitglieder"
"chart_skr04_6855","6855","Incidental monetary transaction costs","l10n_de.tag_de_pl_08_7","expense","","","Nebenkosten des Geldverkehrs"
"chart_skr04_6856","6856","Expenses from shares in corporations, sections 3 no. 40, 3c EStG/section 8b(1,4) KStG","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen aus Anteilen an Kapitalgesellschaften §§ 3 Nr. 40 und 3c EStG bzw. § 8b Abs. 1 und 4 KStG"
"chart_skr04_6857","6857","Costs for disposal, section 3 no. 40 EStG / section 8b (2) KStG (in thecase of capital gains)","l10n_de.tag_de_pl_08_7","expense","","","Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Veräußerungsgewinn)"
"chart_skr04_6859","6859","Environmental remediation and waste disposal expenses","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen für Abraum- und Abfallbeseitigung"
"chart_skr04_6860","6860","Non-deductible input tax","l10n_de.tag_de_pl_08_7","expense","","","Nicht abziehbare Vorsteuer"
"chart_skr04_6865","6865","Non-deductible input tax, 7 %","l10n_de.tag_de_pl_08_7","expense","","","Nicht abziehbare Vorsteuer 7 %"
"chart_skr04_6871","6871","Non-deductible input tax, 19 %","l10n_de.tag_de_pl_08_7","expense","","","Nicht abziehbare Vorsteuer 19 %"
"chart_skr04_6875","6875","Non-deductible half of supervisory board remuneration","l10n_de.tag_de_pl_08_7","expense","","","Nicht abziehbare Hälfte der Aufsichtsratsvergütungen"
"chart_skr04_6876","6876","Deductible supervisory board remuneration","l10n_de.tag_de_pl_08_7","expense","","","Abziehbare Aufsichtsratsvergütungen"
"chart_skr04_6880","6880","Currency translation losses","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen aus der Währungsumrechnung"
"chart_skr04_6881","6881","Currency translation losses (not s. 256a HGB)","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen aus der Währungsumrechnung (nicht § 256a HGB)"
"chart_skr04_6883","6883","Expenses from remeasurement of cash funds","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen aus Bewertung Finanzmittelfonds"
"chart_skr04_6884","6884","Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1a UStG (book loss)","l10n_de.tag_de_pl_08_7","income","","tax_export_skr04","Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1a UStG (bei Buchverlust)"
"chart_skr04_6885","6885","Revenue from sales of tangible fixed assets, 19 % VAT (book loss)","l10n_de.tag_de_pl_08_7","income","","tax_ust_19_skr04","Erlöse aus Verkäufen Sachanlagevermögen 19 % USt (bei Buchverlust)"
"chart_skr04_6888","6888","Revenue from sales of tangible fixed assets, tax-exempt, section 4 no. 1b UStG (book loss)","l10n_de.tag_de_pl_08_7","income","","tax_eu_sale_skr04","Erlöse aus Verkäufen Sachanlagevermögen steuerfrei § 4 Nr. 1b UStG (bei Buchverlust)"
"chart_skr04_6889","6889","Revenue from sales of tangible fixed assets (book loss)","l10n_de.tag_de_pl_08_7","income","","","Erlöse aus Verkäufen Sachanlagevermögen (bei Buchverlust)"
"chart_skr04_6890","6890","Revenue from sales of intangible fixed assets (book loss)","l10n_de.tag_de_pl_08_7","income","","","Erlöse aus Verkäufen immaterieller Vermögensgegenstände (bei Buchverlust)"
"chart_skr04_6891","6891","Revenue from sales of long-term financial assets (book loss)","l10n_de.tag_de_pl_08_7","income","","","Erlöse aus Verkäufen Finanzanlagen (bei Buchverlust)"
"chart_skr04_6892","6892","Revenue from sales of long-term financial assets, section 3 no. 40 EStG/section 8b(3) KStG (book loss)","l10n_de.tag_de_pl_08_7","income","","tax_free_skr04_ohne_vst","Erlöse aus Verkäufen Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (bei Buchverlust)"
"chart_skr04_6895","6895","Disposals of tangible fixed assets (net carrying amount for book loss)","l10n_de.tag_de_pl_08_7","expense","","","Anlagenabgänge Sachanlagen (Restbuchwert bei Buchverlust)"
"chart_skr04_6896","6896","Disposals of intangible fixed assets (net carrying amount for book loss)","l10n_de.tag_de_pl_08_7","expense","","","Anlagenabgänge immaterielle Vermögensgegenstände (Restbuchwert bei Buchverlust)"
"chart_skr04_6897","6897","Disposals of long-term financial assets (net carrying amount for book loss)","l10n_de.tag_de_pl_08_7","expense","","","Anlagenabgänge Finanzanlagen (Restbuchwert bei Buchverlust)"
"chart_skr04_6898","6898","Disposals of long-term financial assets, section 3 no. 40 EStG/section 8b(3) KStG (net carrying amount for book loss)","l10n_de.tag_de_pl_08_7","expense","","","Anlagenabgänge Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (Restbuchwert bei Buchverlust)"
"chart_skr04_6900","6900","Losses on disposal of fixed assets","l10n_de.tag_de_pl_08_7","expense","","","Verluste aus dem Abgang von Gegenständen des Anlagevermögens"
