Index Index

Reporting Concepts ae05c624007cbeafa4271dd28d6a220aeac3b703

Label/Name
Balance sheet, total assets
Unpaid due shares in a cooperative
Accounting convenience
Fixed assets
Intangible fixed assets
Internally generated industrial property rights and similar values
Internally generated industrial property rights and similar values, of which completed
Internally generated industrial property rights and similar values, of which under development
Intangible fixed assets, intangible assets currently under development
Purchased concessions, industrial and similar rights and assets, licences in such rights and assets
Purchased concessions, industrial and similar rights and assets, and licences in such rights and assets, concessions
Purchased concessions, industrial and similar rights and assets, and licences in such rights and assets, industrial rights
Purchased concessions, industrial and similar rights and assets, and licences in such rights and assets, other rights and assets
Purchased concessions, industrial and similar rights and assets, and licences in such rights and assets, computer software
Purchased concessions, industrial and similar rights and assets, and licences in such rights and assets, licences in rights and assets
Purchased concessions, industrial and similar rights and assets, and licences in such rights and assets, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Concessions, industrial and similar rights and assets, and licences in such rights and assets acquired free of charge
Concessions, industrial and similar rights and assets, and licences in such rights and assets acquired free of charge, concessions
Concessions, industrial and similar rights and assets, and licences in such rights and assets acquired free of charge, industrial rights
Concessions, industrial and similar rights and assets, and licences in such rights and assets acquired free of charge, other rights and assets
Concessions, industrial and similar rights and assets, and licences in such rights and assets acquired free of charge, computer software
Concessions, industrial and similar rights and assets, and licences in such rights and assets acquired free of charge, licences in such rights and assets
Concessions, industrial and similar rights and assets, and licences in such rights and assets acquired free of charge, if from the accounts of foreign branch(es) not otherwise allocable
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, of which acquired free of charge
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, concessions
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, concessions, of which acquired free of charge
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, industrial rights
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, industrial rights, of which acquired free of charge
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, other rights and assets
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, other rights and assets, of which acquired free of charge
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, computer software
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, computer software, of which acquired free of charge
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, licences in such rights and assets
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, licences in such rights and assets, of which acquired free of charge
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, if from the accounts for foreign branch(es) not otherwise allocable
Concessions, industrial and similar rights and assets, and licences in such rights and assets purchased or acquired free of charge, if from the accounts for foreign branch(es) not otherwise allocable, of which acquired free of charge
Goodwill
Purchased goodwill
Goodwill, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Goodwill from acquisition accounting
Intangible fixed assets, prepayments
Intangible fixed assets, other intangible fixed assets
Tangible fixed assets
Land, land rights and buildings, including buildings on third-party land
Land, land rights and buildings, including buildings on third-party land, undeveloped land
Land, land rights and buildings, including buildings on third-party land, land rights without buildings
Land, land rights and buildings, including buildings on third-party land, buildings on own land and land rights
Land, land rights and buildings, including buildings on third-party land, buildings on own land and land rights, land
Land, land rights and buildings, including buildings on third-party land, buildings on own land and land rights, buildings
Land, land rights and buildings, including buildings on third-party land, buildings on own land and land rights, miscellaneous other
Land, land rights and buildings, including buildings on third-party land, buildings on third-party land
Land, land rights and buildings, including buildings on third-party land, cost allocation item
Land, land rights and buildings, including buildings on third-party land, other land
Land, land rights and buildings, including buildings on third-party land, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Land, land rights and buildings, including buildings on third-party land, miscellaneous other
Technical equipment and machinery
Technical equipment and machinery; technical equipment
Technical equipment and machinery, machinery and tools fixed to machinery
Technical equipment and machinery, operating facilities
Technical equipment and machinery, spare parts
Technical equipment and machinery, low-value assets
Technical equipment and machinery, pooled item for low-value assets
Technical equipment and machinery, other technical equipment and machinery
Technical equipment and machinery, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Other equipment, operating and office equipment
Other equipment, operating and office equipment, passenger cars
Other equipment, operating and office equipment, commercial vehicle
Other equipment, operating and office equipment, other means of transport
Other equipment, operating and office equipment; other equipment
Other equipment, operating and office equipment; operating equipment
Other equipment, operating and office equipment; office equipment
Other equipment, operating and office equipment, low-value assets
Other equipment, operating and office equipment, pooled item for low-value assets
Other equipment, operating and office equipment; other operating and office equipment
Other equipment, operating, and office equipment, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Other equipment, operating and office equipment, miscellaneous other
Prepayments and assets under construction
Prepayments and assets under construction, prepayments for tangible fixed assets
Prepayments and assets under construction, buildings under construction
Prepayments and assets under construction, technical equipment and machinery under construction
Prepayments and equipment under construction, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Other tangible fixed assets
Leased assets (own assets leased to others)
Other tangible fixed assets, other tangible fixed assets
Other tangible fixed assets, miscellaneous other
Long-term financial assets
Long-term financial assets, of which loans to shareholders
Shares in affiliated companies
Shares in affiliated companies, shares in partnerships
Shares in affiliated companies, shares in partnerships, shares in commercial partnerships
Shares in affiliated companies, shares in partnerships, shares in commercial partnerships, silent atypical partnership (partner with trade income)
Shares in affiliated companies, shares in partnerships, shares in commercial partnerships, other commercial partnerships
Shares in affiliated companies, shares in partnerships, shares in (non-commercial) asset managing partnerships
Shares in affiliated companies, silent partnerships
Shares in affiliated companies, shares in corporations
Shares in affiliated companies, legal form not allocable
Shares in affiliated companies, of which shares in parent or in majority investor
Shares in affiliated companies, of which shares in general partner of limited liability partnership
Shares in affiliated companies, of which shares in subsidiaries
Shares in affiliated companies, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Loans to shareholders
Loans to shareholders; loans to shareholders of private limited company (GmbH) and to silent partners
Loans to shareholders, loans to shareholders of private limited company (GmbH)
Loans to shareholders; loans to general partners
Loans to shareholders, loans to limited partners
Loans to shareholders (legal form not allocable)
Loans to affiliated companies
Loans to affiliated companies, insofar as partnerships
Loans to affiliated companies, insofar as partnerships, shares in commercial partnerships (only silent atypical partnerships (partner with trade income))
Loans to affiliated companies, insofar as partnerships, other loans
Loans to affiliated companies, insofar as corporations
Loans to affiliated companies, insofar as sole proprietorships
Loans to affiliated companies, silent partnerships
Loans to affiliated companies, insofar as legal form not allocable
Loans to affiliated companies, of which loans to a parent or to majority shareholder
Loans to affiliated companies, of which loans to subsidiaries
Loans to affiliated companies, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Other long-term equity investments in associates
Other long-term equity investments
Other long-term equity investments, of which investments in associates
Other long-term equity investments, of which investments in general partner of limited liability partnerships
Other long-term equity investments, of which in joint ventures
Other long-term equity investments, investments in partnerships
Other long-term equity investments, investments in partnerships, shares in commercial partnerships
Other long-term equity investments, investments in partnerships, shares in commercial partnerships, silent atypical partnership (as limited partner)
Other long-term equity investments, investments in partnerships, shares in commercial partnerships, other commercial partnerships
Other long-term equity investments, investments in partnerships, shares in (non-commercial) asset managing partnerships
Other long-term equity investments, investments in corporations
Other long-term equity investments, silent partnerships
Other long-term equity investments, silent partnerships, silent typical partnerships (partner with passive income)
Other long-term equity investments, silent partnerships, silent atypical partnerships (partner with trade income)
Other long-term equity investments, silent partnerships, miscellaneous other
Other long-term equity investments, other long-term equity investments, not allocable to a legal form
Other long-term equity investments, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Loans to other long-term investees and investors
Loans to other long-term investees and investors, of which loans to associates
Loans to other long-term investees and investors, of which loans to joint ventures
Loans to other long-term investees and investors, of which loans to other long-term investors
Loans to other long-term investees and investors, of which loans to other long-term investees
Loans to other long-term investees and investors, loans to partnerships
Loans to other long-term investees and investors, loans to partnerships, shares in commercial partnerships (only silent atypical partnerships (partner with trade income))
Loans to other long-term investees and investors, loans to partnerships, other loans
Loans to other long-term investees and investors, loans to corporations
Loans to other long-term investees and investors, silent partnerships
Loans to long-term investees and investors, legal form not allocable
Loans to long-term investees and investors, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Long-term securities
Long-term securities, shares
Long-term securities, warrants
Long-term securities, profit participation certificates
Long-term securities, investment fund shares / units
Long-term securities, bonds
Long-term securities, convertible bonds
Long-term securities, fixed-income securities
Long-term securities, other long-term securities
Other long-term securities, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Other loans
Other loans; loans to employees
Other loans, silent partnerships
Other loans, shares in commercial partnerships
Other loans, shares in commercial partnerships, silent atypical partnership (partner with trade income)
Other loans, shares in commercial partnerships, other commercial partnerships
Other loans, shares in (non-commercial) asset managing partnerships
Other loans, other miscellaneous loans
Other loans, miscellaneous other
Other loans, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Other long-term financial assets
Other long-term financial assets, profit participation rights
Other long-term financial assets, shares in cooperatives
Other long-term financial assets, pension liability claims from life insurance policies
Other long-term financial assets, silent partnerships included in other long-term financial assets
Other long-term financial assets, other miscellaneous long-term financial assets
Other long-term financial assets, miscellaneous other
Assets classified between fixed and current assets
Assets classified between fixed and current assets, nuclear fuel assemblies
Assets classified between fixed and current assets, film rights and similar rights
Assets classified between fixed and current assets, overburden from open-cast mining
Assets classified between fixed and current assets, other assets
Current assets
Inventories
Inventories, of which valuation allowances offset with inventories
Raw materials, consumables and supplies
Raw materials, consumables and supplies; raw materials
Raw materials, consumables and supplies; supplies
Raw materials, consumables and supplies; consumables
Raw materials, consumables and supplies, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Work in progress
Work in progress, unfinished goods
Work in progress, services in progress
Work in progress, unbilled services rendered
Work in progress, contracted construction in progress
Work in progress, orders in progress
Unfinished goods, services in progress, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Finished goods and merchandise
Finished goods and merchandise, finished goods
Finished goods and merchandise,merchandise
Finished goods and merchandise, new merchandise
Finished goods and merchandise, second hand merchandise
Finished goods and merchandise, unbilled services rendered
Finished goods and merchandise, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Inventories, other inventories
Inventories, other inventories, of which inventories leased to others
Inventories, Prepayments
Inventories, prepayments received on account of orders (deducted from assets on the face of the balance sheet)
Inventories, prepayments received on account of orders (deducted from assets on the face of the balance sheet), of which payments on account
Receivables and other assets
Receivables and other assets, of which offset specific valuation allowances
Receivables and other assets, of which offset global valuation allowances
Receivables and other assets, of which from shareholders
Receivables and other assets, of which unpaid contributions to subscribed capital
Receivables and other assets, of which unpaid contributions to subscribed capital of general partners
Receivables and other assets, of which unpaid contributions to subscribed capital of limited partners
Trade receivables
Trade receivables, of which due within 1 year
Trade receivables, of which due after more than 1 year
Trade receivables, of which bills receivable
Receivables and other assets, receivables from shareholders
Receivables and other assets, receivables from shareholders, of which due within 1 year
Receivables and other assets, receivables from shareholders, of which due after more than 1 year
Receivables and other assets, receivables from shareholders, of which trade
Receivables and other assets, receivables from shareholders, of which trade receivables from general partner
Receivables and other assets, receivables from shareholders, of which unpaid supplementary calls
Receivables and other assets, receivables from shareholders, of which from affiliated companies
Receivables and other assets, receivables from shareholders, receivables from shareholders of private limited company (GmbH)
Receivables and other assets, receivables from shareholders, receivables from general partners
Receivables and other assets, receivables from shareholders, receivables from limited partners
Receivables and other assets, receivables from shareholders, receivables from silent typical partners (partner with passive income)
Receivables and other assets, receivables from shareholders, receivables from other partners
Receivables and other assets, receivables from shareholders, receivables from shareholders (legal form not allocable)
Receivables and other assets, call obligations of general and limited partners
Receivables from affiliated companies
Receivables from affiliated companies, of which due within 1 year
Receivables from affiliated companies, of which due after more than 1 year
Receivables from affiliated companies, of which trade receivables
Receivables from affiliated companies, of which receivables from parent or majority investor
Receivables from affiliated companies, of which receivables from subsidiaries
Receivables from affiliated companies, of which receivables from shareholder
Receivables from affiliated companies, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Receivables from other long-term investees and investors
Receivables from other long-term investees and investors, of which due within 1 year
Receivables from other long-term investees and investors, of which due after more than 1 year
Receivables from other long-term investees and investors, of which trade receivables
Receivables from other long-term investees and investors, of which receivables from associates
Receivables from other long-term investees and investors, of which from joint ventures
Receivables from other long-term investees and investors, of which from other long-term investors
Receivables from other long-term investees and investors, of which from other long-term investees
Receivables and other assets, receivables from company / collectively held entity
Receivables and other assets, claims from post-employment benefits and pensions (management partner)
Receivables and other assets, unpaid contributions to subscribed capital
Receivables and other assets, unpaid contributions to subscribed capital of general partners
Receivables and other assets, unpaid contributions to subscribed capital of limited partners
Receivables and other assets, unpaid supplementary calls
Receivables and other assets, other assets
Receivables and other assets, other assets, of which due within 1 year
Receivables and other assets, other assets, of which due after more than 1 year
Receivables and other assets, other assets, shares in commercial partnerships
Receivables and other assets, other assets, shares in commercial partnerships, atypical silent partnership (partner with trade income)
Receivables and other assets, other assets, shares in commercial partnerships, other commercial partnerships
Receivables and other assets, other assets, shares in (non-commercial) asset managing partnerships
Receivables and other assets, other assets, silent partnership
Receivables and other assets, other assets, profit participation rights
Receivables and other assets, other assets, supplementary payments or additional contributions receivable
Receivables and other assets, other assets, short-term shares in cooperatives
Receivables and other assets, other assets, short-term pension liability claims from life insurance policies
Receivables and other assets, other assets, value added tax receivables
Receivables and other assets, other assets, excess payments of corporation tax
Receivables and other assets, other assets, excess payments of trade tax
Receivables and other assets, other assets, tax reduction (according to revenue authorities)
Receivables and other assets, other assets, receivables from interest in accordance to AO s.233a
Receivables and other assets, other assets, corporation tax credit under KStG s.37
Receivables and other assets, other assets, other receivables from revenue authorities
Receivables and other assets, other assets, receivables from social security institutions
Receivables and other assets, other assets, receivables from and loans to employees
Receivables and other assets, other assets, receivables from and loans to members of governing bodies
Receivables and other assets, other assets, receivables from project consortiums
Receivables and other assets, other assets, other miscellaneous assets
Receivables and other assets, other assets, miscellaneous other
Receivables and other assets, other assets, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Securities
Shares in affiliated companies (current assets)
Shares in affiliated companies (current assets), shares in parent or majority investor
Shares in affiliated companies (current assets), shares in subsidiaries
Securities classified as current assets, other securities classified as current assets
Securities classified as current assets, other securities classified as current assets, shares within other securities classified as current assets
Securities, other securities classified as current assets, warrants within other securities classified as current assets
Securities, other securities classified as current assets, profit participation certificates within other securities classified as current assets
Securities, other securities classified as current assets, investment fund shares
Securities, other securities classified as current assets, bonds within other securities classified as current assets
Securities, other securities classified as current assets, convertible bonds within other securities classified as current assets
Securities, other securities classified as current assets, fixed-income securities within other securities considered current assets
Securities, other securities classified as current assets, miscellaneous securities classified as current assets
Securities, other securities classified as current assets, miscellaneous other securities classified as current assets
Cash-in-hand, central bank balances, bank balances and cheques
Cash-in-hand, central bank balances, bank balances and cheques; cheques
Cash-in-hand, central bank balances, bank balances and cheques; cash-in-hand
Cash-in-hand, central bank balances, bank balances and cheques; central bank balances
Cash-in-hand, central bank balances, bank balances and cheques; bank balances
Cash-in-hand, central bank balances, bank balances and cheques, other cash
Cash-in-hand, central bank balances, bank balances and cheques, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Cash-in-hand, central bank balances, bank balances and cheques, miscellaneous other
Prepaid expenses
Prepaid expenses, of which discount/difference under HGB sec. 250 (3)
Prepaid expenses, discount/difference under HGB sec. 250 (3)
Prepaid expenses, premium
Prepaid expenses, customs and excise duties relating to inventories and recognised as expenses
Prepaid expenses, value added tax relating to payments on account and recognised as expenses
Prepaid expenses, prepaid rent and non-recoverable building cost premiums
Prepaid expenses, other prepaid expenses
Prepaid expenses, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Deferred tax assets
Excess of plan assets over pension liability
Asset-side adjustment item for consolidated tax group at group parent
Asset-side adjustment item under InvStG
General asset-side tax adjustment item
Reserves under InvStG
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, private account (sole proprietorship) [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, private account (sole proprietorship) [deficit item], opening balance
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, private account (sole proprietorship) [deficit item], capital adjustments
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, private account (sole proprietorship) [deficit item], capital contributions
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, private account (sole proprietorship) [deficit item], withdrawals
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions private account (sole proprietorship) [deficit item], reallocation
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions private account (sole proprietorship) [deficit item], capital adjustment through transfer of tax-allowable reserves within the meaning of EStG s.6b
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions private account (sole proprietorship) [deficit item], net income/net loss for the financial year
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of general partners not covered by capital contributions [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of general partners not covered by capital contributions [deficit item], opening balance total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of general partners not covered by capital contributions [deficit item], capital adjustments total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of general partners not covered by capital contributions [deficit item], contributions total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of general partners not covered by capital contributions [deficit item], withdrawals total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of general partners not covered by capital contributions [deficit item], capital adjustment total through transfer of tax-allowable reserves within the meaning of EStG s.6b
