Group Chart of AccountsPageReporting PackageVersion E.1.2Chart of Accounts ALMOS GroupVersion:30-Jun-15Account No.Descripition in full (max. 50 characters)No. of charactersAccount TypeIncome/Balance0000Chart of Accounts ALMOS GroupChart of Accounts ALMOS Group29HeadingBalance0001AssetsAssets6Begin-TotalBalance0100Fixed AssetsFixed Assets12Begin-TotalBalance200101Intangible Fixed AssetsIntangible Fixed Assets23Begin-TotalBalance2050135SoftwareSoftware8PostingBalance2050140Licenses and ConcessionsLicenses and Concessions24PostingBalance2070150GoodwillGoodwill8PostingBalance2340170Payments on Account for Intangible AssetsPayments on Account for Intangible Assets41PostingBalance0199Total Intangible AssetsTotal Intangible Assets23End-TotalBalance210200Tangible AssetsTangible Assets15Begin-TotalBalance2111-2120210Land and Buildungs incl. Build. on thrd Party LandLand and Buildungs incl. Build. on thrd Party Land50PostingBalance21310400Plant and MachineryPlant and Machinery19PostingBalance0500Other Factory and Office EquipmentOther Factory and Office Equipment34PostingBalance0700Payments on Account and Assets under ConstructionPayments on Account and Assets under Construction49PostingBalance0799Total Tangible AssetsTotal Tangible Assets21End-TotalBalance260800Financial AssetsFinancial Assets16Begin-TotalBalance2610801Shares in Group UndertakingsShares in Group Undertakings28PostingBalance2670810Loans to Group UndertakingsLoans to Group Undertakings27PostingBalance2610820Shares in Associated Comanies, Other InterestsShares in Associated Comanies, Other Interests46PostingBalance2610830Shares in Affiliated CompaniesShares in Affiliated Companies30PostingBalance26710880Loans to Undertakings in Associated CompaniesLoans to Undertakings in Associated Companies45PostingBalance2630900SecuritiesSecurities10PostingBalance26750930Other Third Party LoansOther Third Party Loans23PostingBalance0960Loans to ShareholdersLoans to Shareholders21PostingBalance0998Total Financial AssetsTotal Financial Assets22End-TotalBalance0999Total Fixed AssetsTotal Fixed Assets18End-TotalBalance1000Current AssetsCurrent Assets14Begin-TotalBalance301010InventoryInventory9Begin-TotalBalance3011020Raw Materials and SuppliesRaw Materials and Supplies26PostingBalance321030Goods in TransitGoods in Transit16PostingBalance3311050Work in Progress: Goods and ServicesWork in Progress: Goods and Services36PostingBalance3451100Finished Goods and Goods purchased for ResaleFinished Goods and Goods purchased for Resale45PostingBalance4091150Payments on Account to Third Party SupplierPayments on Account to Third Party Supplier43PostingBalance4091151Payments on Account to Group UndertakingsPayments on Account to Group Undertakings41PostingBalance1152Payments on Acccount to Associated CompaniesPayments on Acccount to Associated Companies44PostingBalance4191190Advance Payments rec. from Third Party CostumerAdvance Payments rec. from Third Party Costumer47PostingBalance4191191Advance Payments received from Group UndertakingsAdvance Payments received from Group Undertakings49PostingBalance1192Advance Payments received from Associated Comp.Advance Payments received from Associated Comp.47PostingBalance1199Total InventoryTotal Inventory15End-TotalBalance1200Debtors and Other AssetsDebtors and Other Assets24Begin-TotalBalance1201Trade ReceiveablesTrade Receiveables18Begin-TotalBalance41111210Receiveables from Third Party Trade DebtorsReceiveables from Third Party Trade Debtors43PostingBalance4911211Provisions on Losses, General Bad Debt ProvionsProvisions on Losses, General Bad Debt Provions47PostingBalance4531220Receiveables from Group UndertakingsReceiveables from Group Undertakings36Begin-TotalBalance1221Trade Rec. ALMOS Alfons Mosel Verwaltungs GmbHTrade Rec. ALMOS Alfons Mosel Verwaltungs GmbH46PostingBalance1222Trade Rec. ALMOS Alfons Mosel Handels GmbHTrade Rec. ALMOS Alfons Mosel Handels