"chart_skr04_6903","6903","Losses on disposal of shares in corporations (long-term financial assets), section 3 no. 40 EStG/section 8b(3) KStG","l10n_de.tag_de_pl_08_7","expense","","","Verluste aus der Veräußerung von Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG"
"chart_skr04_6905","6905","Losses on disposal of current assets (excluding inventories)","l10n_de.tag_de_pl_08_7","expense","","","Verluste aus dem Abgang von Gegenständen des Umlaufvermögens außer Vorräte"
"chart_skr04_6906","6906","Losses on disposal of current assets (excluding inventories), section 3 no. 40 EStG/section 8b(3) KStG","l10n_de.tag_de_pl_08_7","expense","","","Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG"
"chart_skr04_6910","6910","Write-downs of current assets excluding inventories and securities classified as current assets (normal amount)","l10n_de.tag_de_pl_08_7","expense","","","Abschreibungen auf Umlaufvermögen außer Vorräte und Wertpapiere des Umlaufvermögens (übliche Höhe)"
"chart_skr04_6912","6912","Write-downs of current assets due to tax reasons, excluding inventories and securities classified as current assets (normal amount)","l10n_de.tag_de_pl_08_7","expense","","","Abschreibungen auf Umlaufvermögen außer Vorräte und Wertpapiere des Umlaufvermögens, steuerrechtlich bedingt (übliche Höhe)"
"chart_skr04_6918","6918","Expenses from the purchase of treasury shares","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen aus dem Erwerb eigener Anteile"
"chart_skr04_6920","6920","Transfers to global valuation allowance on receivables","l10n_de.tag_de_pl_08_7","expense","","","Einstellung in die Pauschalwertberichtigung auf Forderungen"
"chart_skr04_6922","6922","Transfers to tax reserve under s. 6b(3) EStG","l10n_de.tag_de_pl_08_7","expense","","","Einstellungen in die steuerliche Rücklage nach § 6b Abs. 3 EStG"
"chart_skr04_6923","6923","Transfer to specific valuation allowance on receivables","l10n_de.tag_de_pl_08_7","expense","","","Einstellung in die Einzelwertberichtigung auf Forderungen"
"chart_skr04_6924","6924","Transfers to tax reserve under s. 6b(10) EStG","l10n_de.tag_de_pl_08_7","expense","","","Einstellungen in die steuerliche Rücklage nach § 6b Abs. 10 EStG"
"chart_skr04_6927","6927","Allocation to other tax reserves","l10n_de.tag_de_pl_08_7","expense","","","Einstellungen in sonstige steuerliche Rücklagen"
"chart_skr04_6928","6928","Transfers to replacement reserve under R.6.6 EStR","l10n_de.tag_de_pl_08_7","expense","","","Einstellungen in die Rücklage für Ersatzbeschaffung nach R 6.6 EStR"
"chart_skr04_6929","6929","Transfers to tax reserve under s. 4g EStG","l10n_de.tag_de_pl_08_7","expense","","","Einstellungen in die steuerliche Rücklage nach § 4g EStG"
"chart_skr04_6930","6930","Bad debt allowances (normal amount)","l10n_de.tag_de_pl_08_7","expense","","","Forderungsverluste (übliche Höhe)"
"chart_skr04_6931","6931","Bad debt allowances, 7% VAT (normal amount)","l10n_de.tag_de_pl_08_7","expense","","tax_ust_7_skr04","Forderungsverluste 7 % USt (übliche Höhe)"
"chart_skr04_6932","6932","Bad debt allowances on tax-exempt intra-European Union supplies of goods and services (normal amount)","l10n_de.tag_de_pl_08_7","expense","","tax_eu_sale_skr04","Forderungsverluste aus steuerfreien EU-Lieferungen (übliche Höhe)"
"chart_skr04_6933","6933","Bad debt allowances on intra-European Unio supplies of goods and services subject to domestic taxation, 7 % VAT (normal amount)","l10n_de.tag_de_pl_08_7","expense","","","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 7 % USt (übliche Höhe)"
"chart_skr04_6936","6936","Bad debt allowances, 19% VAT (normal amount)","l10n_de.tag_de_pl_08_7","expense","","tax_ust_19_skr04","Forderungsverluste 19 % USt (übliche Höhe)"
"chart_skr04_6938","6938","Bad debt allowances on intra-European Union supplies of goods and services subject to domestic taxation, 19 % VAT (normal amount)","l10n_de.tag_de_pl_08_7","expense","","tax_ust_19_eu_skr04","Forderungsverluste aus im Inland steuerpflichtigen EU-Lieferungen 19 % USt (übliche Höhe)"
"chart_skr04_6960","6960","Prior-period expenses","l10n_de.tag_de_pl_08_7","expense","","","Periodenfremde Aufwendungen"
"chart_skr04_6967","6967","Other regular non-operating expenses","l10n_de.tag_de_pl_08_7","expense","","","Sonstige Aufwendungen betriebsfremd und regelmäßig"
"chart_skr04_6968","6968","Other non-deductible expenses","l10n_de.tag_de_pl_08_7","expense","","","Sonstige nicht abziehbare Aufwendungen"
"chart_skr04_6969","6969","Other infrequent expenses","l10n_de.tag_de_pl_08_7","expense","","","Sonstige Aufwendungen unregelmäßig"