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of general partners not covered by capital contributions [deficit item], total net income
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of general partners not covered by capital contributions [deficit item], reclassification total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, loss participation of limited partners not covered by capital contributions [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of limited partners not covered by capital contributions [deficit item], opening balance total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of limited partners not covered by capital contributions [deficit item], capital adjustments total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of limited partners not covered by capital contributions [deficit item], contributions total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of limited partners not covered by capital contributions [deficit item], withdrawals total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of limited partners not covered by capital contributions [deficit item], capital adjustment total through transfer of tax-allowable reserves within the meaning of EStG s.6b
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of limited partners not covered by capital contributions [deficit item], total net income
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , loss participation of limited partners not covered by capital contributions [deficit item], reclassification total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of general partners not covered by capital contributions [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of general partners not covered by capital contributions [deficit item], opening balance total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of general partners not covered by capital contributions [deficit item], capital adjustments total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions , withdrawals of general partners not covered by capital contributions [deficit item], contributions total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of general partners not covered by capital contributions [deficit item], withdrawals total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of general partners not covered by capital contributions [deficit item], capital adjustment total through transfer of tax-allowable reserves within the meaning of EStG s.6b
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of general partners not covered by capital contributions [deficit item], total net income
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of general partners not covered by capital contributions [deficit item], reclassification total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of limited partners not covered by capital contributions [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of limited partners not covered by capital contributions [deficit item], opening balance total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of limited partners not covered by capital contributions [deficit item], capital adjustments total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of limited partners not covered by capital contributions [deficit item], contributions total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of limited partners not covered by capital contributions [deficit item], withdrawals total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of limited partners not covered by capital contributions [deficit item], capital adjustment total through transfer of tax-allowable reserves within the meaning of EStG s.6b
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of limited partners not covered by capital contributions [deficit item], total net income
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, withdrawals of limited partners not covered by capital contributions [deficit item], reclassification total
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, compensation to withdrawing partners not covered by capital contributions of general partners [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, compensation to withdrawing partners not covered by capital contributions of limited partners [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, uncalled unpaid contributions of general partners [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, uncalled unpaid contributions of limited partners [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, of which fixed capital account (general partner) [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, of which variable capital account (general partner) [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, of which accumulated loss carryforward account (general partner)
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, of which fixed capital account (limited partner) [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, of which variable capital account (limited partner) [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, of which loss adjustment account, (limited partner) [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, of which uncalled unpaid contributions to subscribed capital (deducted from equity on the face of the balance sheet)
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, equity-equivalent partner loans [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, equity-equivalent profit participation capital [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, subordinated capital [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, equity-equivalent contributions by silent partners, deficit item
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, reserves (partnership)
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, reserves (partnership), final in prior report
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, reserves (partnership), capital adjustments
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, reserves (partnership), reallocation
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, reserves (partnership), changes in current year
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, of which retained profits, accumulated losses brought forward [deficit item]
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, of which net income/net loss for the financial year
Deficit not covered by equity / loss participation not covered by capital contributions / withdrawals not covered by capital contributions, of which net retained profits, net accumulated losses, deficit item
Other assets
Total balance, total equity and liabilities
Equity
Subscribed capital / capital account / capital shares
Subscribed capital / capital account / capital shares, subscribed capital (corporations)
Subscribed capital / capital account / capital shares, subscribed capital (corporations)l, final in prior report
Subscribed capital / capital account / capital shares, subscribed capital (corporations), capital alterations (e.g. capital increase)
Subscribed capital / capital account / capital shares, subscribed capital (corporations), capital adjustments
Subscribed capital / capital account / capital shares, subscribed capital (corporations), reallocation
Subscribed capital / capital account / capital shares, subscribed capital (corporations), of which preference shares
Uncalled unpaid contributions to subscribed capital (deducted from equity on the face of the balance sheet)
Subscribed capital / capital account / capital shares; private account (sole proprietorship)
Subscribed capital / capital account / capital shares; private account (sole proprietorship), opening balance [private account, equity]
Subscribed capital / capital account / capital shares; private account (sole proprietorship), capital adjustments
Subscribed capital / capital account / capital shares; private account (sole proprietorship), capital contributions in reporting period
Subscribed capital / capital account / capital shares; private account (sole proprietorship), capital withdrawals in reporting period
Subscribed capital / capital account / capital shares; private account (sole proprietorship), capital adjustments [private account; equity and liability side]
Subscribed capital / capital account / capital shares; private account (sole proprietorship),capital adjustment through transfer of tax-allowable reserves within the meaning of EStG s.6b
Subscribed capital / capital account / capital shares; private account (sole proprietorship), net income / net loss for the financial year, private account
Subscribed capital / capital account / capital shares; capital shares of general partners
Subscribed capital / capital account / capital shares; capital shares of general partners, opening balance
Subscribed capital / capital account / capital shares; capital shares of general partners, capital adjustments
Subscribed capital / capital account / capital shares; capital shares of general partners, contributions
Subscribed capital / capital account / capital shares; capital shares of general partners, withdrawals
Subscribed capital / capital account / capital shares; capital shares of general partners, capital adjustment in total through transfer of tax-allowable reserves within the meaning of EStG s.6b
Subscribed capital / capital account / capital shares; capital shares of general partners, net income
Subscribed capital / capital account / capital shares; capital shares of general partners, reclassification
Subscribed capital / capital account / capital shares; capital shares of general partners, of which fixed capital account (general partner)
Subscribed capital / capital account / capital shares; capital shares of general partners, of which variable capital account
Subscribed capital / capital account / capital shares; capital shares of general partners, of which accumulated loss carryforward account
Subscribed capital / capital account / capital shares; uncalled contributions of general partners
Subscribed capital / capital account / capital shares; called capital of general partners
Subscribed capital / capital account / capital shares, capital share of limited partners
Subscribed capital / capital account / capital shares, capital shares of limited partners, opening balance total
Subscribed capital / capital account / capital shares, capital shares of limited partners, capital adjustments
Subscribed capital / capital account / capital shares, capital shares of limited partners, contributions
Subscribed capital / capital account / capital shares, capital shares of limited partners, withdrawals
Subscribed capital / capital account / capital shares, capital shares of limited partners, capital adjustment in total through transfer of tax-allowable reserves within the meaning of EStG s.6b
Subscribed capital / capital account / capital shares, capital shares of limited partners, net income
Subscribed capital / capital account / capital shares, capital shares of limited partners, reclassification
Subscribed capital / capital account / capital shares, of which limited partner capital (limited partners)
Subscribed capital / capital account / capital shares, of which variable capital account (limited partners)
Subscribed capital / capital account / capital shares, of which loss adjustment account (limited partners)
Subscribed capital / capital account / capital shares, of which liability side tax adjustment item
Subscribed capital / capital account / capital shares, uncalled capital of limited partners
Subscribed capital / capital account / capital shares, called capital of limited partners
Subscribed capital / capital account / capital shares, called capital
Subscribed capital / capital account / capital shares; treasury shares, deducted from subscribed capital on the face of the balance sheet
Subscribed capital / capital account / capital shares; treasury shares, deducted from subscribed capital on the face of the balance sheet, final in prior report
Subscribed capital / capital account / capital shares; treasury shares, deducted from subscribed capital on the face of the balance sheet, capital adjustments
Subscribed capital / capital account / capital shares; treasury shares, deducted from subscribed capital on the face of the balance sheet, reallocation
Subscribed capital / capital account / capital shares; treasury shares, deducted from subscribed capital on the face of the balance sheet, changes in current year
Subscribed capital / capital account / capital shares; paid-up shares in cooperatives
Subscribed capital / capital account / capital shares; paid-up shares in cooperatives, of which shares of staying members
Subscribed capital / capital account / capital shares; paid-up shares in cooperatives, of which shares of withdrawing members in reporting period
Subscribed capital / capital account / capital shares; paid-up shares in cooperatives, of which amounts from cancelled capital shares
Subscribed capital / capital account / capital shares; paid-up shares in cooperatives, of which due unpaid contributions on capital shares - recorded
Subscribed capital / capital account / capital shares; paid-up shares in cooperatives, final in prior report
Subscribed capital / capital account / capital shares; paid-up shares in cooperatives, capital adjustments
Subscribed capital / capital account / capital shares; paid-up shares in cooperatives, reallocation
Subscribed capital / capital account / capital shares; paid-up shares in cooperatives, changes in current year
Equity, allocated to branch
Equity; capital of association, club or union
Equity; capital of association, club or union, final in prior report
Equity; capital of association, club or union, contributions
Equity; capital of association, club or union, withdrawals
Equity; capital of association, club or union, adjustments
Equity; capital of association, club or union, reallocation
Equity; capital of association, club or union, changes during the present year
Equity, capital of foundation
Equity, capital of foundation, establishing capital
Equity, capital of foundation, establishing capital, final in prior report
Equity, capital of foundation, establishing capital, capital adjustments
Equity, capital of foundation, establishing capital, reallocation
Equity, capital of foundation, establishing capital, changes in current year
Equity, capital of foundation, endowment donation capital
Equity, capital of foundation, endowment donation capital, final in prior report
Equity, capital of foundation, endowment donation capital, capital adjustments
Equity, capital of foundation, endowment donation capital, reallocation
Equity, capital of foundation, endowment donation capital, changes in current year
Equity, capital of foundation, injection from revenue reserves
Equity, equity-equivalent partner loans
Equity, equity-equivalent profit participation loans
Equity, equity-equivalent subordinated capital
Equity, equity-equivalent contributions by silent partners
Capital reserves
Capital reserves, of which share premium recieved on the issuance of shares
Capital reserves, of which premium received on the issuance of options and conversion rights
Capital reserves, of which payments as consideration for preferential rights for shares
Capital reserves, of which other additional capital contributions
Capital reserves, of which paid supplementary calls (GmbH/private limited company)
Capital reserves, of which reserve from capital decrease (stock corporation)
Capital reserves, of which transferred to during current year
Capital reserves, of which withdrawn for current year
Capital reserves, final in prior report
Capital reserves, capital adjustments
Capital reserves, reallocation
Capital reserves, changes during the present year
Equity, reserves (partnerships)
Equity, reserves (partnerships), final in prior report
Equity, reserves (partnerships), capital adjustments
Equity, reserves (partnerships), reallocation
Equity, reserves (partnerships), changes during the present year
Statutory bound capital (reported in equity)
Statutory bound capital (reported in equity), final in prior report
Statutory bound capital (reported in equity), capital adjustments
Statutory bound capital (reported in equity), reallocation
Statutory bound capital (reported in equity), changes during present year
Profit reserves/ revenue reserves
Profit reserves / revenue reserves, of which transferred by general meeting from prior year net retained profits
Profit reserves / revenue reserves, of which transferred from net profit current year
Profit reserves / revenue reserves, of which withdrawn for present year
Legal reserve
Legal reserve, of which transferred from prior year net retained profits
Legal reserve, of which transferred from net profit current year
Legal reserve, of which withdrawn from net profit current year
Legal reserve, final in prior report
Legal reserve, capital adjustments
Legal reserve, reallocation
Legal reserve, changes during the present year
Revenue reserves, appropriated reserve
Revenue reserves, appropriated reserve, project reserve
Revenue reserves, appropriated reserve, project reserve, final in prior report
Revenue reserves, appropriated reserve, project reserve, capital adjustments
Revenue reserves, appropriated reserve, project reserve, reallocation
Revenue reserves, appropriated reserve, project reserve, changes during the present year
Revenue reserves, appropriated reserve, working capital reserve
Revenue reserves, appropriated reserve, working capital reserve, final in prior report
Revenue reserves, appropriated reserve, working capital reserve, capital adjustments
Revenue reserves, appropriated reserve, working capital reserve, reallocation
Revenue reserves, appropriated reserve, working capital reserve, changes during the present year
Revenue reserves, appropriated reserve, replacement reserve
Revenue reserves, appropriated reserve, replacement reserve, final in prior report
Revenue reserves, appropriated reserve, replacement reserve, capital adjustments
Revenue reserves, appropriated reserve, replacement reserve, reallocation
Revenue reserves, appropriated reserve, replacement reserve, changes during the present year
Revenue reserves, appropriated reserve, reserve for acquisition of shares
Revenue reserves, appropriated reserve, reserve for acquisition of shares, final in prior report
Revenue reserves, appropriated reserve, reserve for acquisition of shares, capital adjustments
Revenue reserves, appropriated reserve, reserve for acquisition of shares, reallocation
Revenue reserves, appropriated reserve, reserve for acquisition of shares, changes during the present year
Revenue reserves, appropriated reserve, reserve in the field of asset management
Revenue reserves, appropriated reserve, reserve in the field of asset management, final in prior report
Revenue reserves, appropriated reserve, reserve in the field of asset management, capital adjustments
Revenue reserves, appropriated reserve, reserve in the field of asset management, reallocation
Revenue reserves, appropriated reserve, reserve in the field of asset management, changes during the present year
Revenue reserves, unappropriated reserve
Revenue reserves, unappropriated reserve, reserve from revenue of asset management
Revenue reserves, unappropriated reserve, reserve from revenue of asset management, final in prior report
Revenue reserves, unappropriated reserve, reserve from revenue of asset management, capital adjustments
Revenue reserves, unappropriated reserve, reserve from revenue of asset management, reallocation
Revenue reserves, unappropriated reserve, reserve from revenue of asset management, changes during the present year
Revenue reserves, unappropriated reserve, reserve from other means to be used in due course
Revenue reserves, unappropriated reserve, reserve from other means to be used in due course, final in prior report
Revenue reserves, unappropriated reserve, reserve from other means to be used in due course, capital adjustments
Revenue reserves, unappropriated reserve, reserve from other means to be used in due course, reallocation
Revenue reserves, unappropriated reserve, reserve from other means to be used in due course, changes during the present year
Revenue reserves, unappropriated reserve, reserve for capital maintenance
Revenue reserves, unappropriated reserve, reserve for capital maintenance, final in prior report
Revenue reserves, unappropriated reserve, reserve for capital maintenance, capital adjustments
Revenue reserves, unappropriated reserve, reserve for capital maintenance, reallocation
Revenue reserves, unappropriated reserve, reserve for capital maintenance, changes during the present year
Revenue reserves, unappropriated reserve, investement reserve
Revenue reserves, unappropriated reserve, investement reserve, final in prior report
Revenue reserves, unappropriated reserve, investement reserve, capital adjustments
Revenue reserves, unappropriated reserve, investement reserve, reallocation
Revenue reserves, unappropriated reserve, investement reserve, changes during the present year
Reserve for shares in a parent or majority investor, final in prior report
Reserve for shares in a parent or majority investor, capital adjustments
Reserve for shares in a parent or majority investor, reallocation
Reserve for shares in a parent or majority investor, changes during the present year
Reserve for shares in a parent or majority investor
Reserve for shares in a parent or majority investor, of which transferred from prior year net retained profits
Reserve for shares in a parent or majority investor, of which transferred from net profit current year
Reserve for shares in a parent or majority investor, of which withdrawn for current year
Reserves provided for by the articles of association
Reserves provided for by the articles of association, of which transferred from prior year net retained profits
Reserves provided for by the articles of association, of which transferred from net profit present year
Reserves provided for by the articles of association, of which withdrawn for the present year
Reserve provided for by the articles of association, final in prior report
Reserve provided for by the articles of association, capital adjustments
Reserve provided for by the articles of association, reallocation
Reserve provided for by the articles of association, changes during the present year
Revenue reserves, revenue reserve for deferred tax assets (restriction on distribution)
Revenue reserves, revenue reserve for deferred tax assets (restriction on distribution), final in prior report
Revenue reserves, revenue reserve for deferred tax assets (restriction on distribution), capital adjustments
Revenue reserves, revenue reserve for deferred tax assets (restriction on distribution), reallocation
Revenue reserves, revenue reserve for deferred tax assets (restriction on distribution), changes during the present year
Revenue reserves, revenue reserve for internally generated intangible fixed assets, net of deferred tax liabilities (restriction on distribution)
Revenue reserves, revenue reserve for internally generated intangible fixed assets, net of deferred tax liabilities (restriction on distribution), final in prior report
Revenue reserves, revenue reserve for internally generated intangible fixed assets, net of deferred tax liabilities (restriction on distribution), capital adjustments
Revenue reserves, revenue reserve for internally generated intangible fixed assets, net of deferred tax liabilities (restriction on distribution), reallocation
Revenue reserves, revenue reserve for internally generated intangible fixed assets, net of deferred tax liabilities (restriction on distribution), changes during the present year
Revenue reserves, revenue reserve for the difference of assets measured at fair value and their cost, net of deferred tax liabilities (restriction on distribution)
Revenue reserves, revenue reserve for the difference of assets measured at fair value and their cost, net of deferred tax liabilities (restriction on distribution), final in prior report
Revenue reserves, revenue reserve for the difference of assets measured at fair value and their cost, net of deferred tax liabilities (restriction on distribution), capital adjustments
Revenue reserves, revenue reserve for the difference of assets measured at fair value and their cost, net of deferred tax liabilities (restriction on distribution), reallocation
Revenue reserves, revenue reserve for the difference of assets measured at fair value and their cost, net of deferred tax liabilities (restriction on distribution), changes during the present year
Revenue reserves, revenue reserve for the difference from discounting on pension accruals (restriction on distribution)
Revenue reserves, revenue reserve for the difference from discounting on pension accruals (restriction on distribution)), final in prior report
Revenue reserves, revenue reserve for the difference from discounting on pension accruals (restriction on distribution), capital adjustments
Revenue reserves, revenue reserve for the difference from discounting on pension accruals (restriction on distribution), reallocation
Revenue reserves, revenue reserve for the difference from discounting on pension accruals (restriction on distribution), changes during the present year
Revenue reserves, other reserves with restriction on distribution
Revenue reserves, other reserves with restriction on distribution, final in prior report