GmbH42PostingBalance1223Trade Rec. ALMOS Agrar Klkereskedelmi KFTTrade Rec. ALMOS Agrar Klkereskedelmi KFT42PostingBalance1224Trade Rec. ALMOS Agrar Handel spol s.r.o.Trade Rec. ALMOS Agrar Handel spol s.r.o.41PostingBalance1225Trade Rec. ALMOS Agri Farm s.r.l.Trade Rec. ALMOS Agri Farm s.r.l.33PostingBalance1226Trade Rec. ALMOS Agrorom s.r.l.Trade Rec. ALMOS Agrorom s.r.l.31PostingBalance1227Trade Rec. ALMOS Panpmija dooTrade Rec. ALMOS Panpmija doo29PostingBalance1228Trade Rec. ALMOS Slovakia s.r.o.Trade Rec. ALMOS Slovakia s.r.o.32PostingBalance1229Trade Rec. Agrotrade s.r.l.Trade Rec. Agrotrade s.r.l.27PostingBalance1230Trade Rec. Agro Bomiga s.r.l.1231Trade Rec. Agro GA s.r.l.1249Total Receiveables From Group UndertakingsTotal Receiveables From Group Undertakings42End-TotalBalance4561250Receiveables from ShareholdersReceiveables from Shareholders30PostingBalance4511280Receiveables from Associated CompaniesReceiveables from Associated Companies38Begin-TotalBalance1281Trade Rec. Associated companiesTrade Rec. Associated companies31PostingBalance1298Total Receiveables from Associated CompaniesTotal Receiveables from Associated Companies44End-TotalBalance1299Total Trade ReceiveablesTotal Trade Receiveables24End-TotalBalance1300Other AssetsOther Assets12Begin-TotalBalance1310Other Receiveables from ShareholdersOther Receiveables from Shareholders36PostingBalance4251340Employee AdvancesEmployee Advances17PostingBalance5121350Bond DepositsBond Deposits13PostingBalance1380Insurance ReimbursementsInsurance Reimbursements24PostingBalance4411400Sales Tax ReturnSales Tax Return16PostingBalance1450Income Tax ReturnIncome Tax Return17PostingBalance4091470Suppliers with Debit BalancesSuppliers with Debit Balances29PostingBalance1480Other ReceiveablesOther Receiveables18PostingBalance1498Total Other AssetsTotal Other Assets18End-TotalBalance1499Total Debtors and other AssetsTotal Debtors and other Assets30End-TotalBalance501500Short-term InvestmentsShort-term Investments22Begin-TotalBalance5011510Short-term Shares in Group UndertakingsShort-term Shares in Group Undertakings39PostingBalance5081530Other short-term InvestmentsOther short-term Investments28PostingBalance1549Total short-term InvestmentsTotal short-term Investments28End-TotalBalance531550Cash and Cash EquivalentsCash and Cash Equivalents25Begin-TotalBalance51121560ChequesCheques7PostingBalance5311600Cash in Hand, Petty CashCash in Hand, Petty Cash24PostingBalance5121800Bank Balances (open account)Bank Balances (open account)28PostingBalance53281810Bank Balances (fixed-term deposits/time deposits)Bank Balances (fixed-term deposits/time deposits)49PostingBalance1898Total Cash and Cash EquivalentsTotal Cash and Cash Equivalents31End-TotalBalance1899Total Current AssetsTotal Current Assets20End-TotalBalance1900Accruals and Deferrals (assets)Accruals and Deferrals (assets)31Begin-TotalBalance1910DisagioDisagio7PostingBalance1920Prepayments Insurance RatePrepayments Insurance Rate26PostingBalance1930Prepayments Rent and LeasesPrepayments Rent and Leases27PostingBalance1940Other Accruals and DeferralsOther Accruals and Deferrals28PostingBalance1949Total Accruals and Deferrals (assets)Total Accruals and Deferrals (assets)37End-TotalBalance1950Deferred Tax (asset side)Deferred Tax (asset side)25Begin-TotalBalance1955Deferred Tax on Valuation Differences to Tax LawDeferred Tax on Valuation Differences to Tax Law48PostingBalance1960Deferred Tax on Tax Losses Carried ForwardDeferred Tax on Tax Losses Carried Forward42PostingBalance1965Deferred Tax on Unrealized ProfitDeferred Tax on Unrealized Profit33PostingBalance1970Total Deferred Tax (asset side)Total Deferred Tax (asset side)31End-TotalBalance1980Excess of plan assets over pension liabilitiesExcess of plan assets over pension liabilities46End-TotalBalance1981Excess of plan assets over pension liabilitiesExcess of plan assets over pension liabilities46End-TotalBalance1985Total