"chart_skr04_7000","7000","Income from long-term equity investments","l10n_de.tag_de_pl_09","income_other","","","Erträge aus Beteiligungen"
"chart_skr04_7004","7004","Income from investments in partnership (affiliated companies), s. 9 GewStG or s. 18 EStG","l10n_de.tag_de_pl_09","income_other","","","Erträge aus Beteiligungen an Personengesellschaften (verbundene Unternehmen), § 9 GewStG bzw. § 18 EStG"
"chart_skr04_7005","7005","Income from shares in corporations (long-term equity investments), s. 3 no. 40 EStG/ s. 8b(1) KStG","l10n_de.tag_de_pl_09","income_other","","","Erträge aus Anteilen an Kapitalgesellschaften (Beteiligung) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 KStG"
"chart_skr04_7006","7006","Income from shares in corporations (affiliated companies), s. 3 no. 40 EStG/ s. 8b(1) KStG","l10n_de.tag_de_pl_09","income_other","","","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 KStG"
"chart_skr04_7008","7008","Profit shares from industrial or self-employed partnerships, s. 9 GewStG or s. 18 EStG","l10n_de.tag_de_pl_09","income_other","","","Gewinnanteile aus gewerblichen und selbständigen Mitunternehmerschaften, § 9 GewStG bzw. § 18 EStG"
"chart_skr04_7009","7009","Income from long-term equity investments in affiliated companies","l10n_de.tag_de_pl_09","income_other","","","Erträge aus Beteiligungen an verbundenen Unternehmen"
"chart_skr04_7010","7010","Income from other securities and long-term loans","l10n_de.tag_de_pl_10","income_other","","","Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens"
"chart_skr04_7011","7011","Income from long-term loans","l10n_de.tag_de_pl_10","income_other","","","Erträge aus Ausleihungen des Finanzanlagevermögens"
"chart_skr04_7012","7012","Income from long-term loans to affiliated companies","l10n_de.tag_de_pl_10","income_other","","","Erträge aus Ausleihungen des Finanzanlagevermögens an verbundenen Unternehmen"
"chart_skr04_7013","7013","Income from shares in partnerships (long-term financial assets)","l10n_de.tag_de_pl_10","income_other","","","Erträge aus Anteilen an Personengesellschaften (Finanzanlagevermögen)"
"chart_skr04_7014","7014","Income from shares in corporations (long-term equity investments), s. 3 no. 40 EStG/ s. 8b(1,4) KStG","l10n_de.tag_de_pl_10","income_other","","","Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG"
"chart_skr04_7015","7015","Income from shares in corporations (affiliated companies), s. 3 no. 40 EStG/ s. 8b(1) KStG","l10n_de.tag_de_pl_10","income_other","","","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 KStG"
"chart_skr04_7016","7016","Income from shares in partnerships (affiliated companies)","l10n_de.tag_de_pl_10","income_other","","","Erträge aus Anteilen an Personengesellschaften (verbundene Unternehmen)"
"chart_skr04_7017","7017","Income from other long-term securities of corporations (affiliated companies)","l10n_de.tag_de_pl_10","income_other","","","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Kapitalgesellschaften (verbundene Unternehmen)"
"chart_skr04_7018","7018","Income from other long-term securities of partnerships (affiliated companies)","l10n_de.tag_de_pl_10","income_other","","","Erträge aus anderen Wertpapieren des Finanzanlagevermögens an Personengesellschaften (verbundene Unternehmen)"
"chart_skr04_7019","7019","Income from other securities and long-term loans, from affiliated companies","l10n_de.tag_de_pl_10","income_other","","","Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens aus verbundenen Unternehmen"
"chart_skr04_7020","7020","Interest and dividend income","l10n_de.tag_de_pl_11","income_other","","","Zins- und Dividendenerträge"
"chart_skr04_7030","7030","Compensation payments received as an outside shareholder","l10n_de.tag_de_pl_10","income_other","","","Erhaltene Ausgleichszahlungen (als außenstehender Aktionär)"
"chart_skr04_7100","7100","Other interest and similar income","l10n_de.tag_de_pl_11","income_other","","","Sonstige Zinsen und ähnliche Erträge"
"chart_skr04_7103","7103","Income from shares in corporations (current assets), s. 3 no. 40 EStG/ s. 8b(1,4) KStG","l10n_de.tag_de_pl_11","income_other","","","Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG"
"chart_skr04_7104","7104","Income from shares in corporations (affiliated companies), s. 3 no. 40 EStG/ s. 8b(1) KStG","l10n_de.tag_de_pl_11","income_other","","","Erträge aus Anteilen an Kapitalgesellschaften (verbundene Unternehmen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 KStG"
"chart_skr04_7105","7105","Interest income s. 233a AO, taxable","l10n_de.tag_de_pl_11","income_other","","","Zinserträge § 233a AO, steuerpflichtig"