Revenue reserves, other reserves with restriction on distribution, capital adjustments
Revenue reserves, other reserves with restriction on distribution, reallocation
Revenue reserves, other reserves with restriction on distribution, changes current year
Revenue reserves, special reserve, final in prior report
Revenue reserves, special reserve, capital adjustments
Revenue reserves, special reserve, reallocation
Revenue reserves, special reserve, changes during the present year
Other revenue reserves
Other revenue reserves, of which from prior year net retained profits
Other revenue reserves, of which from profit in current year
Other revenue reserves, of which withdrawn in current year
Other revenue reserves, of which under AktG s58(2a)
Other revenue reserves, of which distributable reserves
Other revenue reserves, of which additional purchase costs for treasury shares (to be deducted from distributable reserves on the face of the balance sheet)
Other revenue reserves, final in prior report
Other revenue reserves, capital adjustments
Other revenue reserves, reallocation
Other revenue reserves, changes during the present year
Revenue reserves, other revenue reserves (cooperatives)
Revenue reserves, other revenue reserves (cooperatives), of which transferred from prior year net retained profits
Revenue reserves, other revenue reserves (cooperatives), of which transferred from profit in reporting period
Revenue reserves, other revenue reserves (cooperatives), of which withdrawn in reporting period
Revenue reserves, other revenue reserves (cooperatives), final in prior report
Revenue reserves, other revenue reserves (cooperatives), capital adjustments
Revenue reserves, other revenue reserves (cooperatives), reallocation
Revenue reserves, other revenue reserves (cooperatives), changes during the present year
Revenue reserves, revenue reserves within the taxable purpose business
Revenue reserves, revenue reserves within the taxable purpose business, final in prior report
Revenue reserves, revenue reserves within the taxable purpose business, capital adjustments
Revenue reserves, revenue reserves within the taxable purpose business, reallocation
Revenue reserves, revenue reserves within the taxable purpose business, changes during the present year
Revenue reserves, of which payable due to withdrawal of members (cooperatives)
Equity, of which contributions paid to implement a capital increase
Equity, of which retained profits/accumulated losses brought forward (partnerships)
Equity, retained profits/accumulated losses (balance sheet) brought forward (partnerships)
Equity, retained profits/accumulated losses brought forward
Equity, retained profits/accumulated losses brought forward, final in prior report
Equity, retained profits/accumulated losses brought forward, capital adjustments
Equity, retained profits/accumulated losses brought forward, reallocation
Equity, retained profits/accumulated losses brought forward, reallocation of annual result
Equity, retained profits/accumulated losses brought forward, changes during the present year
Equity, surplus of unappropriated funds
Equity, surplus of unappropriated funds, final in prior report
Equity, Surplus of unappropriated funds, capital adjustments
Equity, surplus of unappropriated funds, reallocation
Equity, surplus of unappropriated funds, changes during the present year
Equity, net income/net loss for the financial year (balance sheet), corporations
Equity, of which net income / net loss for the financial year (balance sheet), partnerships
Equity, net income / net loss for the financial year (balance sheet), partnerships
Equity, of which profit / loss (partnerships)
Equity; profit / loss (partnerships), of which retained profit/loss brought forward if balance sheet reflects partial appropriation of net profit, disclosure
Equity; profit / loss (partnerships), of which designated for withdrawal
Equity; profit / loss (partnerships), of which appropriated to reserves
Equity; profit / loss (partnerships), of which withdrawn from reserves
Equity; profit / loss (partnerships), of which interest on paid-up shares in cooperatives
Equity; reallocation surplus
Equity; reallocation surplus, final in prior report
Equity; reallocation surplus, capital adjustments
Equity; reallocation surplus, reallocation
Equity; reallocation surplus, changes during the present year
Equity, profit / loss for the financial year (balance sheet) of partnerships
Equity, tax adjustment item, final in prior report
Equity, tax adjustment item, capital adjustments
Equity, tax adjustment item, reallocation
Equity, tax adjustment item, correction of deposits
Equity, tax adjustment item, correction of withdrawals
Equity, tax adjustment item, changes during the present year
Equity, tax adjustment item, reconciliation difference tax accounts to financial statements in current year
Equity, tax adjustment item
Equity, net retained profits/net accumulated losses (balance sheet)
Equity, net retained profits/net accumulated losses (balance sheet), of which appropriated for distribution
Equity, foreign currency translation difference
Minority interests
Special tax-allowable reserves
Special tax-allowable reserves, of which equity component of special tax-allowable reserve
Special tax-allowable reserves, of which debt component of special tax-allowable reserve
Special tax-allowable reserves, tax-free reserves
Special tax-allowable reserves, tax-free reserves, reserve from disposal gains
Special tax-allowable reserves, tax-free reserves, reserve for grants and premiums
Special tax-allowable reserves, tax-free reserves, replacement reserve
Special tax-allowable reserves, untaxed reserves, reserve under German Tax Relief Act (Steuerentlastungsgesetz)
Special tax-allowable reserves, tax-free reserves, other miscellaneous reserves
Special tax-allowable reserves, accelerated tax depreciation and write-downs
Special tax-allowable reserves, accelerated tax depreciation and write-downs, accelerated tax depreciation, tangible fixed assets
Special tax-allowable reserves, accelerated tax depreciation and write-downs; accelerated tax write-downs, long-term financial assets
Special tax-allowable reserves, accelerated tax depreciation and write-downs; ccelerated tax write-downs, current assets
Special tax-allowable reserves, miscellaneous other
Other special reserves
Other special reserves, contributions by silent partners
Other special reserves, contributions to implement a capital increase
Other special reserves, special reserve for investment grants and premiums
Other special reserves, special reserve for capitalised treasury shares
Other special reserves, liability-side adjustment item for consolidated tax group in accounts of group parent
Other special reserves, surplus from capital consolidation
Other special reserves, general liability-side tax adjustment item
Other special reserves, unspent donations
Other special reserves, unspent donations statutorily bound
Other special reserves, unused donations, longer-term bound donations
Other special reserves, statutory bound capital
Other special reserves, other special reserves
Other special reserves, other special reserves, reversal of liability-side tax adjustment item under EStG sec. 4g
Other special reserves, other special reserves, reserve for assumption of obligations according to EStG sec. 5 (7)
Other special reserves, other special reserves, reserve relating to cost allocation item
Other special reserves, other special reserves, reserves under InvStG
Other special reserves, other special reserves, reserve for disposal gains under EStG sec. 6b
Other special reserves, other special reserves, liability-side adjustment item under InvStG
Other special reserves, other special reserves, reserve for grants
Other special reserves, other special reserves, replacement reserve
Other special reserves, other special reserves, reserve according to UmwStG sec. 6(1)
Other special reserves, other special reserves, compensation reserve under EStR 6.11(3)
Other special reserves, other special reserves, other special reserves
Other special reserves, other special reserves, miscellaneous other
Provisions
Provisions for pensions and similar obligations
Provisions for pensions and similar obligations, of which current component
Provisions for pensions and similar obligations, of which long-term component
Provisions for pensions and similar obligations, for shareholders or related parties
Provisions for pensions and similar obligations, direct pension commitments
Provisions for pensions and similar obligations; additional payment obligations to pension funds and life insurance policies
Provisions for miscellaneous pensions and similar obligations, miscellaneous other
Provisions for pensions and similar obligations, of which excess plan assets in accordance with HGB s.246(2)
Provisions for pensions and similar obligations, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Tax provisions
Tax provisions, of which current component
Tax provisions, of which long-term component
Tax provisions, provision for trade tax
Tax provisions, provision for corporation tax
Tax provisions, provision for other taxes (except deferred tax liabilities)
Tax provisions, deferred tax liabilities
Tax provisions, additional tax (according to revenue authorities)
Tax provisions, provisions for interest in accordance to AO s.233a
Tax provisions, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Tax provisions, miscellaneous other
Other provisions
Other provisions, of which current component
Other provisions, of which long-term component
Other provisions, provisions for uncertain obligations, provisions for statutory obligations
Other provisions, provisions for uncertain obligations, provisions for land reclamation
Other provisions, provisions for uncertain obligations, provisions for infringement of patents or other rights
Other provisions, provisions for uncertain obligations, provisions for litigation costs
Other provisions, provisions for uncertain obligations, provisions for maintenance
Other provisions, provisions for uncertain obligations, miscellaneous provisions for uncertain obligations
Other provisions, provisions for uncertain obligations, miscellaneous other
Other provisions, provisions for uncertain obligations, provisions for warranties
Other provisions, provisions for uncertain obligations, provisions for retention of company records
Other provisions, provisions for uncertain obligations, provisions for future tax audits of large entities
Other provisions, provisions for uncertain obligations, provisions for partitial retirement programme
Other provisions, provisions for uncertain obligations, provisions for anniversaries
Other provisions, provisions for threatening losses from pending transactions
Other provisions, provisions for threatening losses from pending transactions, provisions for threatening losses from hedge accounting
Other provisions, provisions for threatening losses from pending transactions, other provisions for threatening losses from pending transactions
Other provisions, provisions for uncertain obligations
Other provisions, provisions for internal expenses
Other provisions, miscellaneous provisions
Other provisions, miscellaneous other provisions
Other provisions, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Liabilities
Liabilities, of which to shareholders
Bonds
Bonds, of which secured by liens or similar rights
Bonds, of which convertible
Bonds, of which due within 1 year
Bonds, of which due after more than 1 year
Bonds, of which due within 1 year, of which convertible bonds
Bonds, of which due within 1 year, of which non-convertible bonds
Bonds, of which due within 1 year of which profit participation rights (debt equivalent)
Liabilities, other miscellaneous debt instruments
Liabilities, other miscellaneous debt instruments, of which due after more than 1 year
Liabilities, other miscellaneous debt instruments, of which due within 1 year
Liabilities to banks
Liabilities to banks, of which secured by liens or similar rights
Liabilities to banks, of which ERP equity assistance loans
Liabilities to banks, of which due within 1 year
Liabilities to banks, of which due after more than 1 year
Liabilities to banks, of which to silent partners
Liabilities to banks, of which to silent partners, of which to silent typical partners with passive income
Liabilities to banks, of which to silent partners, of which to silent atypical partners with trade income
Liabilities to banks, of which to silent partners, of which miscellaneous other
Liabilities to banks, of which other
Liabilities to banks, of which miscellaneous other
Payments received on account of orders
Payments received on account of orders, of which secured by liens or similar rights
Payments received on account of orders, of which payments on account
Payments received on account of orders, of which payments on account for unfinished goods
Payments received on account of orders, of which prepayments
Payments received on account of orders, of which due within 1 year
Payments received on account of orders, of which due after more than 1 year
Trade payables
Trade payables, of which secured by liens or similar rights
Trade payables, of which due within 1 year
Trade payables, of which due after more than 1 year
Trade payables, other payables
Trade payables, miscellaneous other
Liabilities on bills accepted and drawn
Liabilities on bills accepted and drawn, of which secured by liens or similar rights
Liabilities on bills accepted and drawn, of which due within 1 year
Liabilities on bills accepted and drawn, of which due after more than 1 year
Liabilities on bills accepted and drawn, of which due within 1 year, of which from bills accepted (acceptances)
Liabilities on bills accepted and drawn, of which due within 1 year, of which from bills drawn (promissory notes)
Liabilities, liabilities to shareholders
Liabilities, liabilities to shareholders, of which secured by liens or similar rights
Liabilities, liabilities to shareholders, of which capital substitution loans
Liabilities, liabilities to shareholders, of which subordinated loans
Liabilities, liabilities to shareholders, of which due within 1 year
Liabilities, liabilities to shareholders, of which due after more than 1 year
Liabilities, liabilities to shareholders, of which due within 1 year, of which resolved distribution / dividend
Liabilities, liabilities to shareholders, of which trade payables due within 1 year
Liabilities, liabilities to shareholders, of which liabilities to shareholders of private limited company (GmbH) or silent partners due within 1 year
Liabilities, liabilities to shareholders, of which liabilities to general partners due within 1 year
Liabilities, liabilities to shareholders, of which liabilities to limited partners due within 1 year
Liabilities, liabilities to shareholders, of which liabilities to affiliated companies
Liabilites, liabilities to shareholders, liabilities of shareholders of private limited company (GmbH) and to silent partners
Liabilites, liabilities to shareholders, liabilities to shareholders of private limited company (GmbH)
Liabilites, liabilities to shareholders, liabilities to shareholders of private limited company (GmbH), liabilities to silent partners
Liabilites, liabilities to shareholders, liabilities to shareholders of private limited company (GmbH), liabilities to silent partners, liabilities from contributions of silent typical partners with passive income
Liabilites, liabilities to shareholders, liabilities to shareholders of private limited company (GmbH), liabilities to silent partners, liabilities from contributions of silent atypical partners with trade income
Liabilites, liabilities to shareholders, liabilities to shareholders of private limited company (GmbH), liabilities to silent partners, miscellaneous other
Liabilites, liabilities to shareholders, liabilities to shareholders of private limited company (GmbH), other
Liabilites, liabilities to shareholders, liabilities to shareholders of private limited company (GmbH), miscellaneous other
Liabilites, liabilities to shareholders, liabilities to silent partners
Liabilites, liabilities to shareholders, liabilities to silent partners, liabilties to typial silent partners
Liabilites, liabilities to shareholders, liabilities to silent partners, liabilties to atypial silent partners
Liabilites, liabilities to shareholders, liabilities to silent partners, miscellaneous other
Liabilities, liabilities to shareholders, liabilities to general partners
Liabilities, liabilities to shareholders, liabilities to limited partners
Liabilites, liabilities to shareholders (legal form not allocable)
Liabilities to affiliated companies
Liabilities to affiliated companies, of which secured by liens or similar rights
Liabilities to affiliated companies, of which due within 1 year
Liabilities to affiliated companies, of which due after more than 1 year
Liabilities to affiliated companies, of which to silent partners
Liabilities to affiliated companies, of which to silent partners, of which to silent typical partners with passive income
Liabilities to affiliated companies, of which to silent partners, of which to silent atypical partners with trade income
Liabilities to affiliated companies, of which to silent partners, of which miscellaneous other
Liabilities to affiliated companies, of which trade payables due within 1 year
Liabilities to affiliated companies, of which due within 1 year, of which under other legal relationships
Liabilities to affiliated companies, of which due within 1 year, of which under other legal relationships, of which liabilities to parent or to majority shareholder
Liabilities to affiliated companies, of which due within 1 year, of which under other legal relationships,of which liabilities to subsidiaries
Liabilities to affiliated companies, of which liabilities to other partners
Liabilities to affiliated companies, of which other
Liabilities to affiliated companies, of which miscellaneous other
Liabilities to other long-term investees and investors
Liabilities to other long-term investees and investors, of which secured by liens or similar rights
Liabilities to other long-term investees and investors, of which due within 1 year
Liabilities to other long-term investees and investors, of which due after more than 1 year
Liabilities to other long-term investees and investors, of which to silent partners
Liabilities to other long-term investees and investors, of which to silent partners, of which to silent typical partners with passive income
Liabilities to other long-term investees and investors, of which to silent partners, of which to silent atypical partners with trade income
Liabilities to other long-term investees and investors, of which to silent partners, of which miscellaneous other
Liabilities to other long-term investees and investors, of which to other
Liabilities to other long-term investees and investors, of which miscellaneous other
Liabilities to silent partners
Liabilities to silent partners, liabilities to silent typical partners with passive income
Liabilities to silent partners, liabilities to silent atypical partners with trade income
Liabilities to silent partners, miscellaneous other
Liabilites, liabilites from company/collectively held entity
Liabilities to other long-term investees and investors, of which due within 1 year, of which trade payables
Liabilities to other long-term investees and investors, of which due within 1 year, of which liabilities to associates
Liabilities to other long-term investees and investors, of which due within 1 year, of which liabilities to long-term investors
Liabilities to other long-term investees and investors, of which due within 1 year, of which liabilities to long-term investees
Liabilities, liabilites from conditionally repayable donations
Liabilities, liabilities from statutory benefits
Liabilities, liabilities from commitments
Liabilities, liabilities from other statutory benefits
Other liabilities
Other liabilities, of which collateralised
Other liabilities, of which from assets held in trust
Other liabilities, of which from capital lease contracts
Other liabilities, of which taxes
Other liabilities, of which taxes, VAT liabilities
Other liabilities, of which taxes, liabilities from other business taxes and duties
Other liabilities, of which taxes, liabilities from any other taxes
Other liabilities, of which social security
Other liabilities, of which due within 1 year
Other liabilities; other liabilities to project consortiums
Other liabilities, of which due within 1 year, of which debt-equivalent profit participation rights
Other liabilities; other liabilities to employees
Other liabilities, other liabilities from profit participation loans
Other liabilities, of which due within 1 year, of which liabilities to project consortiums
Other liabilites, of which due within 1 year, of which liabilities to tax authorities
Other liabilities, of which due within 1 year, of which social security obligations
Other liabilities, of which due after more than 1 year
Other liabilities; other liabilites from debt-equivalent profit participation rights
Other liablilites; other miscellaneous liabilities
Other liabilities, if from the accounts of foreign permanent establishment(s) not otherwise allocable
Deferred income
Deferred tax liabilities
Contingent liabilities
Contingent liabilities, of which due within 1 year
Contingent liabilities, of which due more than 5 years
Contingent liabilities from the issuance and transfer of bills
Contingent liabilities from guarantees
Contingent liabilities from bill and cheque guarantees
Contingent liabilities from warranties
Contingent liabilities from the granting of security for third-party liabilities
Income statement
Net income/net loss for the financial year
Earnings after taxes
Earnings after taxes, of which expenses for home office incl. pro rata interest
Operating result (TC)
Gross profit (TC)
Gross revenue for the period (TC)
Income to be used for statutory duties (TC)
Income to be used for statutory duties (TC), membership fees
Income to be used for statutory duties (TC), donations
Income to be used for statutory duties (TC), inheritance and bequests
Income to be used for statutory duties (TC), fines
Income to be used for statutory duties (TC), sponsors
Income to be used for statutory duties (TC), grants, premiums and allowances
Income to be used for statutory duties (TC), other contributions
Income to be used for statutory duties (TC), sales of taxable purpose business of charities and other business assets
Income to be used for statutory duties (TC), sales of taxable purpose business of charities and other business assets, VAT exempt sales
Income to be used for statutory duties (TC), sales of taxable purpose business of charities and other business assets, reduced rate VAT sales
Income to be used for statutory duties (TC), sales of taxable purpose business of charities and other business assets, general rate VAT sales
Income to be used for statutory duties (TC), sales of taxable purpose business of charities and other business assets, sales without VAT classification
Sales (TC)
Sales (TC), gross carrying amount
Sales (TC), gross carrying amount, revenue from services under reverse charge system (UStG sec. 13b)
Sales (TC), gross carrying amount, revenue from services under reverse charge system (UStG s13b(2) item 2-4 and 5 b), item 6-9 and 11)
Sales (TC), gross carrying amount, revenue from services under reverse charge system (UStG s13b(2) item10)
Sales (TC), gross carrying amount, sales not subject to value added tax (non-taxable)
Sales (TC), gross carrying amount, tax exempt under UStG sec. 4 item 1 a) (export to a third country)
Sales (TC), gross carrying amount, VAT exempt under UStG sec. 4 item 1 b) (intra-Community supplies)
Sales (TC), gross carrying amount, VAT exempt intra-Community supplies under UStG sec. 4 item 1b, with VAT ID
Sales (TC), gross carrying amount, VAT exempt intra-Community supplies under UStG sec. 4 item 1 b), new vehicles without VAT ID
Sales (TC), gross carrying amount, intra-Community triangular transaction under UStG sec. 25b (2), (4)
Sales (TC), gross carrying amount, VAT exempt under UStG sec. 4 items 8 et seq
Sales (CoS), gross carrying amount, VAT exempt under UStG sec. 4 items 8 et seq, VAT exempt sales from rent and lease under UStG sec. 4 item 12
Sales (TC), gross carrying amount, VAT exempt sales under UStG sec. 4 items 8 et seq, other VAT exempt sales under UStG sec. 4 items 8 et seq
Sales (TC), gross carrying amount, tax exempt sales under UStG sec. 4 items 2-7
Sales (TC), gross carrying amount, other sales VAT exempt
Sales (TC), gross carrying amount, reduced rate VAT
Sales (TC), gross carrying amount, general rate VAT
Sales (TC), gross carrying amount, sales within the meaning of UStG sec. 25 and 25a
Sales (TC), gross carrying amount, sales with other rates VAT
Sales (TC), gross carrying amount without VAT classification
Sales (TC), offset sales reductions and other taxes directly connected to the sale
Sales (TC), offset sales reductions and other taxes directly connected to the sale, from services under reverse charge system (UStG sec. 13b)
Sales(TC), offset sales reductions and other taxes directly connected to the sale, other taxes directly connected with services under reverse charge system (UStG s13b(2) item 2-4 and 5 letter b, item 6-9 and 11)
Sales(TC), offset sales reductions and other taxes directly connected to the sale, other taxes directly connected with services under reverse charge system (UStG s13b(2) item10)
Sales (TC), offset sales reductions, from other sales not subject to value added tax (non-taxable)
Sales (TC), offset sales reductions and other taxes directly connected to the sale, from tax exempt sales under UStG sec. 4 item 1 a) (export to a third country)