Excess of plan assets over pension liabilitiesTotal Excess of plan assets over pension liabilities52End-TotalBalance1999Total AssetsTotal Assets12End-TotalBalance2000LiabilitiesLiabilities11Begin-TotalBalance2100EquityEquity6Begin-TotalBalance10122900Subscribed CapitalSubscribed Capital18PostingBalance1062920Capital ReservesCapital Reserves16PostingBalance1052930Revenue ReservesRevenue Reserves16Begin-TotalBalance10612935Statutory ReserveStatutory Reserve17PostingBalance2940Reserves provided for by the Art. of AssociationReserves provided for by the Art. of Association48PostingBalance10682945Other Revenue ReservesOther Revenue Reserves22PostingBalance2950Total Revenue ReservesTotal Revenue Reserves22End-TotalBalance1172970Retained earnings / retained lossesRetained earnings / retained losses35PostingBalance1212980Profit (loss) for the periodProfit (loss) for the period28PostingBalance2990Equity attributed to Minority ShareholdersEquity attributed to Minority Shareholders42PostingBalance2999Total EquityTotal Equity12End-TotalBalance1513000ProvisionsProvisions10Begin-TotalBalance15153010Provisions for Pensions and similar ObligationsProvisions for Pensions and similar Obligations47PostingBalance15163020Tax ProvisionsTax Provisions14Begin-TotalBalance15163025Income Tax Provisions current yearIncome Tax Provisions current year34PostingBalance15163030Income Tax Provisions previous yearsIncome Tax Provisions previous years36PostingBalance15163035Other Tax ProvisionsOther Tax Provisions20PostingBalance3040Total Tax ProvisionsTotal Tax Provisions20End-TotalBalance15183050Other ProvisionsOther Provisions16Begin-TotalBalance15183060Provisions for Bonuses and RenumerationsProvisions for Bonuses and Renumerations40PostingBalance15183070Provisions for Contributions to EmployeesProvisions for Contributions to Employees41PostingBalance15183075Provisions for Professional AssociationProvisions for Professional Association39PostingBalance15183080Prov. for Preparing, Auditing Financial StatementsProv. for Preparing, Auditing Financial Statements50PostingBalance15123090Provisions for Warranty CommitmentsProvisions for Warranty Commitments35PostingBalance15113100Provisions for Litigation RisksProvisions for Litigation Risks31PostingBalance15183110Prov. for outstanding InvoicesProv. for outstanding Invoices30PostingBalance15183120Prov. for compulsory Keeping of DocumentsProv. for compulsory Keeping of Documents41PostingBalance15183130Prov. anticipated Losses on Transaction in Compl.Prov. anticipated Losses on Transaction in Compl.49PostingBalance15183140Other ProvisionsOther Provisions16PostingBalance3147Total Other ProvisionsTotal Other Provisions22End-TotalBalance3148Total ProvisionsTotal Provisions16End-TotalBalance3149LiabilitiesLiabilities11Begin-TotalBalance163150Bank Loans and OverdraftsBank Loans and Overdrafts25Begin-TotalBalance5193160Bank Loans and Overdrafts (< 1 year)Bank Loans and Overdrafts (< 1 year)36PostingBalance16213180Bank Loans and Overdrafts (1-5 years)Bank Loans and Overdrafts (1-5 years)37PostingBalance16213200Bank Loans and Overdrafts (> 1 year)Bank Loans and Overdrafts (> 1 year)36PostingBalance3248Total Bank Loans and OverdraftsTotal Bank Loans and Overdrafts31End-TotalBalance4193249Advance Payments received from CostumerAdvance Payments received from Costumer39Begin-TotalBalance3250Advance Payments rec. from third party CostumerAdvance Payments rec. from third party Costumer47PostingBalance3251Advance Payments rec. from Group UndertakingsAdvance Payments rec. from Group Undertakings45PostingBalance3252Advance Payments rec. from Associated CompaniesAdvance Payments rec. from Associated Companies47PostingBalance3299Total Advance Payments received from CostumerTotal Advance Payments received from Costumer45End-TotalBalance401,4043300Payables to Third Party Trade CreditorsPayables to Third Party Trade