"chart_skr04_7106","7106","Interest income s. 233a AO, tax-exempt (Schedule GK KSt)","l10n_de.tag_de_pl_11","income_other","","","Zinserträge § 233a AO, steuerfrei (Anlage GK KSt)"
"chart_skr04_7107","7107","Interest income s. 233a AO, s. 4(5b) EStG, taxexempt","l10n_de.tag_de_pl_11","income_other","","","Zinserträge § 233a AO und § 4 Abs. 5b EStG, steuerfrei"
"chart_skr04_7109","7109","Other interest and similar income from affiliated companies","l10n_de.tag_de_pl_11","income_other","","","Sonstige Zinsen und ähnliche Erträge aus verbundenen Unternehmen"
"chart_skr04_7110","7110","Other interest income","l10n_de.tag_de_pl_11","income_other","","","Sonstige Zinserträge"
"chart_skr04_7119","7119","Other interest income from affiliated companies","l10n_de.tag_de_pl_11","income_other","","","Sonstige Zinserträge aus verbundenen Unternehmen"
"chart_skr04_7120","7120","Income similar to interest income","l10n_de.tag_de_pl_11","income_other","","","Zinsähnliche Erträge"
"chart_skr04_7129","7129","Income similar to interest income from affiliated companies","l10n_de.tag_de_pl_11","income_other","","","Zinsähnliche Erträge aus verbundenen Unternehmen"
"chart_skr04_7130","7130","Discounts received","l10n_de.tag_de_pl_11","income_other","","","Diskonterträge"
"chart_skr04_7139","7139","Discounts received from affiliated companies","l10n_de.tag_de_pl_11","income_other","","","Diskonterträge aus verbundenen Unternehmen"
"chart_skr04_7140","7140","Tax-exempt interest income from discounting of provisions","l10n_de.tag_de_pl_11","income_other","","","Steuerfreie Zinserträge aus der Abzinsung von Rückstellungen"
"chart_skr04_7141","7141","Interest income from the discounting of liabilities","l10n_de.tag_de_pl_11","income_other","","","Zinserträge aus der Abzinsung von Verbindlichkeiten"
"chart_skr04_7142","7142","Interest income from the discounting of provisions","l10n_de.tag_de_pl_11","income_other","","","Zinserträge aus der Abzinsung von Rückstellungen"
"chart_skr04_7143","7143","Interest income fro the discounting of provisions for pensions and similar/comparable obligations","l10n_de.tag_de_pl_11","income_other","","","Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen"
"chart_skr04_7144","7144","Interest income from the discounting of provisions for pensions and similar/comparable obligations for offsetting under s. 246(2) HGB","l10n_de.tag_de_pl_11","income_other","","","Zinserträge aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB"
"chart_skr04_7145","7145","Income from assets for offsetting in accordance with section 246(2) HGB","l10n_de.tag_de_pl_11","income_other","","","Erträge aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB"
"chart_skr04_7190","7190","Income from loss absorption","l10n_de.tag_de_pl_04","income","","","Erträge aus Verlustübernahme"
"chart_skr04_7192","7192","Income from profits received under a profit pooling agreement","l10n_de.tag_de_pl_04","income","","","Erhaltene Gewinne auf Grund einer Gewinngemeinschaft"
"chart_skr04_7194","7194","Income from profits received under a profit and loss transfer or partial profit transfer agreement","l10n_de.tag_de_pl_04","income","","","Erhaltene Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags"
"chart_skr04_7200","7200","Write-downs of longterm financial assets (permanent)","l10n_de.tag_de_pl_12","expense","","","Abschreibungen auf Finanzanlagen (dauerhaft)"
"chart_skr04_7201","7201","Write-downs of longterm financial assets (not permanent)","l10n_de.tag_de_pl_12","expense","","","Abschreibungen auf Finanzanlagen (nicht dauerhaft)"
"chart_skr04_7204","7204","Write-downs of longterm financial assets, s. 3 no. 40 EStG/ s. 8b(3) KStG (permanent)","l10n_de.tag_de_pl_12","expense","","","Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (dauerhaft)"
"chart_skr04_7207","7207","Write-downs of longterm financial assets - affiliated companies","l10n_de.tag_de_pl_12","expense","","","Abschreibungen auf Finanzanlagen - verbundene Unternehmen"
"chart_skr04_7208","7208","Expenses due to share of loss of industrial and independent partnerships, s. 8 GewStG or s. 18 EStG","l10n_de.tag_de_pl_12","expense","","","Aufwendungen auf Grund von Verlustanteilen an gewerblichen und selbständigen Mitunternehmerschaften, § 8 GewStG bzw. § 18 EStG"
"chart_skr04_7210","7210","Write-downs of securities classified as current assets","l10n_de.tag_de_pl_12","expense","","","Abschreibungen auf Wertpapiere des Umlaufvermögens"
"chart_skr04_7214","7214","Write-downs of securities classified as current assets, section 3 no. 40 EStG/section 8b(3) KStG","l10n_de.tag_de_pl_12","expense","","","Abschreibungen auf Wertpapiere des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG"