Sales (TC), offset sales reductions and other taxes directly connected to the sale, VAT exempt sales under UStG sec. 4 item 1 b) (intra-Community supplies)
Sales (TC), offset sales reductions and other taxes directly connected to the sale, VAT exempt intra-Community supplies under UStG sec. 4 item b), with VAT ID
Sales (TC), offset sales reductions and other taxes directly connected to the sale, VAT exempt intra-Community supplies under UStG sec. 4 item 1 b), new vehicles without VAT ID
Sales (TC), offset sales reductions and other taxes directly connected to the sale, VAT exempt intra-Community triangular transaction under UStG s25b (2), (4)
Sales (TC), offset sales reductions and other taxes directly connected to the sale, VAT exempt sales under UStG sec. 4 items 8 et seq
Sales (TC), offset sales reductions and other taxes directly connected to the sale, VAT exempt sales under UStG sec. 4 items 8 et seq, VAT exempt sales from rent and lease under UStG s4 item 12
Sales (TC), offset sales reductions and other taxes directly connected to the sale, VAT exempt sales under UStG sec. 4 items 8 et seq, other under UStG s4 items 8 et seq VAT exempt sales
Sales (TC), offset sales reductions and other taxes directly connected to the sale, VAT exempt sales under UStG sec. 4 items 2-7
Sales (TC), offset sales reductions and other taxes directly connected to the sale, other VAT exempt sales
Sales (TC), offset sales reductions and other taxes directly connected to the sale, general rate VAT
Sales (TC), offset sales reductions and other taxes directly connected to the sale, reduced rate VAT
Sales (TC), offset sales reductions and other taxes directly connected to the sale, other rates VAT
Sales (TC), offset sales reductions and other taxes directly connected to the sale, without VAT classification
Sales (TC), offset sales reductions and other taxes directly connected to the sale, other taxes directly connected to the sale
Sales (TC), of which sales to affiliated companies
Sales (TC), of which in sales included non-domestic sales
Increase or decrease in stock of finished goods and work in progress (TC)
Increase or decrease in stock of finished goods and work in progress (TC), increase of stock of finished goods
Increase or decrease in stock of finished goods and work in progress (TC), increase of stock of work in progress
Increase or decrease in stock of finished goods and work in progress (TC), increase of stock of orders in progress and construction contracts in progress
Increase or decrease in stock of finished goods and work in progress (TC), decrease of stock of finished goods
Increase or decrease in stock of finished goods and work in progress (TC), decrease of stock of work in progress
Increase or decrease in stock of finished goods and work in progress (TC), decrease of stock of orders in progress and construction contracts in progress
Other own work capitalised (TC)
Other own work capitalised (TC), major repairs carried out internally
Other own work capitalised (TC), self generated tangible fixed assets
Other own work capitalised (TC), self generated intangible fixed assets
Other operating income (TC)
Other operating income (TC) of which other operating income - affiliated companies
Other operating income (TC), of which currency translation gains
Sales (TC), gross carrying amount, of which rent and lease
Sales (TC), gross carrying amount, of which from commissions, licences and patents
Other operating income (TC), income from reversal of special tax-allowable reserves with and without accrual character
Other operating income (TC), income from reversal of special tax-allowable reserves with and without accrual character, within the meaning of EStG sec. 6b(10)
Other operating income (TC), income from reversal of special tax-allowable reserves with and without accrual character, within the meaning of EStG sec. 6b(3)
Other operating income (TC), income from reversal of special tax-allowable reserves with and without accrual character, replacement reserve within the meaning of EStR directive 6.6.
Other operating income (TC), income from reversal of special tax-allowable reserves with and without accrual character, income from reversal of special tax-allowable reserveswithin the meaning of EStG 4g
Other operating income (TC), income from reversal of special tax-allowable reserves with and without accrual character, income from reversal of special tax-allowable reserves within the meaning of EStG sec. 5 (7)
Other operating income (TC), income from reversal of special tax-allowable reserves with and without accrual character, reversal of adjustment item and reserves for investment fund shares
Other operating income (TC), income from reversal of special tax-allowable reserves with and without accrual character, other income from reversals of special tax-allowable reserves
Other operating income (TC), income from reversal of special tax-allowable reserves with and without accrual character, miscellaneous other
Other operating income (TC), income from disposal of fixed assets
Other operating income (TC), income from disposal of fixed assets, income from sale of fixed assets
Other operating income (TC), income from disposal of fixed assets, income from sale of fixed assets, income from sale of intangible assets
Other operating income (TC), income from disposal of fixed assets, income from sale of fixed assets, income from sale of tangible assets
Other operating income (TC), income from disposal of fixed assets, income from sale of fixed assets, income from sale of tangible assets, income from sale of land
Other operating income (TC), income from disposal of fixed assets, income from sale of fixed assets, income from sale of tangible assets, income from sale of other tangible assets
Other operating income (TC), income from disposal of fixed assets, income from sales of fixed assets, income from sale of financial assets
Other operating income (TC), income from disposal of fixed assets, income from sale of fixed assets, income from salse of financial assets, income from sale of shares in domestic corporations
Other operating income (TC), income from disposal of fixed assets, income from sale of fixed assets, income from sale of financial assets, income from sale of shares in non-domestic corporations
Other operating income (TC), income from disposal of fixed assets, income from sale of fixed assets, income from sale of financial assets, income from disposal of long-term investment fund shares
Other operating income (TC), income from disposal of fixed assets, income from sale of fixed assets, income from sale of financial assets, income from sale of other financial assets
Other operating income (TC), income from disposal of fixed assets, income from sale of fixed assets, miscellaneous other
Other operating income (TC), income from disposal of fixed assets, asset disposal of fixed assets
Other operating income (TC), income from disposal of fixed assets, disposed fixed assets, asset disposal of intangible assets
Other operating income (TC), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of tangible assets
Other operating income (TC), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of tangible assets, asset disposal of land
Other operating income (TC), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of tangible assets, asset disposal of other tangible assets
Other operating income (TC), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets
Other operating income (TC), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets, asset disposal of shares in domestic corporations
Other operating income (TC), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets, asset disposal of shares in non-domestic corporations
Other operating income (TC), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets, asset disposal of long-term investment fund shares
Other operating income (TC), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets, asset disposal of other financial assets
Other operating income (TC), income from disposal of fixed assets, miscellaneous other asset disposal of fixed assets
Other operating income (TC), miscellaneous other income from disposal of fixed assets
Other operating income (TC), income from reversal of write-downs of fixed assets
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of amortisation of intangible assets
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of depreciation of tangible assets
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets, insofar as equity investments in domestic corporations
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets, insofar as equity investments in foreign corporations
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as domestic loan
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as domestic loan to a corporation in which shares exceeding 25pt of equity are held
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as domestic loan to a corporation in which no shares or not exceeding 25pt of equity are held
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as foreign loan
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as foreign loan to a corporation in which shares exceeding 25pt of equity are held
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as foreign loan to a corporation in which no shares or not exceeding 25pt of equity are held
Other operating income (TC), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets, income from reversal of write-downs of long-term investment fund shares
Other operating income (TC), income from reversal of write-downs of fixed assets, other income from reversal of write-downs of financial assets
Other operating income (TC), income from reversal of write-downs of fixed assets, miscellaneous other income from reversal of write-downs of financial assets
Income from consolidation of intercompany balances
Income from consolidation of intercompany profits (losses)
Other operating income (TC), income from reversal on surplus from capital consolidation
Income from disposal/deconsolidation
Other operating income (TC), income from reversal of provisions
Other operating income (TC), income from disposal of current assets (without products)
Other operating income (TC), income from disposal of current assets (without products), - insofar as shares in domestic corporations
Other operating income (TC), income from disposal of current assets (without products), - insofar as shares in foreign corporations
Other operating income (TC), income from disposal of current assets (without products), income from sale of short-term investment fund shares
Other operating income (TC), income from disposal of current assets (without products), other income from disposal of current assets
Other operating income (TC), income from disposal of current assets (without products), miscellaneous income from disposal of current assets
Other operating income (TC), income from reversal of write-downs of current assets
Other operating income (TC), income from reversal of write-downs of current assets, - insofar as shares in domestic corporations
Other operating income (TC), income from reversal of write-downs of current assets, - insofar as shares in foreign corporations
Other operating income (TC), income from reversal of write-downs of current assets, - insofar as domestic loan
Other operating income (TC), income from reversal of write-downs of current assets, - insofar as domestic loan to a corporation in which shares exceeding 25pt of equity are held
Other operating income (TC), income from reversal of write-downs of current assets, - insofar as domestic loan to a corporation in which no shares or not exceeding 25pt of equity are held
Other operating income (TC), income from reversal of write-downs of current assets, - insofar as foreign loan
Other operating income (TC), income from reversal of write-downs of current assets, - insofar as foreign loan to a corporation in which shares exceeding 25pt of equity are held
Other operating income (TC), income from reversal of write-downs of current assets, - insofar as foreign loan to a corporation in which no shares or not exceeding 25pt of equity are held
Other operating income (TC), income from reversal of write-downs of current assets, income from reversal of write-downs of short-term investment fund shares
Other operating income (TC), income from reversal of write-downs of current assets, other income from reversal of write-downs
Other operating income (TC), income from reversal of write-downs of current assets, miscellaneous other income from reversal of write-downs of current assets
Other operating income (TC), income from reduction in/reversal of specific and global valuation allowances
Other operating income (TC), income from reduction in/reversal of specific and global valuation allowances, reversal of specific valuation allowance
Other operating income (TC), income from reduction in/reversal of specific and global valuation allowances, reversal of global valuation allowance
Other operating income (TC), income from reduction in/reversal of specific and global valuation allowances, miscellaneous other specific or general value allowances
Other operating income (TC), income from capitalisation of assets acquired free of charge
Other operating income (TC), income from remission of liabilities
Other operating income (TC), income from recoveries on receivables written off in prior periods
Other operating income (TC), income from taxes charged to consolidated tax group subsidiaries
Sales (TC), gross carrying amount, of which revenue from administrative expense allocations
Other operating income (TC), grants, premiums and allowances
Other operating income (TC), grants, premiums and allowances, tax exempt grants, premiums and allowances
Other operating income (TC), grants, premiums and allowances, other grants, premiums and allowances
Other operating income (TC), insurance recoveries and compensation payments
Other operating income (TC), foreign exchange/currency gains
Other operating income (TC), income from own consumption and benefits in kind
Other operating income (TC), income from own consumption and benefits in kind, from private use of vehicles (not corporations)
Other operating income (TC), income from own consumption and benefits in kind, withdrawal of merchandise
Other operating income (TC), income from own consumption and benefits in kind, other withdrawals in kind
Other operating income (TC), income from own consumption and benefits in kind, non-cash benefits of a company car
Other operating income (TC), income from own consumption and benefits in kind, other non-cash benefits
Other operating income (TC), other miscellaneous operating income
Other operating income (TC), miscellaneous other
Income recognised in special purpose profit and loss accounts of partner
Income recognised in special purpose profit and loss accounts of partner, remuneration for services
Income recognised in special purpose profit and loss accounts of partner, rent and lease
Income recognised in special purpose profit and loss accounts of partner, interest
Income recognised in special purpose profit and loss accounts of partner, liability remuneration
Income recognised in special purpose profit and loss accounts of partner, pension payments
Income recognised in special purpose profit and loss accounts of partner for ship management
Income recognised in special purpose profit and loss accounts of partner from miscellaneous sources
Costs of statutory duties (TC)
Costs of statutory duties (TC), promotion of projects
Costs of statutory duties (TC), support of projects
Costs of statutory duties (TC), campaigns and educational work
Costs of statutory duties (TC), other costs of statutory duties
Cost of materials (TC)
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC)
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), of which from affiliated companies
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), cost of raw materials, consumables and supplies
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), cost of raw materials, consumables and supplies, general rate VAT
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), cost of raw materials, consumables and supplies, reduced rate VAT
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), cost of raw materials, consumables and supplies, intra-Community purchase
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC),cost of raw materials, consumables and supplies, other raw materials, consumables and supplies, without VAT classification
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC),cost of raw materials, consumables and supplies, without deductible input VAT
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), cost of raw materials, consumables and supplies, change in inventories
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), cost of raw materials, consumables and supplies, miscellaneous other
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), cost of purchased merchandise
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), purchased merchandise general rate VAT
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), purchased merchandise reduced rate VAT
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), cost of purchased merchandise, intra-Community purchase
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), cost of purchased merchandise, without VAT input tax
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), cost of purchased merchandise, other purchased merchandise without VAT classification
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), cost of purchased merchandise, change in inventories
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), miscellaneous other cost of purchased merchandise
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), transaction costs
Cost of raw materials, consumables and supplies, and of purchased merchandise (TC), miscellaneous other
Cost of purchased services (TC)
Cost of purchased services(TC) within the meaning of UStG sec.13b with deductible input VAT
Cost of purchased services(TC) within the meaning of UStG sec.13b without deductible input VAT
Cost of purchased services (TC), other services with deductible input VAT
Cost of purchased services (TC), other services without deductible input VAT
Cost of purchased services (TC), other services without VAT classification
Cost of purchased services (TC), of which cost of purchased services, of which from affiliated companies
Cost of miscellaneous other purchased services (TC)
Cost of Sales (TC), of which sales allowances deducted in cost of materials
Cost of miscellaneous other materials (TC)
Personnel expenses (TC)
Personnel expenses (TC) of which personnel expenses - affiliated companies
Personnel expenses (TC), of which remuneration of shareholder managers, total
Wages and salaries (TC)
Wages and salaries (TC), wages for German Minijobs
Wages and salaries (TC), remuneration of shareholder-managers
Wages and salaries (TC), remuneration of managing partners within the meaning of EStG sec.15
Wages and salaries (TC), other wages and salaries
Wages and salaries (TC), remuneration in kind
Wages and salaries (TC), voluntary benefits
Wages and salaries (TC), other miscellaneous
Social security, post-employment and other employee benefit costs (TC)
Social security, post-employment and other employee benefit costs (TC), social security costs
Social security, post-employment and other employee benefit costs (TC), social security costs, for managing partners within the meaning of EStG sec.15
Social security, post-employment and other employee benefit costs (TC), social security costs, for other employees
Social security, post-employment and other employee benefit costs (TC), miscellaneous other
Social security, post-employment and other employee benefit costs (TC), of which post-employment benefits
Social security, post-employment and other employee benefit costs (TC), of which cost of post-employment benefits, for shareholder-managers
Social security, post-employment and other employee benefit costs (TC), of which cost of post-employment benefits, for managing partners within the meaning of EStG sec.15
Social security, post-employment and other employee benefit costs (TC), of which cost of post-employment benefits, for other employees
Social security, post-employment and other employee benefit costs (TC), of which cost of post-employment benefits, miscellaneous other
Social security, post-employment and other employee benefit costs (TC), of which cost of post-employment benefits, of which for transfers to pension provisions (excluding interest cost)
Social security, post-employment and other employee benefit costs (TC), employee benefit costs
Social security, post-employment and other employee benefit costs (TC), miscellaneous other
Personnel expenses (TC), miscellaneous other
Depreciation, amortisation and write-downs (TC)
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC)
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), of which of affiliated companies
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), of which extraordinary write-downs
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), goodwill
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), of other intangible fixed assets
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), of tangible assets
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC); immediate write-off of low value assets
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), tangible assets, reversal of low value pooled item
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), tangible assets, depreciation of buildings
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), tangible assets, other depreciation of tangible assets
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), of tangible fixed assets, miscellaneous other depreciation and write-downs of tangible fixed assets
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), extraordinary write-downs and impairment losses and other deductions
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), extraordinary write-downs and impairment losses and other deductions, extraordinary write-downs
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), extraordinary write-downs and impairment loss and other deductions, of goodwill
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), extraordinary write-downs and impairment loss and other deductions, of other intangible fixed assets
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs of securities / equity investments in corporations
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs of securities / equity investments in corporations, insofar as equity investments in domestic corporations
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs of securities / equity investments in corporations, insofar as equity investments in foreign corporations
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs of securities / equity investments in corporations, insofar as not allocable
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs of receivables from corporations in which there is an equity investment of more than 25pt
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs of receivables from corporations in which there is an equity investment of more than 25pt, insofar as equity investments in domestic corporations
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs of receivables from corporations in which there is an equity investment of more than 25pt, insofar as equity investments in foreign corporations
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs of receivables from corporations in which there is an equity investment of more than 25pt, insofar as not allocable
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs on receivables from shareholders or related partners
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs on receivables from shareholders or related partners, insofar as equity investments in domestic corporations
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs on receivables from shareholders or related partners, insofar as equity investments in foreign corporations
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, write-downs on receivables from shareholders or related partners, insofar as not allocable
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, insofar as from investment fund shares classified as fixed assets
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, other extraordinary write-downs of financial investments
Write-downs of long-term financial assets and securities classified as current assets, extraordinary write-downs on financial investments, miscellaneous other
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), extraordinary write-downs and impairment loss, of fixed assets
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), extraordinary write-downs and impairment loss and other deductions, miscellaneous other
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), extraordinary write-downs and impairment losses and other deductions, impairment losses
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), extraordinary write-downs and impairment losses and other deductions, miscellaneous other
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), miscellaneous other
Write-downs (TC) of current assets to the extent as they exceed the write-downs that are usual for the corporation
Write-downs (TC) of current assets to the extent as they exceed the write-downs that are usual for the corporation, write-downs of inventories
Write-downs (TC) of current assets to the extent as they exceed the write-downs that are usual for the corporation, write-downs of receivables and other assets