Creditors39PostingBalance3400Payables to Group UndertakingsPayables to Group Undertakings30Begin-TotalBalance3401Trade Payables ALMOS Alfons Mosel Verwaltungs GmbHTrade Payables ALMOS Alfons Mosel Verwaltungs GmbH50PostingBalance3402Verb LuL Trade PayablesVerb LuL Trade Payables24PostingBalance3403Trade Payables ALMOS Agrar Klkereskedelmi KFTTrade Payables ALMOS Agrar Klkereskedelmi KFT46PostingBalance3404Trade Payables ALMOS Agrar Handel spol s.r.o.Trade Payables ALMOS Agrar Handel spol s.r.o.45PostingBalance3405Trade Payables ALMOS Agri Farm s.r.l.Trade Payables ALMOS Agri Farm s.r.l.37PostingBalance3406Trade Payables ALMOS Agrorom s.r.l.Trade Payables ALMOS Agrorom s.r.l.35PostingBalance3407Trade Payables ALMOS Panpmija dooTrade Payables ALMOS Panpmija doo33PostingBalance3408Trade Payables ALMOS Slovakia s.r.o.Trade Payables ALMOS Slovakia s.r.o.36PostingBalance3409Trade Payables Agrotrade s.r.l.Trade Payables Agrotrade s.r.l.31PostingBalance3410Trade Payables Agro Bomiga s.r.l.Trade Payables Agro Bomiga s.r.l.33PostingBalance3411Trade Payables Agro GA s.r.l.Trade Payables Agro GA s.r.l.29PostingBalance3425Total Payables to Group UndertakingsTotal Payables to Group Undertakings36End-TotalBalance4553429Payables to ShareholdersPayables to Shareholders24PostingBalance3430Payables to Group Undertakings in Associated Comp.Payables to Group Undertakings in Associated Comp.50Begin-TotalBalance3431Trade Payables associated companiesTrade Payables associated companies35PostingBalance3449Total Payables to Associated CompaniesTotal Payables to Associated Companies38End-TotalBalance3450Clearing Accounts (IC)Clearing Accounts (IC)22Begin-TotalBalance3451ALMOS Alfons Mosel Verwaltungs GmbHALMOS Alfons Mosel Verwaltungs GmbH35PostingBalance3452ALMOS Alfons Mosel Handels GmbHALMOS Alfons Mosel Handels GmbH31PostingBalance3453ALMOS Agrar Klkereskedelmi KFTALMOS Agrar Klkereskedelmi KFT31PostingBalance3454ALMOS Agrar Handel spol s.r.o.ALMOS Agrar Handel spol s.r.o.30PostingBalance3455ALMOS Agri Farm s.r.l.ALMOS Agri Farm s.r.l.22PostingBalance3456ALMOS Agrorom s.r.l.ALMOS Agrorom s.r.l.20PostingBalance3457ALMOS Panpmija dooALMOS Panpmija doo18PostingBalance3458ALMOS Slovakia s.r.o.ALMOS Slovakia s.r.o.21PostingBalance3459Agrotrade s.r.l.Agrotrade s.r.l.16PostingBalance3460Agro Bomiga s.r.l.Agro Bomiga s.r.l.18PostingBalance3461Agro GA s.r.l.Agro GA s.r.l.14PostingBalance3499Total Clearing Accounts (IC)Total Clearing Accounts (IC)28End-TotalBalance3500Other LiabilitiesOther Liabilities17Begin-TotalBalance443700Income Tax LiabilitiesIncome Tax Liabilities22PostingBalance4213720Payroll LiabilitiesPayroll Liabilities19PostingBalance423730Wage Tax and Church Tax LiabilitiesWage Tax and Church Tax Liabilities35PostingBalance4313740Other liabilities in the contex of Social SecurityOther liabilities in the contex of Social Security50PostingBalance4193770Costumer with Credit BalancesCostumer with Credit Balances29PostingBalance3800Sales Tax LiabilitiesSales Tax Liabilities21PostingBalance3850Remaining other LiabilitiesRemaining other Liabilities27PostingBalance3897Total Other LiabilitiesTotal Other Liabilities23End-TotalBalance3899Total LiabilitiesTotal Liabilities17End-TotalBalance5183900Accruals and Deferrals (liabilities)Accruals and Deferrals (liabilities)36Begin-TotalBalance3910Accrued Payments-in Rent and LeasesAccrued Payments-in Rent and Leases36PostingBalance3920Accrued Payments-in InterestAccrued Payments-in Interest29PostingBalance3930Other accrued Payments-inOther accrued Payments-in25PostingBalance3949Total Accruals and Deferrals (liabilities)Total Accruals and Deferrals (liabilities)42End-TotalBalance3950Deferred Tax (liability side)Deferred Tax (liability side)29Begin-TotalBalance3955Deferred Tax on Valuation Differences to Tax LawDeferred Tax on Valuation Differences to Tax Law48PostingBalance3960Other deferred TaxOther deferred Tax18PostingBalance3965Deferred Tax on