"chart_skr04_7217","7217","Write-downs of securities classified as current assets - affiliated companies","l10n_de.tag_de_pl_12","expense","","","Abschreibungen auf Wertpapiere des Umlaufvermögens - verbundene Unternehmen"
"chart_skr04_7250","7250","Write-downs of longterm financial assets due to section 6b EStG reserve","l10n_de.tag_de_pl_12","expense","","","Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage"
"chart_skr04_7255","7255","Write-downs of longterm financial assets due to section 6b EStG reserve, section 3 no. 40 EStG/section 8b(3) KStG","l10n_de.tag_de_pl_12","expense","","","Abschreibungen auf Finanzanlagen auf Grund § 6b EStG-Rücklage, § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG"
"chart_skr04_7300","7300","Interest and similar expenses","l10n_de.tag_de_pl_13","expense","","","Zinsen und ähnliche Aufwendungen"
"chart_skr04_7302","7302","Non-tax-deductibl other incidental charges related to taxes, section 4(5b) EStG","l10n_de.tag_de_pl_13","expense","","","Steuerlich nicht abzugsfähige andere Nebenleistungen zu Steuern § 4 Abs. 5b EStG"
"chart_skr04_7303","7303","Tax-deductible other incidental charges related to taxes","l10n_de.tag_de_pl_13","expense","","","Steuerlich abzugsfähige andere Nebenleistungen zu Steuern"
"chart_skr04_7304","7304","Non-tax-deductible other incidental charges related to taxes","l10n_de.tag_de_pl_13","expense","","","Steuerlich nicht abzugsfähige andere Nebenleistungen zu Steuern"
"chart_skr04_7305","7305","Interest expenses as per Sect. 233a of the German Fiscal Code, deductible","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen § 233a AO abzugsfähig"
"chart_skr04_7306","7306","Interest expenses as per Sect. 234 to 237 of the German Fiscal Code, non deductible","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen §§ 234 bis 237 AO nicht abzugsfähig"
"chart_skr04_7309","7309","Interest expenses to affiliated companies","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen an verbundene Unternehmen"
"chart_skr04_7310","7310","Interest expenses on short-term debt","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen für kurzfristige Verbindlichkeiten"
"chart_skr04_7313","7313","Non-deductible interest on long-term debt under section 4(4a) EStG(add-back)","l10n_de.tag_de_pl_13","expense","","","Nicht abzugsfähige Schuldzinsen nach § 4 Abs. 4a EStG (Hinzurechnungsbetrag)"
"chart_skr04_7316","7316","Interest on shareholder loans","l10n_de.tag_de_pl_13","expense","","","Zinsen für Gesellschafterdarlehen"
"chart_skr04_7317","7317","Interest to shareholders with an equity interest of more than 25 % or their related parties","l10n_de.tag_de_pl_13","expense","","","Zinsen an Gesellschafter mit einer Beteiligung von mehr als 25 % bzw. diesen nahe stehende Personen"
"chart_skr04_7319","7319","Interest expenses on short-term liabilities to affiliated companies","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen für kurzfristige Verbindlichkeiten an verbundene Unternehmen"
"chart_skr04_7320","7320","Interest expense on long-term debt","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen für langfristige Verbindlichkeiten"
"chart_skr04_7323","7323","Depreciation and amortization of premium or discount/debt discount for financing purposes","l10n_de.tag_de_pl_12","expense","","","Abschreibungen auf ein Agio oder Disagio/Damnum zur Finanzierung"
"chart_skr04_7324","7324","Depreciation and amortization of premium or discount/debt discount for financing fixed assets","l10n_de.tag_de_pl_12","expense","","","Abschreibungen auf ein Agio oder Disagio/Damnum zur Finanzierung des Anlagevermögens"
"chart_skr04_7325","7325","Interest expenses for buildings classified as operating assets","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen für Gebäude, die zum Betriebsvermögen gehören"
"chart_skr04_7326","7326","Borrowing costs for fixed assets","l10n_de.tag_de_pl_13","expense","","","Zinsen zur Finanzierung des Anlagevermögens"
"chart_skr04_7327","7327","Annuities and recurrent payments","l10n_de.tag_de_pl_13","expense","","","Renten und dauernde Lasten"
"chart_skr04_7328","7328","Interest expenses for the provision of capital by partners, section 15 EStG (corresponds to special business income)","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen für Kapitalüberlassung durch Mitunternehmer § 15 EStG (mit Sonderbetriebseinnahme korrespondierend)"
"chart_skr04_7329","7329","Interest expenses on long-term liabilities to affiliated companies","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen für langfristige Verbindlichkeiten an verbundene Unternehmen"
"chart_skr04_7330","7330","Expenses similar to interest expenses","l10n_de.tag_de_pl_13","expense","","","Zinsähnliche Aufwendungen"