Write-downs (TC) of current assets - insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from corporations in which equity investments are held
Write-downs (TC) of current assets - insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from corporations in which equity investments are held, write-downs of receivables - insofar as receivables from a domestic corporation in which shares exceeding 25pt of equity are held
Write-downs (TC) of current assets - insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from corporations in which equity investments are held, write-downs of receivables - insofar as receivables from a domestic corporation in which shares not exceeding 25pt of equity are held
Write-downs (TC) of current assets - insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from corporations in which equity investments are held, write-downs of receivables - insofar as receivables from a foreign corporation in which shares exceeding 25pt of equity are held
Write-downs (TC) of current assets - insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from corporations in which equity investments are held, write-downs of receivables - insofar as receivables from a foreign corporation in which shares not exceeding 25pt of equity are held
Write-downs (TC) of current assets - insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from shareholders or related parties
Write-downs (TC) of current assets - insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from shareholders or related parties, write-downs of receivables from domestic shareholders or domestic related parties
Write-downs (TC) of current assets - insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from shareholders or related parties, write-downs of receivables from foreign shareholders or foreign related parties
Write-downs (TC) of current assets - insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, other write-downs of receivables and other assets
Write-downs (TC) of current assets - insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, miscellaneous other
Write-downs (TC) of current assets to the extent as they exceed the write-downs that are usual for the corporation, miscellaneous other
Depreciation, amortisation and write-downs (TC), miscellaneous other
Other operating expenses (TC)
Other operating expenses (TC), of which currency translation losses
Other operating expenses (TC), of which concerning affiliated companies
Other operating expenses (TC), rent and lease expenses for immovables
Other operating expenses (TC), rent and lease expenses for immovables, to managing partners
Other operating expenses (TC), rent and lease expenses for immovables, paid to shareholders
Other operating expenses (TC), rent and lease expenses for immovables, other rent and lease expenses for immovables
Other operating expenses (TC), rent and lease expenses for immovables, miscellaneous other
Other operating expenses (TC), expenses for third-party repairs and maintenance of land and buildings
Other operating expenses (TC), operating / capital lease expense
Other operating expenses (TC), operating / capital lease expense, loperating / capital lease expense for chattel
Other operating expenses (TC), operating / capital lease expense, loperating / capital lease expense for chattel, interest cost of operating / capital lease
Other operating expenses (TC), operating / capital lease expense, operating / capital lease expense for chattel, other operating / capital lease costs
Other operating expenses (TC), operating / capital lease expense, operating / capital lease expense for immovable assets
Other operating expenses (TC), operating / capital lease expense, operating / capital lease expense for immovable assets, interest cost of operating / capital lease
Other operating expenses (TC), operating / capital lease expense, operating / capital lease expense for immovable assets, other operating / capital lease costs
Other operating expenses (TC), operating / capital lease expense, other operating / capital lease expense
Other operating expenses (TC), miscellaneous operating / capital lease expenses
Other operating expenses (TC), rent and lease expenses for chattel
Other operating expenses (TC), rent and lease expense for chattel, to managing partners
Other operating expenses (TC), rent and lease expense for chattel, to shareholders
Other operating expenses (TC), rent and lease expenses for movable assets, other rent and lease expenses for chattel
Other operating expenses (TC), rent and lease expenses for movable assets, miscellaneous other
Other operating expenses (TC), energy expenses
Other operating expenses (TC), communication
Other operating expenses (TC), legal and consulting expenses
Other operating expenses (TC), training costs
Other operating expenses (TC), insurance premiums, fees and contributions
Other operating expenses (TC), other personnel expenses
Other operating expenses (TC), vehicle fleet expenses
Other operating expenses (TC), freight and packaging
Other operating expenses (TC), commissions
Other operating expenses (TC), royalty expense
Other operating expenses (TC), royalty expense, payments to non-resident recipients
Other operating expenses (TC), royalty expense, payments to resident recipients
Other operating expenses (TC), royalty expense, miscellaneous other payments
Other operating expenses (TC), marketing expenses
Other operating expenses (TC), administration expenses
Other operating expenses (TC), advertising and public relations expenses
Other operating expenses (TC), operating costs with limited deduction from taxable income
Other operating expenses (TC), operating costs with limited deduction from taxable income, expenses for gifts
Other operating expenses (TC), operating costs with limited deduction from taxable income, expenses for gifts, tax deductible gifts
Other operating expenses (TC), operating costs with limited deduction from taxable income, expenses for gifts, non-deductible gifts
operating expenses (TC), operating costs with limited deduction from taxable income, expenses for gifts, miscellaneous other gifts
Other operating expenses (TC), operating costs with limited deduction from taxable income, entertainment costs (gross)
Other operating expenses (TC), operating costs with limited deduction from taxable income, deductible entertainment costs
Other operating expenses (TC), operating costs with limited deduction from taxable income, non-deductible entertainment costs
Other operating expenses (TC), operating costs with limited deduction from taxable income, entertainment costs, miscellaneous other
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, costs of supervisory board and board of directors
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, costs of supervisory board and board of directors, costs of domestic members of supervisory board and board of directors
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, costs of supervisory board and board of directors, costs of domestic members of supervisory board and board of directors, deductible costs
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, costs of supervisory board and board of directors, costs of domestic members of supervisory board and board of directors, non-deductible costs
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, costs of supervisory board and board of directors, costs of domestic members of supervisory board and board of directors, miscellaneous other costs
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, costs of supervisory board and board of directors, costs of foreign members of supervisory board and board of directors
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, costs of supervisory board and board of directors, costs of foreign members of supervisory board and board of directors, deductible costs
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, costs of supervisory board and board of directors, costs of foreign members of supervisory board and board of directors, non-deductible costs
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, costs of supervisory board and board of directors, costs of foreign members of supervisory board and board of directors, miscellaneous other costs
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, donations
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, donations, tax-privileged donations
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, donations, tax-privileged donations, of which to foreign EU/EWR recipients
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, donations, non-deductible donations to polical parties
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, donations, other non-deductible donations
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, donations, miscellaneous other
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, other miscellaneous costs with limited deduction from taxable income
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, deductible
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, non-deductible
Other operating expenses (TC), operating costs with limited deduction from taxable income, other costs with limited deduction from taxable income, miscellaneous other
Other operating expenses (TC), operating costs with limited deduction from taxable income, miscellaneous other costs with limited deduction from taxable income
Other operating expenses (TC), operating costs with limited deduction from taxable income, miscellaneous other costs with limited deduction from taxable income, deductible
Other operating expenses (TC), operating costs with limited deduction from taxable income, miscellaneous other costs with limited deduction from taxable income, non-deductible
Other operating expenses (TC), business travel costs of entrepreneur
Other operating expenses (TC), employee business travel costs
Other operating expenses (TC), expenses of third-party repairs and maintenance (without land)
Other operating expenses (TC), regular bad debt allowances
Other operating expenses (TC), other taxes recognised in other operating expenses
Other operating expenses (TC), other taxes recognised in other operating expenses, non-deductible input VAT
Other operating expenses (TC), other taxes recognised in other operating expenses, miscellaneous other taxes
Other operating expenses (TC), other ordinary operating expenses
Other operating expenses (TC), transfers to special tax-allowable reserves
Other operating expenses (TC), transfers to special tax-allowable reserves within the meaning of EStG s 6b(10)
Other operating expenses (TC), transfers to special tax-allowable reserves, within the meaning of EStG s 6b(3)
Other operating expenses (TC), transfers to special tax-allowable reserves, replacement reserve within the meaing of EStR directive 6.6.
Other operating expenses (TC), transfers to special tax-allowable reserves within the meaning of EStG s 4g
Other operating expenses (TC), transfers to special tax-allowable reserves within the meaning of EStG sec. 5 (7)
Other operating expenses (TC), transfers to special tax-allowable reserves, transfers to other special tax-allowable reserves
Other operating expenses (TC), transfers to special tax-allowable reserves, miscellaneous other
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), extraordinary write-downs and impairment losses and other deductions, depreciation under EStG sec. 7g(2)
Amortisation and write-downs of intangible fixed assets and depreciation and write-downs of tangible fixed assets (TC), extraordinary write-downs and impairment losses and other deductions, deduction under EStG sec. 6b
Other operating expenses (TC), value adjustments current year
Other operating expenses (TC), value adjustments current year, specific value adjustments current year
Other operating expenses (TC), value adjustments current year, general value adjustments current year
Other operating expenses (TC), non allocable to specific or general value adjustments, not allocable to specific nor general value adjustments
Other operating expenses (TC), loss from disposal of fixed assets
Other operating expenses (TC), loss from disposal of fixed assets, revenue from sale of fixed assets
Other operating expenses (TC), loss from disposal of fixed assets, revenue from sale of fixed assets, revenue from sale of intangible assets
Other operating expenses (TC), loss from disposal of fixed assets, revenue from sale of fixed assets, revenue from sale of tangible assets
Other operating expenses (TC), loss from disposal of fixed assets, revenue from sale of fixed assets, revenue from sale of tangible assets, revenue from sale of land
Other operating expenses (TC), loss from disposal of fixed assets, revenue from sale of fixed assets, revenue from sale of tangible assets, revenue from sale of other tangible assets
Other operating expenses (TC), loss from disposal of fixed assets, revenue from sale of fixed assets, revenue from sale of financial assets
Other operating expenses (TC), loss from disposal of fixed assets, revenue from sale of fixed assets, revenue from sale of financial assets, revenue from sale of shares in domestic corporations
Other operating expenses (TC), loss from disposal of fixed assets, revenue from sale of fixed assets, revenue from sale of financial assets, revenue from sale of shares in non-domestic corporations
Other operating expenses (TC), loss from disposal of fixed assets, revenue from sale of fixed assets, revenue from sale of financial assets, revenue from sale of long-term investment fund shares
Other operating expenses (TC), loss from disposal of fixed assets, revenue from sale of fixed assets, revenue from sale of financial assets, revenue from sale of other financial assets
Other operating expenses (TC), loss from disposal of fixed assets, revenue from sale of fixed assets, miscellaneous other
Other operating expenses (TC), loss from disposal of fixed assets, asset disposal of fixed asset
Other operating expenses (TC), loss from disposal of fixed assets, asset disposal of fixed assets, asset disposal of intangible assets
Other operating expenses (TC), loss from disposal of fixed assets, asset disposal of fixed assets, asset disposal of tangible fixed assets
Other operating expenses (TC), loss from disposal of fixed assets, asset disposal of fixed assets, asset disposal of tangible fixed assets, asset disposal of land
Other operating expenses (TC), loss from disposal of fixed assets, asset disposal of fixed assets, asset disposal of tangible fixed assets, asset disposal of other tangible assets
Other operating expenses (TC), loss from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets
Other operating expenses (TC), loss from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets, asset disposal of shares in domestic corporations
Other operating expenses (TC), loss from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets, asset disposal of shares in foreign corporations
Other operating expenses (TC), loss from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets, asset disposal of investment fund shares
Other operating expenses (TC), loss from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets, asset disposal of other financial assets
Other operating expenses (TC), loss from disposal of fixed assets, miscellaneous other
Other operating expenses (TC), losses from disposal of current assets
Other operating expenses (TC), loss from disposal of current assets, loss from disposal of current assets insofar as equity investments in domestic corporations
Other operating expenses (TC), loss from disposal of current assets, loss from disposal of current assets insofar as equity investments in foreign corporations
Other operating expenses (TC), losses from disposal of current assets, losses from disposal of investment fund shares classified as current assets
Other operating expenses (TC), losses from disposal of current assets, other losses from disposed current assets
Other operating expenses (TC), losses from disposal of current assets, miscellaneous losses from disposed current assets
Other operating expenses (TC), losses from reversal of adjustment item and reserves for investment fund shares
Expense from consolidation of intercompany balances
Expense from consolidation of intercompany profits (losses)
Expense from disposal/deconsolidation
Other operating expenses (TC), transfers to provisions for internal expenses
Other operating expenses (TC), foreign exchange/currency loss
Other operating expenses (TC), liability remuneration to managing partners within the meaning of EStG s.15
Other operating expenses (TC), of which expenses from application of EGHGB art. 67(1) and (2)
Other operating expenses (TC), loss from mergers and other reorganisations
Other operating expenses (TC), restructuring and reorganisation costs
Other operating expenses (TC), other miscellaneous operating expenses
Other operating expenses (TC), other miscellaneous operating expenses, costs for disposal of shares in domestic corporations
Other operating expenses (TC), other miscellaneous operating expenses, costs for disposal of shares in foreign corporations
Other operating expenses (TC), other miscellaneous operating expenses, miscellaneous other disposal costs
Other operating expenses (TC), miscellaneous other
Refunds by cooperatives (TC)
Operating result (CoS)
Gross profit on sales (CoS)
Income to be used for statutory duties (CoS)
Income to be used for statutory duties (CoS), membership fees
Income to be used for statutory duties (CoS), donations
Income to be used for statutory duties (CoS), estates and bequests
Income to be used for statutory duties (CoS), fines
Income to be used for statutory duties (CoS), sponsors
Income to be used for statutory duties (CoS), grants
Income to be used for statutory duties (CoS), other contributions
Income to be used for statutory duties (CoS), sales of taxable purpose business of charities and other business assets
Income to be used for statutory duties (CoS), sales of taxable purpose business of charities and other business assets, VAT exempt sales
Income to be used for statutory duties (CoS), sales of taxable purpose business of charities and other business assets, reduced rate VAT sales
Income to be used for statutory duties (CoS), sales of taxable purpose business of charities and other business assets, general rate VAT sales
Income to be used for statutory duties (CoS), sales of taxable purpose business of charities and other business assets, sales without VAT classification
Sales (CoS)
Sales (CoS), gross carrying amount
Sales (CoS), gross carrying amount, of which rent and lease revenue
Sales (CoS), gross carrying amount, of which from commissions, licences and patents
Sales (CoS), gross carrying amount, of which revenue from administrative expense allocations
Sales (CoS), gross carrying amount, services under reverse charge system (UStG sec. 13b)
Sales (CoS), gross carrying amount, revenue from services under reverse charge system (UStG s13b(2) item 2-4 and 5 b), item 6-9 and 11)
Sales (CoS), gross carrying amount, revenue from services under reverse charge system (UStG s13b(2) item10)
Sales (CoS), gross carrying amount, sales not subject to value added tax (non-taxable)
Sales (CoS), gross carrying amount, value added tax exempt sales under UStG sec. 4 item 1 a) (export to a third country)
Sales (CoS), gross carrying amount, VAT exempt under UStG sec. 4 item 1 b) (intra-Community supplies)
Sales (TC), gross carrying amount, VAT exempt intra-Community supplies under UStG s4 item 1b, with VAT ID
Sales (CoS), gross carrying amount, VAT exempt intra-Community supplies under UStG sec. 4 item 1 b), new vehicles without VAT ID
Sales (CoS), gross carrying amount, intra-Community triangular transaction under UStG sec. 25b (2), (4)
Sales (CoS), gross carrying amount, VAT exempt under UStG sec. 4 items 8 et seq
Sales (CoS), gross carrying amount, VAT exempt under UStG sec. 4 items 8 et seq, VAT exempt sales from rent and lease under UStG sec. 4 item 12
Sales (CoS), gross carrying amount, VAT exempt sales under UStG sec. 4 items 8 et seq, other VAT exempt sales under UStG sec. 4 items 8 et seq
Sales (CoS), gross carrying amount, VAT exempt under UStG sec. 4 items 2-7
Sales (CoS), gross carrying amount, other sales VAT exempt
Sales (CoS), gross carrying amount, reduced rate VAT
Sales (CoS), gross carrying amount, general rate VAT
Sales (CoS), gross carrying amount, sales within the meaning of UStG sec. 25 and 25a
Sales (CoS), gross carrying amount, sales with other rates VAT
Sales (CoS), gross carrying amount without VAT classification
Sales (CoS), offset sales reductions and other taxes directly connected to the sale
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, from services under reverse charge system (UStG sec. 13b)
Sales(CoS), offset sales reductions and other taxes directly connected to the sale, other taxes directly connected with services under reverse charge system (UStG s13b(2) item 2-4 and 5 letter b, item 6-9 and 11)
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, from services under reverse charge system UStG sec. 13b (2) item 10
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, other sales not subject to value added tax (non-taxable)
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, from tax exempt sales under UStG sec. 4 item 1 a) (export to a third country)
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, VAT exempt sales under UStG sec. 4 item 1 b) (intra-Community supplies)
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, VAT exempt intra-Community supplies under UStG sec. 4 item b), with VAT ID
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, VAT exempt intra-Community supplies under UStG sec. 4 item 1 b), new vehicles without VAT ID
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, VAT exempt intra-Community triangular transaction under UStG sec. 25b (2), (4)
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, VAT exempt sales under UStG sec. 4 items 8 et seq
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, VAT exempt sales under UStG sec. 4 items 8 et seq, VAT exempt sales from rent and lease under UStG sec. 4 item 12
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, VAT exempt sales under UStG sec. 4 items 8 et seq, other under UStG s4 items 8 et seq VAT exempt sales
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, VAT exempt sales under UStG sec. 4 items 2-7
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, other VAT exempt sales
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, general rate VAT
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, reduced rate VAT
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, other rates VAT
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, without VAT classification
Sales (CoS), offset sales reductions and other taxes directly connected to the sale, other taxes directly connected to the sale
Sales (CoS), of which sales to affiliated companies
Sales (CoS), of which in sales included non-domestic sales
Costs of statutory duties (CoS)
Costs of statutory duties (CoS), promotion of projects
Costs of statutory duties (CoS), support of projects
Costs of statutory duties (CoS), campaigns and educational work
Costs of statutory duties (CoS), other costs of statutory duties
Cost of sales (CoS)
Cost of sales (CoS), of which affiliated companies
Cost of sales (CoS), direct materials
Cost of sales (CoS), direct labour
Cost of sales (CoS), direct third-party services
Cost of sales (CoS), special direct production costs
Cost of sales (CoS), indirect procurement costs
Cost of sales (CoS), indirect production costs
Cost of sales (CoS), indirect administration expenses
Cost of sales (CoS), production related deprecitiation of tangible fixed assets and current assets
Cost of sales (CoS), production related write-downs of tangible fixed assets and current assets
Cost of sales (CoS), interest cost included in production costs
Selling expenses (CoS)
Selling expenses (CoS), of which affiliated companies
Selling expenses (CoS), direct selling expenses
Selling expenses (CoS), special direct selling expenses
Selling expenses (CoS), indirect selling expenses
Selling expenses (CoS), distribution related administrative expenses
Selling expenses (CoS), distribution related depreciation of tangible fixed assets and current assets
Selling expenses (CoS), distribution related write-downs of tangible fixed assets and current assets
Advertising and public relations expenses (CoS)
General and administrative expenses (CoS)
General and administrative expenses (CoS), of which affiliated companies
General and administrative expenses (CoS), expenses of management and other governing bodies
General and administrative expenses (CoS), expenses of social and training facilities
General and administrative expenses (CoS), other miscellaneous general and administrative expenses
Other operating income (CoS)
Other operating income (CoS), of which other operating income - affiliated companies
Other operating income (CoS), of which currency translation gains
Other operating income (CoS), income from reversal of special tax-allowable reserves with and without accrual character
Other operating income (CoS), income from reversal of special tax-allowable reserves with and without accrual character, within the meaning of EStG sec. 6b(10)
Other operating income (CoS), income from reversal of special tax-allowable reserves with and without accrual character, within the meaning of EStG sec. 6b(3)
Other operating income (CoS), income from reversal of special tax-allowable reserves with and without accrual character, replacement reserve within the meaning of EStR directive 6.6.