Unrealized ProfitDeferred Tax on Unrealized Profit33PostingBalance3998Total Deferred Tax (liability side)Total Deferred Tax (liability side)35End-TotalBalance3999Total LiabilitiesTotal Liabilities17End-TotalBalance4000Income StatementIncome Statement16HeadingIncome4001Operating IncomeOperating Income16Begin-TotalIncome7074002SalesSales5Begin-TotalIncome7074100Sales to Third PartiesSales to Third Parties22Begin-TotalIncome4110Sales in GermanySales in Germany16PostingIncome4120other salesother sales11PostingIncome7094200DiscountDiscount8PostingIncome4250BonusBonus5PostingIncome4299Total Sales to Third PartiesTotal Sales to Third Parties28End-TotalIncome4300Sales intercompany (IC)Sales intercompany (IC)23Begin-TotalIncome4310Sales in GermanySales in Germany16PostingIncome4320other salesother sales11PostingIncome4400Discount (IC)Discount (IC)13PostingIncome4450Bonus (IC)Bonus (IC)10PostingIncome4798Total Sales intercompany (IC)Total Sales intercompany (IC)29End-TotalIncome4799Total SalesTotal Sales11End-TotalIncome4800Changes in InventoryChanges in Inventory20Begin-TotalIncome4810Increase/decrease of Work in ProgressIncrease/decrease of Work in Progress37PostingIncome4815Increase/decrease of Finished GoodsIncrease/decrease of Finished Goods35PostingIncome4818Total Changes in InventoryTotal Changes in Inventory26End-TotalIncome4820Own work capitalizedOwn work capitalized20PostingIncome4829Other Operating IncomeOther Operating Income22Begin-TotalIncome4830Other Operating Income from Third PartiesOther Operating Income from Third Parties41Begin-TotalIncome4835Income from Foreign Exchange ConversionIncome from Foreign Exchange Conversion39PostingIncome4837Remuneration in KindRemuneration in Kind20PostingIncome4838Insurance CompensationsInsurance Compensations23PostingIncome4840Gains from the Disposal of Intangible AssetsGains from the Disposal of Intangible Assets44PostingIncome4841Gains from the Disposal of Tangible AssetsGains from the Disposal of Tangible Assets42PostingIncome4842Gains from the Disposal of Financial AssetsGains from the Disposal of Financial Assets43PostingIncome4850Disposal of Intangible Assets (Book Value)Disposal of Intangible Assets (Book Value)42PostingIncome4851Disposal of Tangible Assets (Book Value)Disposal of Tangible Assets (Book Value)40PostingIncome4852Disposal of Financial Assets (Book Value)Disposal of Financial Assets (Book Value)41PostingIncome4860Gains from Investment GrantsGains from Investment Grants28PostingIncome4865Rental Income from Third PartiesRental Income from Third Parties32PostingIncome4870Releases from ProvisionsReleases from Provisions24PostingIncome4880Decrease of Debtor Provisions on LossesDecrease of Debtor Provisions on Losses39PostingIncome4885Decrease of General Bad Dept ProvisionDecrease of General Bad Dept Provision38PostingIncome4890Income from written-off receiveablesIncome from written-off receiveables36PostingIncome4894Income from other Accounting PeriodsIncome from other Accounting Periods36PostingIncome4895Other incomeOther income12PostingIncome4899Total Other Operating Income from Third PartiesTotal Other Operating Income from Third Parties47End-TotalIncome4900Other Operating Income intercompany (IC)Other Operating Income intercompany (IC)40Begin-TotalIncome4910Gains from the Disposal of Assets (IC)Gains from the Disposal of Assets (IC)38PostingIncome4920Disposal of Assets (Book Value) (IC)Disposal of Assets (Book Value) (IC)36PostingIncome4930Income from Group ChargesIncome from Group Charges25PostingIncome4950Intercompany ReimbursementsIntercompany Reimbursements27PostingIncome4965Rental Income (IC)Rental Income (IC)18PostingIncome4998Total Other Operating Income intercompany (IC)Total Other Operating Income intercompany (IC)46End-TotalIncome4999Total Operating IncomeTotal Operating Income22End-TotalIncome5000Operating ExpensesOperating Expenses18Begin-TotalIncome5001Cost of MaterialsCost