"chart_skr04_7339","7339","Expenses similar to interest expenses to affiliated companies","l10n_de.tag_de_pl_13","expense","","","Zinsähnliche Aufwendungen an verbundene Unternehmen"
"chart_skr04_7340","7340","Discount expenses","l10n_de.tag_de_pl_13","expense","","","Diskontaufwendungen"
"chart_skr04_7349","7349","Discount expenses to affiliated companies","l10n_de.tag_de_pl_13","expense","","","Diskontaufwendungen an verbundene Unternehmen"
"chart_skr04_7350","7350","Interest and similar expenses, sections 3 no. 40, 3c EStG/section 8b(1,4) KStG","l10n_de.tag_de_pl_13","expense","","","Zinsen und ähnliche Aufwendungen §§ 3 Nr. 40 und 3c EStG bzw. § 8b Abs. 1 und 4 KStG"
"chart_skr04_7351","7351","Interest and similar expenses to affiliated companies, sections 3 no. 40, 3c EStG/section 8b(1) KStG","l10n_de.tag_de_pl_13","expense","","","Zinsen und ähnliche Aufwendungen an verbundene Unternehmen §§ 3 Nr. 40 und 3c EStG bzw. § 8b Abs. 1 KStG"
"chart_skr04_7355","7355","Loan commissions and administrative cost contributions","l10n_de.tag_de_pl_13","expense","","","Kreditprovisionen und Verwaltungskostenbeiträge"
"chart_skr04_7360","7360","Interest cost included in additions to pension provisions","l10n_de.tag_de_pl_13","expense","","","Zinsanteil der Zuführungen zu Pensionsrückstellungen"
"chart_skr04_7361","7361","Interest expenses from the discounting of liabilities","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen aus der Abzinsung von Verbindlichkeiten"
"chart_skr04_7362","7362","Interest expenses from the discounting of provisions","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen aus der Abzinsung von Rückstellungen"
"chart_skr04_7363","7363","Interest expenses from the discounting of provisions for pensions and similar/comparable obligations","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen"
"chart_skr04_7364","7364","Interest expenses from the discounting of provisions for pensions and similar/comparable obligations for offsetting under s. 246(2) HGB","l10n_de.tag_de_pl_13","expense","","","Zinsaufwendungen aus der Abzinsung von Pensionsrückstellungen und ähnlichen/vergleichbaren Verpflichtungen zur Verrechnung nach § 246 Abs. 2 HGB"
"chart_skr04_7365","7365","Expenses from assets for offsetting in accordance with section 246(2) HGB","l10n_de.tag_de_pl_13","expense","","","Aufwendungen aus Vermögensgegenständen zur Verrechnung nach § 246 Abs. 2 HGB"
"chart_skr04_7366","7366","Interest expenses from the discounting of provisions, non-tax-deductible","l10n_de.tag_de_pl_13","expense","","","Steuerlich nicht abzugsfähige Zinsaufwendungen aus der Abzinsung von Rückstellungen"
"chart_skr04_7390","7390","Cost of loss absorption","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen aus Verlustübernahme"
"chart_skr04_7392","7392","Profit transferred on the basis of a profit pooling agreement","l10n_de.tag_de_pl_08_7","expense","","","Abgeführte Gewinne auf Grund einer Gewinngemeinschaft"
"chart_skr04_7394","7394","Profit transferred on the basis of a profit and loss transfer or partial profit transfer agreement","l10n_de.tag_de_pl_08_7","expense","","","Abgeführte Gewinne auf Grund eines Gewinn- oder Teilgewinnabführungsvertrags"
"chart_skr04_7399","7399","Transferred profit shares (debit) / adjusted shares of losses (credit) in typical silent partnerships pursuant to section 8 of the GewStG","l10n_de.tag_de_pl_08_7","expense","","","Abgeführte Gewinnanteile (Soll) / ausgeglichene Verlustanteile (Haben) bei typisch stiller Beteiligung § 8 GewStG"
"chart_skr04_7400","7400","Extraordinary income","l10n_de.tag_de_pl_04","income","","","Außerordentliche Erträge"
"chart_skr04_7401","7401","Extraordinary income affecting net income","l10n_de.tag_de_pl_04","income","","","Außerordentliche Erträge, die den Reingewinn beeinflussen"
"chart_skr04_7450","7450","Extraordinary income not affecting financing","l10n_de.tag_de_pl_04","income","","","Außerordentliche, nicht finanzierungswirksame Erträge"
"chart_skr04_7451","7451","Gains from mergers and reorganisations","l10n_de.tag_de_pl_04","income","","","Erträge durch Verschmelzungund Umwandlung"
"chart_skr04_7452","7452","Income from the sale of significant investments","l10n_de.tag_de_pl_04","income","","","Erträge aus der Veräußerung von wesentlichen Beteiligungen"
"chart_skr04_7453","7453","Income from the sale of significant properties","l10n_de.tag_de_pl_04","income","","","Erträge aus dem Verkauf wesentlicher Immobilien"
"chart_skr04_7454","7454","Gain on disposal or discontinuation of business activities, net of tax","l10n_de.tag_de_pl_04","income","","","Gewinn aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern"