Other operating income (CoS), income from reversal of special tax-allowable reserves with and without accrual character, income from reversal of special tax-allowable reserveswithin the meaning of EStG 4g
Other operating income (CoS), income from reversal of special tax-allowable reserves with and without accrual character, income from reversal of special tax-allowable reserves within the meaning of EStG sec. 5 (7)
Other operating income (CoS), income from reversal of special tax-allowable reserves with and without accrual character, reversal of adjustment item and reserves for investment fund shares
Other operating income (CoS), income from reversal of special tax-allowable reserves with and without accrual character, other income from reversals of special tax-allowable reserves
Other operating income (CoS), income from reversal of special tax-allowable reserves with and without accrual character, miscellaneous other
Other operating income (CoS), income from disposal of fixed assets
Other operating income (CoS), income from disposal of fixed assets, income from sale of fixed assets
Other operating income (CoS), income from disposal of fixed assets, income from sale of fixed assets, income from sale of intangible assets
Other operating income (CoS), income from disposal of fixed assets, income from sale of fixed assets, income from sale of tangible assets
Other operating income (CoS), income from disposal of fixed assets, income from sale of fixed assets, income from sale of tangible assets, income from sale of land
Other operating income (CoS), income from disposal of fixed assets, income from sale of fixed assets, income from sale of tangible assets, income from sale of other tangible assets
Other operating income (CoS), income from disposal of fixed assets, income from sale of fixed assets, income from sale of financial assets
Other operating income (CoS), income from disposal of fixed assets, income from sale of fixed assets, income from sale of financial assets, income from sale of shares in domestic corporations
Other operating income (CoS), income from disposal of fixed assets, income from sale of fixed assets, income from sale of financial assets, income from sale of shares in non-domesstic corporations
Other operating income (CoS), income from disposal of fixed assets, income from sale of fixed assets, income from sale of financial assets, income from disposal of long-term investment fund shares
Other operating income (CoS), income from disposal of fixed assets, income from sale of fixed assets, income from sale of financial assets, income from sale of other financial assets
Other operating income (CoS), income from disposal of fixed assets, asset disposal of fixed assets
Other operating income (CoS), income from disposal of fixed assets, income from sales of fixed assets, miscellaneous other
Other operating income (CoS), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of intangible assets
Other operating income (CoS), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of tangible assets
Other operating income (CoS), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of tangible assets, asset disposal of land
Other operating income (CoS), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of tangible assets, asset disposal of other tangible assets
Other operating income (CoS), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets
Other operating income (CoS), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets, asset disposal of shares in domestic corporations
Other operating income (CoS), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets, asset disposal of shares in non-domestic corporations
Other operating income (CoS), income from disposal of fixed assets, asset disposal of fixed assets, asset disposal of financial assets, asset disposal of long-term investment fund shares
Other operating income (CoS), income from disposal of fixed assets, asset disposal fixed assets, asset disposal of financial assets, disposal of other financial assets
Other operating income (CoS), income from disposal of fixed assets, asset disposal fixed assets, miscellaneous other
Other operating income (CoS), income from disposal of fixed assets, miscellaneous other
Other operating income (CoS), income from reversal of write-downs of fixed assets
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of amortisation of intangible assets
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of depreciation of tangible assets
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets, insofar as equity investments in domestic corporations
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets, insofar as equity investments in foreign corporations
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as domestic loan
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as domestic loan to a corporation in which shares exceeding 25pt of equity are held
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as domestic loan to a corporation in which no shares or not exceeding 25pt of equity are held
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as foreign loan
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as foreign loan to a corporation in which shares exceeding 25pt of equity are held
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets - insofar as foreign loan to a corporation in which no shares or not exceeding 25pt of equity are held
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of long-term financial assets, income from reversal of write-downs of long-term investment fund shares
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of financial assets, other income from reversal of write-downs of financial assets
Other operating income (CoS), income from reversal of write-downs of fixed assets, income from reversal of write-downs of financial assets, miscellaneous other income from reversal of write-downs of financial assets
Income from consolidation of intercompany balances (CoS)
Income from consolidation of intercompany profits (CoS)
Other operating income (CoS), income from reversal on surplus from capital consolidation
Income from disposal/deconsolidation (CoS)
Other operating income (CoS), income from reversal of provisions
Other operating income (CoS), income from disposal of current assets (without products)
Other operating income (CoS), income from disposal of current assets (without products), - insofar as shares in domestic corporations
Other operating income (CoS), income from disposal of current assets (without products), - insofar as shares in foreign corporations
Other operating income (CoS), income from disposal of current assets (without products), income from disposal of short-term investment fund shares
Other operating income (CoS), income from disposal of current assets (without products), other income from disposal of current assets
Other operating income (CoS), income from disposal of current assets (without products), miscellaneous income from disposal of current assets
Other operating income (CoS), income from reversal of write-downs of current assets
Other operating income (CoS), income from reversal of write-downs of current assets, - insofar as shares in domestic corporations
Other operating income (CoS), income from reversal of write-downs of current assets, - insofar as shares in foreign corporations
Other operating income (CoS), income from reversal of write-downs of current assets, - insofar as domestic loan
Other operating income (CoS), income from reversal of write-downs of current assets, - insofar as domestic loan to a corporation in which shares exceeding 25pt of equity are held
Other operating income (CoS), income from reversal of write-downs of current assets, - insofar as domestic loan to a corporation in which no shares or not exceeding 25pt of equity are held
Other operating income (CoS), income from reversal of write-downs of current assets, - insofar as foreign loan
Other operating income (CoS), income from reversal of write-downs of current assets, - insofar as foreign loan to a corporation in which shares exceeding 25pt of equity are held
Other operating income (CoS), income from reversal of write-downs of current assets, - insofar as foreign loan to a corporation in which no shares or not exceeding 25pt of equity are held
Other operating income (CoS), income from reversal of write-downs of current assets, income from reversal of write-downs of short-term investment fund shares
Other operating income (CoS), income from reversal of write-downs of current assets, other income from reversal of write-downs of current assets
Other operating income (CoS), income from reversal of write-downs of current assets, miscellaneous income from reversal of write-downs of current assets
Other operating income (CoS), income from reduction in/reversal of specific and global valuation allowances
Other operating income (CoS), income from reduction in/reversal of specific and global valuation allowances, reversal of specific valuation allowance
Other operating income (CoS), income from reduction in/reversal of specific and global valuation allowances, reversal of global valuation allowance
Other operating income (CoS), income from reduction in/reversal of specific and global valuation allowances, miscellaneous other specific or general value allowances
Other operating income (CoS), income from capitalisation of assets acquired free of charge
Other operating income (CoS), income from remission of liabilities
Other operating income (CoS), income from recoveries on receivables written off in prior periods
Other operating income (CoS), income from taxes charged to consolidated tax group subsidiaries
Other operating income (CoS), grants, premiums and allowances
Other operating income (CoS), grants, premiums and allowances, tax exempt grants, premiums and allowances
Other operating income (CoS), grants, premiums and allowances, other grants, premiums and allowances
Other operating income (CoS), insurance recoveries and compensation payments
Other operating income (CoS), foreign exchange/currency gains
Other operating income (CoS), income from own consumption and benefits in kind
Other operating income (CoS), income from own consumption and benefits in kind, private use of vehicles
Other operating income (CoS), income from own consumption and benefits in kind, withdrawal of merchandise
Other operating income (CoS), income from own consumption and benefits in kind, withdrawals in kind
Other operating income (CoS), income from own consumption and benefits in kind, non-cash benefits of a company car
Other operating income (CoS), income from own consumption and benefits in kind, other non-cash benefits
Other operating income (CoS), income under EGHGB art. 67(1) and (2)
Other operating income (CoS), gains from mergers and other reorganisations
Other operating income (CoS), other miscellaneous operating income
Other operating income (CoS), miscellaneous other
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS)
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), of which affiliated companies
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), of which currency translation losses
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), research and development expenses
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), other ordinary operating expenses
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), transfers to special tax-allowable reserves
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), transfers to provisions for internal expenses
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), amortisation and write-downs of goodwill
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), liability remuneration to managing partners within the meaning of EStG s.15
Other operating expenses not classified as cost of sales, under EGHGB art. 67(1) and (2)
Other operating expenses not classified as cost of sales, loss from mergers and other reorganisations
Other operating expenses not classified as cost of sales, restructuring and reorganisation expenses
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), miscellaneous other operating expenses
Memo Item: increase or decrease in stock of finished goods and work in progress (corresponding TC)
Memo Item: increase or decrease in stock of finished goods and work in progress (corresponding TC), increase of stock of finished goods
Memo Item: increase or decrease in stock of finished goods and work in progress (corresponding TC), increase of stock of work in progress
Memo Item: increase or decrease in stock of finished goods and work in progress (corresponding TC), increase of stock of orders in progress and construction contracts in progress
Memo Item: increase or decrease in stock of finished goods and work in progress (corresponding TC), decrease of stock of finished goods
Memo Item: increase or decrease in stock of finished goods and work in progress (corresponding TC), decrease of stock of work in progress
Memo Item: increase or decrease in stock of finished goods and work in progress (corresponding TC), decrease of stock of orders in progress and construction contracts in progress
Memo item: other own work capitalised (corresponding TC)
Memo item: other own work capitalised (corresponding TC), major repairs carried out internally
Memo item: other own work capitalised (corresponding TC), self generated tangible fixed assets
Memo item: other own work capitalised (corresponding TC), self generated intangible fixed assets
Memo item: cost of materials (corresponding TC)
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, of which from affiliated companies
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise; cost of raw materials, consumables and supplies
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of raw materials, consumables and supplies, general rate VAT
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of raw materials, consumables and supplies, reduced rate VAT
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of raw materials, consumables and supplies, intra-Community purchase
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of raw materials, consumables and supplies, other raw materials, consumables and supplies, without VAT classification
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of raw materials, consumables and supplies, without deductible input VAT
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of raw materials, consumables and supplies, change in inventories
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise; cost of raw materials, consumables and supplies, miscellaneous other
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of purchased merchandise
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, purchased merchandise general rate VAT
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, purchased merchandise reduced rate VAT
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of purchased merchandise, intra-Community purchase
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of purchased merchandise, merchandise without VAT input tax
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of purchased merchandise, other merchandise without VAT classification
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of purchased merchandise, change in inventories
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, cost of miscellaneous other purchased merchandise
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, transaction costs
Memo item: cost of materials (corresponding TC), cost of raw materials, consumables and supplies, and of purchased merchandise, miscellaneous other
Memo item: cost of materials (corresponding TC), cost of purchased services
Memo item: cost of materials (corresponding TC), cost of purchased services, of which from affiliated companies
Memo item: cost of materials (corresponding TC), cost of purchased services within the meaning of UStG sec.13b with deductible input VAT
Memo item: cost of materials (corresponding TC), cost of purchased services within the meaning of UStG sec.13b without deductible input VAT
Memo item: cost of materials (corresponding TC), cost of purchased services, other services with deductible input VAT
Memo item: cost of materials (corresponding TC), cost of purchased services, other services without deductible input VAT
Memo item: cost of materials (corresponding TC), cost of purchased services, other services without VAT classification
Memo item: cost of materials (corresponding TC), cost of purchased services, miscellaneous other
Memo item: cost of materials (corresponding TC), miscellaneous other
Memo item: cost of materials, of which sales allowances deducted in cost of materials (corresponding TC)
Memo item: personnel expenses (corresponding TC)
Memo item: personnel expenses (corresponding TC) of which personnel expenses - affiliated companies
Memo item: personnel expenses (corresponding TC), of which remuneration of shareholder managers, total
Memo item: personnel expenses (corresponding TC), wages and salaries
Memo item: personnel expenses (corresponding TC), wages for German Minijobs
Memo item: personnel expenses (corresponding TC), wages and salaries, remuneration of shareholder-managers
Memo item: personnel expenses (corresponding TC), wages and salaries, remuneration of managing partners within the meaning of EStG sec.15
Memo item: personnel expenses (corresponding TC), wages and salaries, remuneration in kind
Memo item: personnel expenses (corresponding TC), wages and salaries, voluntary benefits
Memo item: personnel expenses (corresponding TC), wages and salaries, other salaries and wages
Memo item: personnel expenses (corresponding TC), wages and salaries, other miscellaneous salaries and wages
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs, social security costs
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs, social security costs, for managing partners within the meaning of EStG sec.15
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs, social security costs, for other employees
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs, social security costs, miscellaneous other
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs, post-employment benefit costs
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs, cost of post-employment benefits, for shareholder-managers
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs, cost of post-employment benefits, for managing partners within the meaning of EStG sec.15
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs, cost of post-employment benefits, for other employees
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs, cost of post-employment benefits, miscellaneous other
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs, post-employment benefit costs, of which transfers to pension provisions (excluding interest cost)
Memo item: personnel expenses (corresponding TC), social security, post-employment and other employee benefit costs, employee benefit expenses
Memo item: personnel expenses (corresponding TC), social security, miscellaneous other post-employment and other employee benefit costs
Memo item: personnel expenses (corresponding TC), miscellaneous other
Memo item: depreciation, amortisation and write-downs (corresponding TC)
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets, of which affiliated companies
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets, of which extraordinary write-downs
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets, goodwill
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets; amortisation and write-downs of other intangible fixed assets
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets; of tangible fixed assets
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets; tangible assets, immediate write-offs of low value assets
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, of tangible fixed assets; tangible assets, reversal of low value pooled item
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, tangible fixed assets; of tangible assets, depreciation of buildings
Memo item: depreciation, amortisation and write-downs (corresponding TC) of intangible fixed assets and depreciation and write-downs of tangible fixed assets, tangible assets, other depreciation of tangible assets
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets; of tangible fixed assets, miscellaneous other depreciation and write-downs of tangible fixed assets
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets; extraordinary write-downs, impairment losses and other deductions
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets; extraordinary write-downs, impairment losses and other deductions, extraordinary write-downs
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets;extraordinary write-downs, impairment losses and other deductions, of other intangible assets
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets; extraordinary write-downs, impairment loss and other deductions, of goodwill
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets;extraordinary write-downs, impairment loss and other deductions, of tangible fixed assets
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets;extraordinary write-downs, impairment loss and other deductions, extraordinary write-downs, miscellaneous other
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets;extraordinary write-downs, impairment losses and other deductions, impairment losses
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets;extraordinary write-downs, impairment losses and other deductions, Depreciation under EStG sec. 7g(2)
Memo item: depreciation, amortisation and write-downs (corresponding TC) of intangible fixed assets and depreciation and write-downs of tangible fixed assets, extraordinary write-downs and impairment losses and other deductions, deduction under EStG sec. 6b
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets;extraordinary write-downs, impairment loss and other deductions, miscellaneous other
Memo item: depreciation, amortisation and write-downs (corresponding TC), amortisation and write-downs of intangible fixed assets, depreciation and write-downs of tangible fixed assets, miscellaneous other
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets to the extent that they exceed the write-downs that are usual for the corporation
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets to the extent that they exceed the write-downs that are usual for the corporation, write-downs of inventories
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets to the extent that they exceed the write-downs that are usual for the corporation, write-downs of receivables and other assets
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets, insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from corporations in which equity investments are held
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets, insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from corporations in which equity investments are held, write-downs of receivables - insofar as receivables from a domestic corporation in which shares exceeding 25pt of equity are held
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets, insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from corporations in which equity investments are held, write-downs of receivables - insofar as receivables from a domestic corporation in which shares not exceeding 25pt of equity are held