of Materials17Begin-TotalIncome5100Cost of Raw Mat. and Supplies from Third PartiesCost of Raw Mat. and Supplies from Third Parties48Begin-TotalIncome5110purchases third partiespurchases third parties23PostingIncome5200Discounts receivedDiscounts received18PostingIncome5250Bonuses receivedBonuses received16PostingIncome5280Changes in Inventory of Raw MaterialsChanges in Inventory of Raw Materials37PostingIncome5299Total Cost of Raw Mat. from Third PartiesTotal Cost of Raw Mat. from Third Parties41End-TotalIncome5300Cost of Raw Mat. and Supplies intercompany (IC)Cost of Raw Mat. and Supplies intercompany (IC)47Begin-TotalIncome5310Purchases (IC)Purchases (IC)14PostingIncome5400Discounts received (IC)Discounts received (IC)23PostingIncome5450Bonuses received (IC)Bonuses received (IC)21PostingIncome5499Total Cost of Raw Mat. Intercompany (IC)Total Cost of Raw Mat. Intercompany (IC)40End-TotalIncome5900Cost of External Services from Third PartiesCost of External Services from Third Parties44Begin-TotalIncome5910Temporary EmploymentTemporary Employment20PostingIncome5920Other Cost of External ServicesOther Cost of External Services31PostingIncome5949Total Cost of External Services from Third PartiesTotal Cost of External Services from Third Parties50End-TotalIncome5950Cost of External Services intercompany (IC)Cost of External Services intercompany (IC)43Begin-TotalIncome5960Temporary Employment (IC)Temporary Employment (IC)25PostingIncome5970Other Cost of External Services (IC)Other Cost of External Services (IC)36PostingIncome5998Total Cost of External Services intercompany (IC)Total Cost of External Services intercompany (IC)49End-TotalIncome5999Total Cost of MaterialsTotal Cost of Materials23End-TotalIncome6000Personnel ExpensesPersonnel Expenses18Begin-TotalIncome6001Wages and SalariesWages and Salaries18Begin-TotalIncome6010General Wages and SalariesGeneral Wages and Salaries26PostingIncome6030Salaries Board of Managers, DirectorsSalaries Board of Managers, Directors37PostingIncome6050Other Personnel ExpensesOther Personnel Expenses24PostingIncome6099Total Wages and SalariesTotal Wages and Salaries24End-TotalIncome6100Social Security Contributions and Pension CostsSocial Security Contributions and Pension Costs47Begin-TotalIncome6110Statutory Social Security ContributionsStatutory Social Security Contributions39PostingIncome6120Contributions to Professional AssociationsContributions to Professional Associations42PostingIncome6140Pension CostsPension Costs13PostingIncome6170Other Social Security ExpensesOther Social Security Expenses30PostingIncome6198Total Social Security ContributionsTotal Social Security Contributions35End-TotalIncome6199Total Personnel ExpensesTotal Personnel Expenses24End-TotalIncome6200Depreciation and AmortisationDepreciation and Amortisation29Begin-TotalIncome6210Depreciation of Intangible AssetsDepreciation of Intangible Assets33PostingIncome6220Depreciation of GoodwillDepreciation of Goodwill24PostingIncome6230Depreciation of Tangible AssetsDepreciation of Tangible Assets31PostingIncome6299Total Depreciation and AmortisationTotal Depreciation and Amortisation35End-TotalIncome6300Other Operating Expenses to Third PartiesOther Operating Expenses to Third Parties41Begin-TotalIncome6310Occupancy CostsOccupancy Costs15PostingIncome6370Leasing Expenses on Machinery (no vehicles)Leasing Expenses on Machinery (no vehicles)43PostingIncome6400Insurance (no vehicles)Insurance (no vehicles)23PostingIncome6410Contributions, Charges, FeesContributions, Charges, Fees28PostingIncome6430Disposal of Intagible Assets (Book Losses)Disposal of Intagible Assets (Book Losses)42PostingIncome6431Disposal of Tangible Assets (Book Losses)Disposal of Tangible Assets (Book Losses)41PostingIncome6432Disposal of Financial Assets (Book Losses)Disposal of Financial Assets (Book Losses)42PostingIncome6433Disposal of Intagible Assets (Book