"chart_skr04_7460","7460","Income from the application of transitional provisions","l10n_de.tag_de_pl_04","income","","","Erträge aus der Anwendung von Übergangsvorschriften"
"chart_skr04_7461","7461","Income from the application of transitional provisions (additions to property, plant and equipment)","l10n_de.tag_de_pl_04","income","","","Erträge aus der Anwendung von Übergangsbestimmungen (Zugänge zum Sachanlagevermögen)"
"chart_skr04_7462","7462","Income from the application of transitional provisions (additions to financial assets)","l10n_de.tag_de_pl_04","income","","","Erträge aus der Anwendung von Übergangsbestimmungen (Zugänge zu Finanzanlagen)"
"chart_skr04_7463","7463","Income from the application of transitional provisions (value of current assets)","l10n_de.tag_de_pl_04","income","","","Erträge aus der Anwendung von Übergangsbestimmungen (Wert des Umlaufvermögens)"
"chart_skr04_7464","7464","Income from the application of transitional provisions (deferred taxes)","l10n_de.tag_de_pl_04","income","","","Erträge aus der Anwendung von Übergangsvorschriften (latente Steuern)"
"chart_skr04_7500","7500","Extraordinary expenses","l10n_de.tag_de_pl_08_7","expense","","","Außerordentliche Ausgaben"
"chart_skr04_7501","7501","Extraordinary expenses affecting net income","l10n_de.tag_de_pl_08_7","expense","","","Außerordentliche Aufwendungen, die den Jahresüberschuss beeinflussen"
"chart_skr04_7550","7550","Extraordinary expenses not affecting financing","l10n_de.tag_de_pl_08_7","expense","","","Außerordentliche, nicht finanzierungswirksame Aufwendungen"
"chart_skr04_7551","7551","Losses from mergers and reorganisations","l10n_de.tag_de_pl_08_7","expense","","","Verluste durch Verschmelzung und Umwandlung"
"chart_skr04_7552","7552","Losses due to extraordinary damage (balance sheet accounting only)","l10n_de.tag_de_pl_08_7","expense","","","Verluste durch außergewöhnliche Schadensfälle (nur Bilanzierer)"
"chart_skr04_7553","7553","Restructuring and reorganisation costs","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen für Restrukturierungs- und Sanierungsmaßnahmen"
"chart_skr04_7554","7554","Losses from disposal or discontinuation of business activities, net of tax","l10n_de.tag_de_pl_08_7","expense","","","Verluste aus der Veräußerung oder der Aufgabe von Geschäftsaktivitäten nach Steuern"
"chart_skr04_7560","7560","Expenses from the application of transitional provisions","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen aus der Anwendung von Übergangsvorschriften"
"chart_skr04_7561","7561","Expenses from the application of transitional provisions (provisions for pensions)","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen aus der Anwendung von Übergangsvorschriften (Pensionsrückstellungen)"
"chart_skr04_7562","7562","Expenses from the application of transitional provisions (accounting aids)","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen aus der Anwendung von Übergangsbestimmungen (Bilanzierungshilfen)"
"chart_skr04_7563","7563","Expenses from the application of transitional provisions (deferred taxes","l10n_de.tag_de_pl_08_7","expense","","","Aufwendungen aus der Anwendung von Übergangsvorschriften (Latente Steuern)"
"chart_skr04_7600","7600","Corporate income tax","l10n_de.tag_de_pl_14","expense","","","Körperschaftsteuer"
"chart_skr04_7603","7603","Corporate income tax for prior years","l10n_de.tag_de_pl_14","expense","","","Körperschaftsteuer für Vorjahre"
"chart_skr04_7604","7604","Corporate income tax for prior years","l10n_de.tag_de_pl_14","income_other","","","Körperschaftsteuer für Vorjahre"
"chart_skr04_7607","7607","Solidarity surcharge refunds for prior years","l10n_de.tag_de_pl_14","income_other","","","Solidaritätszuschlagerstattungen für Vorjahre"
"chart_skr04_7608","7608","Solidarity surcharge","l10n_de.tag_de_pl_14","expense","","","Solidaritätszuschlag"
"chart_skr04_7609","7609","Solidarity surcharge for prior years","l10n_de.tag_de_pl_14","expense","","","Solidaritätszuschlag für Vorjahre"
"chart_skr04_7610","7610","Trade tax","l10n_de.tag_de_pl_14","expense","","","Gewerbesteuer"
"chart_skr04_7630","7630","Withholding tax on investment income, 25 %","l10n_de.tag_de_pl_14","expense","","","Kapitalertragsteuer 25 %"
"chart_skr04_7633","7633","Allowable solidarity surcharge on withholding tax on investment income, 25 %","l10n_de.tag_de_pl_14","expense","","","Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %"
"chart_skr04_7639","7639","Credit/ deduction of foreign withholding tax","l10n_de.tag_de_pl_14","expense","","","Anrechnung/Abzug ausländischer Quellensteuer"