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets, insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from corporations in which equity investments are held, write-downs of receivables - insofar as receivables from a foreign corporation in which shares exceeding 25pt of equity are held
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets, insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from corporations in which equity investments are held, write-downs of receivables - insofar as receivables from a foreign corporation in which shares not exceeding 25pt of equity are held
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets, insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from shareholders or related partners
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets, insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from shareholders or related parties, write-downs of receivables from domestic shareholders or domestic related parties
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets, insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, write-downs of receivables from shareholders or related parties, write-downs of receivables from foreign shareholders or foreign related parties
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets, insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, other write-downs of receivables and other assets
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets, insofar as they exceed the usual write-downs of the corporation, write-downs of receivables and other assets, miscellaneous other
Memo item: depreciation, amortisation and write-downs (corresponding TC), write-downs of current assets, insofar as they exceed the usual write-downs of the corporation, miscellaneous other
Memo item: depreciation, amortisation and write-downs (corresponding TC), miscellaneous other
Memo item: other operating expenses (corresponding TC)
Memo item: other operating expenses (corresponding TC), of which currency translation losses
Memo item: other operating expenses (corresponding TC), of which concerning affiliated companies
Memo item: rent and lease expenses for immoveables (corresponding TC)
Memo item: rent and lease expenses for immoveables ( corresponding TC) paid to managing partners
Memo item: rent and lease expenses for immoveables (corresponding TC) paid to shareholders
Memo item: rent and lease expenses for immovables (corresponding TC), other rent and lease expenses for immovables
Memo item: other operating expenses (corresponding TC), rent and lease expenses for immovables, miscellaneous other
Memo item: expenses for third-party repairs and maintenance of land and buildings (corresponding TC)
Memo item: energy expenses (corresponding TC)
Memo item: rent and lease expense for chattel (corresponding TC)
Memo item: rent and lease expense for chattel (corresponding TC), to managing partners
Memo item: rent and lease expense for chattel (corresponding TC), to shareholders
Memo item: rent and lease expenses for movable assets (corresponding TC), other rent and lease expenses for chattel
Memo item: rent and lease expenses for movable assets (corresponding TC), miscellaneous other
Memo item: operating / capital lease expenses (corresponding TC)
Memo item: operating / capital lease expenses (corresponding TC), operating / capital lease expense for chattel
Memo item: operating / capital lease expenses (corresponding TC), operating / capital lease expense for chattel, interest cost of operating / capital lease
Memo item: operating / capital lease expenses (corresponding TC), operating / capital lease expense for chattel, other operating / capital lease costs
Memo item: operating / capital lease expense (corresponding TC), operating / capital lease expense for immovable assets
Memo item: operating / capital lease expense (corresponding TC), operating / capital lease expense for immovable assets, interest cost of operating / capital lease
Memo item: operating / capital lease expense (corresponding TC), operating / capital lease expense for immovable assets, other operating / capital lease costs
Memo item: operating / capital lease expense (corresponding TC), other operating / capital lease expense
Memo item: operating / capital lease expense (corresponding TC), misellaneous other
Memo item: communications expenses (corresponding TC)
Memo item: legal and consulting expenses (corresponding TC)
Memo item: training costs (corresponding TC)
Memo item: insurance premiums, fees and contributions (corresponding TC)
Memo item: other personnel expenses (corresponding TC)
Memo item: vehicle fleet expenses (corresponding TC)
Memo item: freight and packaging (corresponding TC)
Memo item: commissions (corresponding TC)
Memo item: royalty expense (corresponding TC)
Memo item: royalty expense (corresponding TC), payments to non-resident recipients
Memo item: royalty expense (corresponding TC), payments to resident recipients
Memo item: royalty expense (corresponding TC), miscellaneous other payments
Memo item: advertising expenses (corresponding TC)
Memo item: administration expenses (corresponding TC)
Memo item: advertising and public relations expenses (corresponding TC)
Memo item: operating costs with limited deduction from taxable income (corresponding TC)
Memo Item: other operating costs with limited deduction from taxable income (corresponding TC), expenses for gifts
Memo Item: other operating costs with limited deduction from taxable income (corresponding TC), expenses for gifts, Tax deductible gifts
Memo Item: other operating costs with limited deduction from taxable income (corresponding TC), expenses for gifts, non-decuctible gifts
Memo Item: other operating costs with limited deduction from taxable income (corresponding TC), expenses for gifts, miscellaneous other gifts
Memo item: operating costs with limited deduction from taxable income (corresponding TC), entertainment costs (gross)
Memo item: operating costs with limited deduction from taxable income (corresponding TC), deductible entertainment costs
Memo item: operating costs with limited deduction from taxable income (corresponding TC), non-deductible entertainment costs
Memo item: operating costs with limited deduction from taxable income (corresponding TC), miscellaneous other entertainment costs
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other operating costs with limited deduction from taxable income
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, costs of supervisory board and board of directors
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, costs for supervisory board and board of directors, costs of domestic members of supervisory board and board of directors
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, costs for supervisory board and board of directors, costs of domestic members of supervisory board and board of directors, deductible costs
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, costs for supervisory board and board of directors, costs of domestic members of supervisory board and board of directors, non-deductible costs
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, costs for supervisory board and board of directors, costs of domestic members of supervisory board and board of directors, miscellaneous other costs
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, costs for supervisory board and board of directors, costs of foreign members of supervisory board and board of directors
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, costs for supervisory board and board of directors, costs of foreign members of supervisory board and board of directors, deductible costs
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, costs for supervisory board and board of directors, costs of foreign members of supervisory board and board of directors, non-deductible costs
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, costs for supervisory board and board of directors, costs of foreign members of supervisory board and board of directors, miscellaneous other costs
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, donations
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, donations, tax priviledged donations
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, donations, of which to foreign EU/EWR recipents
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, donations, non-deductible donations to political parties
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, donations, other non-deductible donations
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, donations, miscellaneous other
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, other costs with limited deduction from taxable income
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, other costs with limited deduction from taxable income, deductible
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, other costs with limited deduction from taxable income, non-deductible
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, other costs with limited deduction from taxable income, miscellaneous other
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, miscellaneous other
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, miscellaneous other, deductible
Memo item: operating costs with limited deduction from taxable income (corresponding TC), other costs with limited deduction from taxable income, miscellaneous other, non-deductible
Memo item: business travel costs of entrepreneur (corresponding TC)
Memo item: employee business travel costs (corresponding TC)
Memo item: costs of third-party repairs and maintenance (without real estate) (corresponding TC)
Memo item: regular bad debt allowances (corresponding TC)
Memo item: transfers to special tax-allowable reserves (corresponding TC)
Memo item: transfers to special tax-allowable reserves (corresponding TC) within the meaning of EStG s 6b(10)
Memo item: transfers to special tax-allowable reserves (corresponding TC) within the meaning of EStG s 6b(3)
Memo item: transfers to special tax-allowable reserves (corresponding TC), replacement reserve within the meaing of EStR directive 6.6.
Memo item: transfers to special tax-allowable reserves (corresponding TC) within the meaning of EStG s 4g
Memo item: transfers to special tax-allowable reserves (corresponding TC) within the meaning of EStG sec. 5 (7)
Memo item: transfers to special tax-allowable reserves (corresponding TC), transfers to other special tax-allowable reserves
Memo item: transfers to special tax-allowable reserves (corresponding TC), miscellaneous other
Memo item: value adjustments current year (corresponding TC)
Memo item: value adjustments current year (corresponding TC), specific value adjustments current year
Memo item: value adjustments current year (corresponding TC), general value adjustements current year
Memo item: value adjustments current year (corresponding TC), not allocable to specific nor general value adjustments
Memo item: loss from disposal of fixed assets (corresponding TC)
Memo item: losses from disposal of fixed assets (corresponding TC) , revenue from sale of fixed assets
Memo item: loss from disposal of fixed assets (corresponding TC), revenue from sale of fixed assets, revenue from sale of intangible assets
Memo item: loss from disposal of fixed assets (corresponding TC), revenue from sale of fixed assets, revenue from sale of tangible assets
Memo item: loss from disposal of fixed assets (corresponding TC), revenue from sale of fixed assets, tangible assets, revenue from sale of land
Memo item: loss from disposal of fixed assets (corresponding TC), revenue from sale of fixed assets, revenue from sale of tangible assets, revenue from sales of other tangible assets
Memo item: loss from disposal of fixed assets (corresponding TC), revenue from sale of fixed assets, revenue from sale of financial assets
Memo item: loss from disposal of fixed assets (corresponding TC), revenue from sale of fixed assets, long-term financial assets, revenue from sale of shares in domestic corporations
Memo item: loss from disposal of fixed assets (corresponding TC), revenue from sale of fixed assets, long-term financial assets, revenue from sales of shares in foreign corporations
Memo item: losses from disposal of fixed assets (corresponding TC), revenue from sale of fixed assets, long-term financial assets, revenue from sale of long-term investment fund shares
Memo item: loss from disposal of fixed assets (corresponding TC), revenue from sale of fixed assets, long-term financial assets, revenue from sale of other financial assets
Memo item: loss from disposal of fixed assets (corresponding TC), revenue from sale of fixed assets, long-term financial assets, miscellaneous other
Memo item: loss from disposal of fixed assets (corresponding TC), asset disposal of fixed assets
Memo item: loss from disposal of fixed assets (corresponding TC), asset disposal of fixed assets, asset disposal of intangible assets
Memo item: loss from disposal of fixed assets (corresponding TC), asset disposal of fixed assets, asset disposal of tangible assets
Memo item: loss from disposal of fixed assets (corresponding TC), asset disposal of fixed assets, asset disposal of tangible assets, asset disposal of land
Memo item: loss from disposal of fixed assets (corresponding TC), asset disposal of fixed assets, asset disposal of tangible fixed assets, asset disposal of other tangible assets
Memo item: loss from disposal of fixed assets (corresponding TC), asset disposal of fixed assets, asset disposal of financial assets
Memo item: loss from disposal of fixed assets (corresponding TC), asset disposal of fixed assets, asset disposal of financial assets, asset disposal of shares in domestic corporations
Memo item: loss from disposal of fixed assets (corresponding TC), asset disposal of fixed assets, asset disposal of financial assets, asset disposal of shares in foreign corporations
Memo item: losses from disposal of fixed assets (corresponding TC), asset disposal of fixed assets, disposed financial assets, asset disposal of investment fund shares
Memo item: loss from disposal of fixed assets (corresponding TC), asset disposal of fixed assets, disposed financial assets, asset disposal of other financial assets
Memo item: loss from disposal of fixed assets (corresponding TC), asset disposal of fixed assets, miscellaneous other
Memo item: loss from disposal of fixed assets (corresponding TC), miscellaneous other
Memo item: loss from disposal of current assets (corresponding TC)
Memo item: loss from disposal of current assets (corresponding TC), loss from disposal of current assets insofar as equity investments in domestic corporations
Memo item: loss from disposal of current assets (corresponding TC), loss from disposal of current assets insofar as equity investments in foreign corporations
Memo item: loss from disposal of current assets (corresponding TC), losses from disposal of investment fund shares classified as current assets
Memo item: losses from disposal of current assets (corresponding TC), other current assets
Memo item: losses from disposal of current assets (corresponding TC), miscellaneous other
Memo item: other operating expenses (corresponding TC), losses from reversal of adjustment item and reserves for investment fund shares
Memo item: other operating expenses (corresponding TC), other taxes, recognised in other operating expenses
Memo item: other operating expenses (corresponding TC), other taxes, recognised in other operating expenses, non-deductible input VAT
Memo item: other taxes, recognised in other operating expenses (corresponding TC), other taxes
Expense from consolidation of intercompany balances (TC, memo item)
Expense from consolidation of intercompany profits (losses) (TC, memo item)
Expense from disposal/deconsolidation (TC, memo item)
Memo item: transfers to provisions for internal expenses (corresponding TC)
Memo item: foreign exchange/currency loss (corresponding TC)
Memo item: liability remuneration to managing partners within the meaning of EStG s.15 (corresponding TC)
Memo item: other ordinary operating expenses (corresponding TC)
Memo item: miscellaneous other (corresponding TC)
Memo item: other miscellaneous operating expenses (corresponding TC)
Memo item: refunds by cooperatives (corresponding TC)
Financial result
Net investment income
Income from long-term equity investments
Income from long-term equity investments in corporations
Income from long-term equity investments in corporations, income from long-term equity investment in domestic corporation
Income from long-term equity investments in corporations, income from long-term equity investment in domestic corporation, income - insofar as equity investment is not less than 15pt
Income from long-term equity investments in corporations, income from long-term equity investment in domestic corporation, income - insofar as equity investment is less than 15pt but not less than 10pt
Income from long-term equity investments in corporations, income from long-term equity investment in domestic corporation, income - insofar as equity investment is less than 10pt
Income from long-term equity investments in corporations, income from long-term equity investment in domestic corporation, income - insofar not allocable to equity investment amount
Income from long-term equity investments in corporations, income from long-term equity investment in foreign corporation
Income from long-term equity investments in corporations, income from long-term equity investment in foreign corporation, income - insofar as equity investment is not less than 15pt
Income from long-term equity investments in corporations, income from long-term equity investment in foreign corporation, income - insofar as equity investment is less than 15pt but not less than 10pt
Income from long-term equity investments in corporations, income from long-term equity investment in foreign corporation, income - insofar as equity investment is less than 10pt
Income from long-term equity investments in corporations, income from long-term equity investment in foreign corporation, income - insofar not allocable to equity investment amount
Income from long-term equity investments in corporations, miscellaneous income from investments in corporations
Income from long-term equity investments in partnerships
Income from long-term equity investments, income from silent partnerships
Income from other miscellaneous long-term equity investments not allocable to a legal form
Income from long-term equity investments, of which from affiliated companies
Income from long-term equity investments, of which from non-affiliated companies
Income from long-term equity investments, of which from non-affiliated companies, of which income from long-term investments in associates
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent)
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent), of which income from taxes credited to parent by consolidated tax group subsidiaries
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent), income from profits received under profit pooling agreements
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent), income from profits received under partial profit transfer agreements
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent), income from profits received from a profit transfer (fiscal unity)
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent), income from profits received from a profit transfer (fiscal unity), profit transfer
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent), income from profits received from a profit transfer (fiscal unity), minority interest paid to outside shareholder
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent), income from taxes credited to parent by consolidated tax group subsidiaries
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent), income from recognition of an asset-side adjustment item or reversal of a liability-side adjustment item for consolidated tax group
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent), income from an add-on capitalisation to the book value of an investment in the subsidiary of a consolidated tax group (Organgesellschaft) due to preconsolidation remittance shortfall (vororganschaftliche Minderabführung)
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent), losses from reversal of an asset-side adjustment item or recognition of a liability-side adjustment item for consolidated tax group
Profits received under profit pooling, profit and loss transfer, or partial profit transfer agreements (parent), income from preconsolidation remittance surplus (vororganschafliche Mehrabführung)
Profit from commercial partnerships
Profit from (non-commercial) asset managing partnerships
Income from taxes credited by consolidated tax group subsidiaries
Income from associated companies
Results from associated companies
Income from other securities and long-term loans
Income from other securities and long-term loans, income from equity investments in corporations
Income from other securities and long-term loans, income from equity investment in corporations, income from equity investment in domestic corporations
Income from other securities and long-term loans, income from equity investment in corporations, income from equity investment in domestic corporations, income - insofar as equity investment is not less than 15pt
Income from other securities and long-term loans, income from equity investment in corporations, income from equity investment in domestic corporations, income - insofar as equity investment is less than 15pt but not less than 10pt
Income from other securities and long-term loans, income from equity investment in corporations, income from equity investment in domestic corporations, income - insofar as equity investment is less than 10pt
Income from other securities and long-term loans, income from equity investment in corporations, income from equity investment in domestic corporations, income - insofar not allocable to equity investment amount
Income from other securities and long-term loans, income from equity investment in corporations, income from long-term equity investment in foreign corporation
Income from other securities and long-term loans, income from equity investment in corporations, income from long-term equity investment in foreign corporation, income - insofar as equity investment is not less than 15pt
Income from other securities and long-term loans, income from equity investment in corporations, income from long-term equity investment in foreign corporation, income - insofar as equity investment is less than 15pt but not less than 10pt
Income from other securities and long-term loans, income from equity investment in corporations, income from long-term equity investment in foreign corporation, income - insofar as equity investment is less than 15pt but not less than 10pt, income - insofar as from within EU
Income from other securities and long-term loans, income from equity investment in corporations, income from long-term equity investment in foreign corporation, income - insofar as equity investment is less than 15pt but not less than 10pt, income - insofar as from third country (non-EU)
Income from other securities and long-term loans, income from equity investment in corporations, income from long-term equity investment in foreign corporation, income - insofar as equity investment is less than 10pt