Value)Disposal of Intagible Assets (Book Value)41PostingIncome6434Disposal of Tangible Assets (Book Value)Disposal of Tangible Assets (Book Value)40PostingIncome6435Disposal of Financial Assets (Book Value)Disposal of Financial Assets (Book Value)41PostingIncome6450Repair and MaintenanceRepair and Maintenance22PostingIncome6460Maintenance Hard- and SoftwareMaintenance Hard- and Software30PostingIncome6500Vehicle CostsVehicle Costs13PostingIncome6600Advertising and Marketing CostsAdvertising and Marketing Costs31PostingIncome6640DonationsDonations9PostingIncome6650Travel CostsTravel Costs12PostingIncome6660Hosting CostsHosting Costs13PostingIncome6700Outbound FreightOutbound Freight16PostingIncome6710bad debt insurancebad debt insurance18PostingIncome6720General Distrubution CostsGeneral Distrubution Costs26PostingIncome6800Postage, Telephone, InternetPostage, Telephone, Internet28PostingIncome6810Office SuppliesOffice Supplies15PostingIncome6820Translation CostsTranslation Costs17PostingIncome6821Further Education CostsFurther Education Costs23PostingIncome6822Employee benefits, Perks / Working ClothesEmployee benefits, Perks / Working Clothes42PostingIncome6825Legal and Consulting CostsLegal and Consulting Costs26PostingIncome6827Work on Financial Statements and Audit FeesWork on Financial Statements and Audit Fees43PostingIncome6830Accounting FeesAccounting Fees15PostingIncome6837Licence Costs, ConcessionsLicence Costs, Concessions26PostingIncome6840Other Taxes (Cost Taxes)Other Taxes (Cost Taxes)24PostingIncome6845Tooling EquipmentTooling Equipment17PostingIncome6850Bad Debt LossBad Debt Loss13PostingIncome6860Expenses for other Accounting PeriodsExpenses for other Accounting Periods37PostingIncome6880Expenses for the Translation of Foreign CurrenciesExpenses for the Translation of Foreign Currencies50PostingIncome6890Other Operating Expenses to Third PartiesOther Operating Expenses to Third Parties41PostingIncome6899Total Other Operating Expenses to Third PartiesTotal Other Operating Expenses to Third Parties47End-TotalIncome6900Other Operating Expenses intercompany (IC)Other Operating Expenses intercompany (IC)42Begin-TotalIncome6910Group Charges ExpensesGroup Charges Expenses22PostingIncome6950Other Operating Expenses (IC)Other Operating Expenses (IC)29PostingIncome6965Rental Expenses (IC)Rental Expenses (IC)20PostingIncome6998Total Other Operating Expenses intercompany (IC)Total Other Operating Expenses intercompany (IC)48End-TotalIncome6999Total Operating ExpensesTotal Operating Expenses24End-TotalIncome7000Additional Income and ExpensesAdditional Income and Expenses30Begin-TotalIncome7001Income from Participating InterestsIncome from Participating Interests35Begin-TotalIncome7010Dividend Income from Consolidated CompaniesDividend Income from Consolidated Companies43PostingIncome7020Dividend Income from Non-consolidated CompaniesDividend Income from Non-consolidated Companies47PostingIncome7030Income from Investments in Associated CompaniesIncome from Investments in Associated Companies47PostingIncome7040Other Income from Participating InterestsOther Income from Participating Interests41PostingIncome7049Total Income from Participating InterestsTotal Income from Participating Interests41End-TotalIncome7050Income from Profit and Loss Transfer AgreementIncome from Profit and Loss Transfer Agreement46PostingIncome7060Losses from Profit and Loss Transfer AgreementLosses from Profit and Loss Transfer Agreement46PostingIncome7070Income on other long-term Loans and InvestmentsIncome on other long-term Loans and Investments47Begin-TotalIncome7075Income from long-term Loans to Third PartiesIncome from long-term Loans to Third Parties44PostingIncome7080Income from long-term Loans intercompany (IC)Income from long-term Loans intercompany (IC)45PostingIncome7099Total Income on other long-term Loans and Inv.Total Income on other long-term Loans and