"chart_skr04_7640","7640","Trade tax back payments previous years","l10n_de.tag_de_pl_14","expense","","","Gewerbesteuernachzahlungen Vorjahre"
"chart_skr04_7641","7641","Back payments and refunds of trade tax for prior years, section 4(5b) EStG","l10n_de.tag_de_pl_14","expense","","","Gewerbesteuernachzahlungen und Gewerbesteuererstattungen für Vorjahre nach § 4 Abs. 5b EStG"
"chart_skr04_7642","7642","Trade tax refunds previous years","l10n_de.tag_de_pl_14","income_other","","","Gewerbesteuererstattungen Vorjahre"
"chart_skr04_7643","7643","Income from reversal of provisions for trade tax, section 4(5b) EStG","l10n_de.tag_de_pl_14","income_other","","","Erträge aus der Auflösung von Gewerbesteuerrückstellungen nach § 4 Abs. 5b EStG"
"chart_skr04_7644","7644","Income from the reversal of trade tax provisions","l10n_de.tag_de_pl_14","income_other","","","Erträge aus der Auflösung von Gewerbesteuerrückstellungen"
"chart_skr04_7646","7646","Expenses from additions to provisions for taxes for tax deferral (BStBK)","l10n_de.tag_de_pl_14","expense","","","Aufwendungen aus der Zuführung zu Steuerrückstellungen für Steuerstundung (BStBK)"
"chart_skr04_7648","7648","Income from reversal of provisions for taxes for tax deferral (BStBK)","l10n_de.tag_de_pl_14","income_other","","","Erträge aus der Auflösung von Steuerrückstellungen für Steuerstundung (BStBK)"
"chart_skr04_7649","7649","Income from additions to and reversals of deferred taxes","l10n_de.tag_de_pl_14","income_other","","","Erträge aus der Zuführung und Auflösung von latenten Steuern"
"chart_skr04_7650","7650","Other taxes","l10n_de.tag_de_pl_15","expense","","","Sonstige Betriebssteuern"
"chart_skr04_7675","7675","Excise taxes (other taxes)","l10n_de.tag_de_pl_15","expense","","","Verbrauchsteuer (sonstige Steuern)"
"chart_skr04_7678","7678","Eco tax","l10n_de.tag_de_pl_15","expense","","","Ökosteuer"
"chart_skr04_7680","7680","Land tax","l10n_de.tag_de_pl_15","expense","","","Grundsteuer"
"chart_skr04_7685","7685","Motor vehicle tax","l10n_de.tag_de_pl_15","expense","","","Kfz-Steuer"
"chart_skr04_7690","7690","Back payments of other taxes for prior years","l10n_de.tag_de_pl_15","expense","","","Steuernachzahlungen Vorjahre für sonstige Steuern"
"chart_skr04_7692","7692","Refunds of other taxes for prior years","l10n_de.tag_de_pl_15","income_other","","","Steuererstattungen Vorjahre für sonstige Steuern"
"chart_skr04_7694","7694","Income from reversal of provisions for other taxes","l10n_de.tag_de_pl_15","income_other","","","Erträge aus der Auflösung von Rückstellungen für sonstige Steuern"
"chart_skr04_7705","7705","Retained profits brought forward after appropriation of net profit (with breakdown for statement of changes in capital accounts)","l10n_de.tag_de_pl_15","income_other","","","Gewinnvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)"
"chart_skr04_7725","7725","Accumulated losses brought forward after appropriation of net profit (with breakdown for statement of changes in capital accounts)","l10n_de.tag_de_pl_15","expense","","","Verlustvortrag nach Verwendung (mit Aufteilung für Kapitalkontenentwicklung)"
"chart_skr04_7744","7744","Withdrawals from other revenue reserves (cooperatives)","l10n_de.tag_de_pl_15","income_other","","","Entnahmen aus anderen Ergebnisrücklagen"
"chart_skr04_7751","7751","Withdrawals from collectively held reserves (with breakdown for statement of changes in capital account)","l10n_de.tag_de_pl_15","income_other","","","Entnahmen aus gesamthänderisch gebundenen Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)"
"chart_skr04_7781","7781","Appropriation to collectively held reserves (with breakdown for statement of changes in capital account)","l10n_de.tag_de_pl_15","expense","","","Einstellungen in gesamthänderisch gebundene Rücklagen (mit Aufteilung für Kapitalkontenentwicklung)"
"chart_skr04_7785","7785","Transfers to other revenue reserves (co-operatives)","l10n_de.tag_de_pl_15","expense","","","Einstellungen in andere Ergebnisrücklagen"
"chart_skr04_9000","9000","Balances brought forward","","income_other","","","Saldenvorträge, Sachkonten"
"chart_skr04_9008","9008","Balances brought forward, receivables","","income_other","","","Saldenvorträge, Debitoren"
"chart_skr04_9009","9009","Balances brought forward, payables","","income_other","","","Saldenvorträge, Kreditoren"
"chart_skr04_9090","9090","Aggregate carryforwards account","","income_other","","","Summenvortragskonto"
"chart_skr04_9991","9991","Cash Difference Gain","account.account_tag_operating,l10n_de.tag_de_pl_04","income","","",""
"chart_skr04_9994","9994","Cash Difference Loss","account.account_tag_operating,l10n_de.tag_de_pl_08_7","expense","","",""