Inv.46End-TotalIncome7100Other Interest and similar IncomeOther Interest and similar Income33Begin-TotalIncome7101Interest and similar Income from Third PartiesInterest and similar Income from Third Parties46Begin-TotalIncome7110Interest from Bank Credit BalancesInterest from Bank Credit Balances34PostingIncome7120Interest on LoansInterest on Loans17PostingIncome7130Interest on short-term InvestmentsInterest on short-term Investments34PostingIncome7140Total Interest and similar Income from Third Part.Total Interest and similar Income from Third Part.50End-TotalIncome7150Interest and similar Income intercompany (IC)Interest and similar Income intercompany (IC)45Begin-TotalIncome7160Interest on short-term investments (IC)Interest on short-term investments (IC)39PostingIncome7170Interest on Loans to Group UndertakingsInterest on Loans to Group Undertakings39PostingIncome7198Total Interest and similar Income (IC)Total Interest and similar Income (IC)38End-TotalIncome7199Total Other Interest and similar IncomeTotal Other Interest and similar Income39End-TotalIncome7200Write-down on Financial Assets and short-term Inv.Write-down on Financial Assets and short-term Inv.50Begin-TotalIncome7210Write-downs on Shares in Group UndertakingsWrite-downs on Shares in Group Undertakings43PostingIncome7220Write-downs on short-term investment Third PartiesWrite-downs on short-term investment Third Parties50PostingIncome7230Write-downs on short-term investment (IC)Write-downs on short-term investment (IC)41PostingIncome7299Total Write-down on Fin. Asset and short-term Inv.Total Write-down on Fin. Asset and short-term Inv.50End-TotalIncome7300Interest and similar ExpensesInterest and similar Expenses29Begin-TotalIncome7301Interest and similar Expenses to Third PartiesInterest and similar Expenses to Third Parties46Begin-TotalIncome7310Interest on LoansInterest on Loans17PostingIncome7320Interest on OverdraftsInterest on Overdrafts22PostingIncome7330Interest on Tax LiabilitiesInterest on Tax Liabilities27PostingIncome7340Other Interest ExpensesOther Interest Expenses23PostingIncome7349Total Interest to Third PartiesTotal Interest to Third Parties31End-TotalIncome7350Interest and similar Expenses intercompany (IC)Interest and similar Expenses intercompany (IC)47Begin-TotalIncome7360Interest on CashpoolingInterest on Cashpooling23PostingIncome7370Interest on short-term investments (IC)Interest on short-term investments (IC)39PostingIncome7380Interest on Loans (IC)Interest on Loans (IC)22PostingIncome7398Total Interest intercompany (IC)Total Interest intercompany (IC)32End-TotalIncome7399Total Interest and similar ExpensesTotal Interest and similar Expenses35End-TotalIncome7400Extraordinary IncomeExtraordinary Income20PostingIncome7500Extraordinary ExpensesExtraordinary Expenses22PostingIncome7600Income Tax ExpensesIncome Tax Expenses19Begin-TotalIncome7610Tax Expenses on IncomeTax Expenses on Income22PostingIncome7620Changes in Deffered Tax on Valuation DifferencesChanges in Deffered Tax on Valuation Differences48PostingIncome7630Changes in Deferred Tax on Tax Losses Carried ForwChanges in Deferred Tax on Tax Losses Carried Forw50PostingIncome7635Changes in Deferred Tax on ConsolidationChanges in Deferred Tax on Consolidation40PostingIncome7640Other Income Tax ExpensesOther Income Tax Expenses25PostingIncome7699Total Income Tax ExpensesTotal Income Tax Expenses25End-TotalIncome7700Other TaxesOther Taxes11Begin-TotalIncome7710Tax on Land and Building, Real PropertyTax on Land and Building, Real Property39PostingIncome7720Vehicle TaxVehicle Tax11PostingIncome7730Other Tax ExpensesOther Tax Expenses18PostingIncome7799Total Other TaxesTotal Other Taxes17End-TotalIncome7900Share of Profit/Loss applicable to other Shareh.Share of Profit/Loss applicable to other Shareh.48PostingIncome7999Total Additional Income and ExpensesTotal Additional Income and Expenses36End-TotalIncome