Income from other securities and long-term loans, income from equity investment in corporations, income from long-term equity investment in foreign corporation, income - insofar not allocable to equity investment amount
Income from other securities and long-term loans, income from equity investment in corporations, miscellaneous income from equity investment in corporations
Income from other securities and long-term loans, income from investments in partnerships
Income from other securities and long-term loans, income from other miscelaneous securities not allocable to a legal form
Income from other securities and long-term loans, income from loans to shareholders or partners [corporations / managing partner (partnerships)]
Income from other securities and long-term loans, of which income from other securities and long-term loans, from non-affiliated companies
Income from other securities and long-term loans, of which income from other securities and long-term loans from affiliated companies
Income from other securities and long-term loans, interest and dividend income
Income from other securities and long-term loans, interest and dividend income, dividend income
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in domestic corporations
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in domestic corporations, dividend income from interests of not less than 15pt
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in domestic corporations, dividend income from intrests of less than 15pt but not less than 10pt
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in domestic corporations, dividend income from interests of less than 10pt
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in domestic corporations, miscellaneous other dividend income
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in non-domestic corporations
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in non-domestic corporations, dividend income from intrests of not less than 15pt
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in non-domestic corporations, dividend income from intrests of less than 15pt but not less than 10pt
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in non-domestic corporations, dividend income from intrests of less than 15pt but not less than 10pt, dividend income insofar as from EU members
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in non-domestic corporations, dividend income from intrests of less than 15pt but not less than 10pt, dividend income insofar as from third countries
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in non-domestic corporations, dividend income from interests of less than 10pt
Income from other securities and long-term loans, interest and dividend income, dividend income, dividend income from interests in non-domestic corporations, dividend income from miscellaneous other interests
Income from other securities and long-term loans, interest and dividend income, dividend income, miscellaneous other dividend income
Income from other securities and long-term loans, interest and dividend income, interest income
Income from other securities and long-term loans, interest and dividend income, interest income from other loans
Income from other securities and long-term loans, interest and dividend income, interest income from other loans, loans to employees
Income from other securities and long-term loans, interest and dividend income, interest income from other loans, miscelleaneous loans
Income from other securities and long-term loans, interest and dividend income, miscellaneous other interest income from other loans
Income from other securities and long-term loans, interest and dividend income, miscellaneous other interest and dividend income
Income from other securities and long-term loans, income from long-term investment fund shares
Income from other securities and long-term loans, compensation payments received (as an outside shareholder)
Income from other securities and long-term loans, non allocable
Net interest income
Other interest and similar income
Other interest and similar income, of which other interest and similar income from non-affiliated companies
Other interest and similar income, of which other interest and similar income from affiliated companies
Other interest and similar income, of which income from discounting
Other interest and similar income, of which income from discounting, of which interest income from premature repayment of corporation tax credit according to KStG sec 38
Other interest and similar income, of which income from discounting, of which interest income from discounting accruals / liabilities
Other interest and similar income, of which income from discounting, of which miscellaneous other interest income
Interest and similar income from excess of plan assets over pension liability
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)]
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from shareholders
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from shareholders, income from receivables from shareholders in corporations
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from shareholders, income from receivables from general partners
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from shareholders, income from receivables from limited partners
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from shareholders, income from receivables from silent typical partners (partner with passive income)
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from shareholders, income from receivables from silent atypical partners (partner with trade income)
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)],income or interest income from receivables from shareholders, income from receivables from shareholder, non-allocable to legal form of shareholder
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)],income or interest income from receivables from affiliated companies
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from affiliated companies, income from receivables from partnerships
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from affiliated companies, income from receivables from corporations
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from affiliated companies, income from receivables from sole proprietorships
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)],income or interest income from receivables from affiliated companies, income from receivables from affiliated companies non-allocable to legal form
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from long-term company investees and investors
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from long-term company investees and investors, income from receivables from partnerships
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from long-term company investees and investors, income from receivables from corporations
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables from long-term company investees and investors, income from receivables non-allocable to legal form
Other interest and similar income, income from receivables from companies and shareholders [corporations / managing partners (partnerships)], income or interest income from receivables, miscellaneous other
Other interest and similar income, interest on bank balance and receivables from third parties
Other interest and similar income, interest on bank balance and receivables from third parties, interest on bank balance
Other interest and similar income, interest on bank balance and receivables from third parties, interest on receivables from and loans to employees
Other interest and similar income, interest on bank balance and receivables from third parties, interest on balances with other third parties
Other interest and similar income, interest on bank balance and receivables from third parties, interest in accordance to AO sec.233a
Other interest and similar income, interest on bank balance and receivables from third parties, miscellaneous other interest
Other interest and similar income, discounts received
Other interest and similar income, interest and dividend income from securities classified as current assets
Other interest and similar income, interest and dividend income from securities classified as current assets, income from dividends
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in domestic corporations
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in domestic corporations, dividend income insofar as equity investment is not less than 15pt
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in domestic corporations, dividend income insofar as equity investment is less than 15pt but not less than 10pt
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in domestic corporations, dividend income insofar as equity investment is less than 10pt
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in domestic corporations, miscellaneous dividend income
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in foreign corporations
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in foreign corporations, dividend income,insofar as equity investment is not less than 15pt
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in foreign corporations, dividend income insofar as equity investment is less than 15pt but not less than 10pt
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in foreign corporations, dividend income insofar as equity investment is less than 15pt but not less than 10pt, of which from within EU
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in foreign corporations, dividend income insofar as equity investment is less than 10pt
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in foreign corporations, dividend income insofar as equity investment is less than 10pt, tax exempt under DTA
Other interest and similar income, interest and dividend income from securities classified as current assets, dividend income, dividend income from equity investments in foreign corporations, dividend income insofar as equity investment is less than 10pt, other dividend income from foreign equity investments less than 10pt
Other interest and similar income, interest and dividend income from securities classified as current assets, interest
Other interest and similar income, interest and dividend income from securities classified as current assets, miscellaneous other
Other interest and similar income, income from investment fund shares classified as current assets
Other interest and similar income, other interest and similar income
Other interest and similar income, miscellaneous other
Write-downs of long-term financial assets and securities classified as current assets
Write-downs of long-term financial assets and securities as current assets, of which affiliated companies
Write-downs of long-term financial assets and securities as current assets, of which extraordinary write-downs on financial investments
Write-downs of long-term financial assets and securities classified as current assets, specific valuation allowances on long term loans
Write-downs of long-term financial assets and securities classified as current assets, global valuation allowances on long-term loans
Write-downs of long-term financial assets and securities classified as current assets, regular and unusual write-downs of securities classified as current assets
Write-downs of long-term financial assets and securities classified as current assets, regular and unusual write-downs of securities classified as current assets, insofar as equity investments in domestic corporations
Write-downs of long-term financial assets and securities classified as current assets, regular and unusual write-downs of securities classified as current assets, insofar as equity investments in foreign corporations
Write-downs of long-term financial assets and securities classified as current assets, regular and unusual write-downs of securities classified as current assets, insofar as from investment fund shares classified as current assets
Write-downs of long-term financial assets and securities classified as current assets, regular and unusual write-downs of securities classified as current assets, insofar as not allocable
Write-downs of long-term financial assets and securities classified as current assets, loss from participation in partnerships
Cost of loss absorption associated companies
Expenses for loss absorption (parent), of which expenses for tax credits granted to consolidated tax group subsidiaries
Interest and similar expenses
Interest and similar expenses, of which for non-cash interest (capitalised interest)
Interest and similar expenses, of which due to non-affiliated companies
Interest and similar expenses, of which due to affiliated companies
Interest and similar expenses, of which other interest and similar expenses from discounting
Interest and similar expenses, other interest and similar expenses from discounting, of which discounting of accruals / liabilities
Other interest and similar expenses, of which other interest and similar expenses from discounting, of which from discounting of corporation tax credit according to KStG sec 38
Other interest and similar expenses, of which other interest and similar expenses from discounting, of which miscellaneous other expenses
Interest and similar expenses, interest and similar expenses from excess of plan assets over pension liability
Interest and similar expenses, interest
Interest and similar expenses, interest, interest in accordance to AO sec.233a
Interest and similar expenses, interest, interest in accordance to AO sec.233a, deductible interest
Interest and similar expenses, interest, interest in accordance to AO sec.233a, non-deductible interest
Interest and similar expenses, interest, interest in accordance to AO ss 234 to 237
Interest and similar expenses, interest, interest in accordance to AO ss. 234 to 237, deductible interest
Interest and similar expenses, interest, interest in accordance to AO ss. 234 to 237, non-deductible interest
Interest and similar expenses, interest, other tax related payments
Interest and similar expenses, interest, other tax related payments, deductible other related payments
Interest and similar expenses, interest, other tax related payments, non-deductible other related payments
Interest and similar expenses, interest, investment financing in accordance to EStG sec. 4(4a) (not for corporations)
Interest and similar expenses, interest, interest paid to managing partners
Interest and similar expenses, interest, interest of shareholder loans
Interest and similar expenses, interest, interest of shareholder loans, interest paid to shareholders with more than 25pt participation or affiliated persons to such shareholder
Interest and similar expenses, interest, interest of shareholder loans, other interest of shareholder loans
Interest and similar expenses, interest, miscellaneous other interest of shareholder loans
Interest and similar expenses, interest, other interest expenses
Interest and similar expenses, interest, miscellaneous interest not allocable
Interest and similar expenses, interest cost included in additions to pension provisions
Interest and similar expenses, interest, annuities
Interest and similar expenses, discount expenses
Interest and similar expenses, of which expenses for the transfer of profit participation capital of equity nature
Interest and similar expenses, of which expenses for the transfer of profit participation capital of debt nature
Interest and similar expenses, amortisation of premium or discount
Interest and similar expenses, loan commissions and administrative cost contributions
Interest and similar expenses, other interest and similar expenses
Interest and similar expenses, miscellaneous other
Write-downs of miscellaneous other securities classified as current assets
Expenses for loss absorption (parent)
Expenses for loss absorption (parent), losses absorbed on the basis of a profit pooling agreement
Expenses for loss absorption (parent), losses absorbed on the basis of a profit and loss pooling agreement (fiscal unity)
Expenses for loss absorption (parent), losses absorbed on the basis of a profit and loss pooling agreement (fiscal unity), loss absorbed
Expenses for loss absorption (parent), losses absorbed on the basis of a profit and loss pooling agreement (fiscal unity), minority interest paid to outside shareholder
Expenses for loss absorption (parent), losses absorbed on the basis of a profit and loss pooling agreement (fiscal unity), expenses for tax credits granted to consolidated tax group subsidiaries
Expenses for loss absorption (parent), losses absorbed under a partial profit transfer agreement
Expenses for loss absorption (parent), losses absorbed under a partial profit transfer agreement, losses absorbed under silent partnership
Expenses for loss absorption (parent), losses absorbed under a partial profit transfer agreement, losses absorbed under any other partial profit transfer agreement
Expenses for loss absorption (parent), losses absorbed under a partial profit transfer agreement, miscellaneous other
Expenses for loss absorption (parent), income from recognition of an liability-side adjustment item for consolidated tax group or reversal of a asset-side adjustment item for consolidated tax group
Expenses for loss absorption (parent), income from preconsolidation remittance surplus (vororganschafliche Mehrabführung)
Loss from commercial partnership
Loss from (non-commercial) asset managing partnerships
Expenses for the replentishment of profit participation capital
Expenses for tax credits granted to consolidated tax group subsidiaries
Expenses for loss absorption (parent), income from an add-on capitalisation to the book value of an investment in the subsidiary of a consolidated tax group (Organgesellschaft) due to preconsolidation remittance shortfall (vororganschaftliche Minderabführung)
Expenses for loss absorption (parent), losses from reversal of an asset-side adjustment item for consolidated tax group or recognition of a liability-side adjustment item for consolidated tax group
Other operating income (TC), of which income under art. 67 (1) and (2) EGHGB
Other operating income (TC), gains from mergers and other reorganisations
Memo item: other operating expenses, extraordinary expenses from application of EGHGB art. 67(1) and (2) (corresponding TC)
Memo item: other operating expenses, loss from mergers and other reorganisations (corresponding TC)
Memo item: other operating expenses, restructuring and reorganisation costs (corresponding TC)
Taxes on income - prior year
Taxes on income
Taxes on income, of which affiliated companies/consolidated tax group allocations
Taxes on income, corporation tax
Taxes on income, solidarity surcharge
Taxes on income, solidarity surcharge, soldarity surcharge to investment income tax, creditable
Taxes on income, solidarity surcharge, soldarity surcharge to investment income tax, non-creditable
Taxes on income, solidarity surcharge, other soldarity surcharge
Taxes on income, solidarity surcharge, miscellaneous other
Taxes on income, trade tax
Taxes on income, investment income tax
Taxes on income, investment income tax, creditable
Taxes on income, investment income tax, non-creditable
Taxes on income, investment income tax, miscellaneous other
Taxes on income, payment of tax arrears for prior years
Taxes on income, payment of tax arrears for prior years, corporation tax
Taxes on income, payment of tax arrears for prior years, solidarity surcharge
Taxes on income, payment of tax arrears for prior years, trade tax
Taxes on income, payment of tax arrears for prior years, miscellaneous other
Taxes on income, tax refunds for prior years
Taxes on income, tax refunds for prior years, corporation tax
Taxes on income, tax refunds for prior years, solidarity surcharge
Taxes on income, tax refunds for prior years, trade tax
Taxes on income, tax refunds for prior years, miscellaneous other
Taxes on income, income from reversal of tax provisions
Taxes on income, income from reversal of tax provisions, corporation tax
Taxes on income, income from reversal of tax provisions, solidarity surcharge
Taxes on income, income from reversal of tax provisions, trade tax
Taxes on income, income from reversal of tax provisions, miscellaneous other
Taxes on income, creditable foreign income taxes
Taxes on income, non-creditable foreign income taxes
Taxes on income, other taxes on income
Taxes on income, recognised deferred taxes
Taxes on income, recognised deferred taxes, of which deferred taxes - affiliated companies
Taxes on income, recognised deferred taxes, income from change in deferred taxes
Taxes on income, recognised deferred taxes, loss from change in deferred taxes
Other taxes
Other taxes, of which other taxes - affiliated companies/consolidated tax group allocations
Other taxes, excise duties and monopoly levies and other taxes directly related to sales, included in sales
Other taxes, personal taxes
Other taxes, personal taxes, domestic personal taxes
Other taxes, personal taxes, foreign personal taxes
Other taxes, personal taxes, miscellaneous other
Other taxes, payment of tax arrears for prior years (other taxes)
Other taxes, tax refunds for prior years (other taxes)
Other taxes, income from reversal of tax provisions (other taxes)
Other taxes, miscellaneous other taxes
Expenses for the cession of profit participation capital
Profit and loss transfer (subsidiary)
Profit and loss transfer (subsidiary), of which income from decrease of profit participation capital
Profit and loss transfer (subsidiary), income from loss absorption
Profit and loss transfer (subsidiary), income from loss absorption, loss transfer under profit pooling
Profit and loss transfer (subsidiary), income from loss absorption, loss transfer under a profit and loss transfer agreement (fiscal unity)
Profit and loss transfer (subsidiary), income from loss absorption, loss transfer under partial profit transfer agreements
Profit and loss transfer (subsidiary), income from loss absorption, loss transfer under silent typical partnership (partner with passive income)
Profit and loss transfer (subsidiary), income from loss absorption, loss transfer under silent atypical partnership (partner with trade income)
Profit and loss transfer (subsidiary), income from loss absorption, income from tax credits granted by consolidated tax group parent
Profit and loss transfer (subsidiary), income from loss absorption, of which income from tax credits granted by consolidated tax group parent
Profit and loss transfer (subsidiary), profit transferred under profit pooling, profit and loss transfer, or partial profit transfer agreements
Profit and loss transfer (subsidiary), profit transferred under profit pooling, profit and loss transfer, or partial profit transfer agreements, profit transferred under profit pooling
Profit and loss transfer (subsidiary), profit transferred under profit pooling, profit and loss transfer, or partial profit transfer agreements, profit transferred under a silent typical partnership (partner with passive income)
Profit and loss transfer (subsidiary), profit transferred under profit pooling, profit and loss transfer, or partial profit transfer agreements, profit transferred under a silent atypical partnership (partner with trade income)
Profit and loss transfer (subsidiary), profit transferred under profit pooling, profit and loss transfer, or partial profit transfer agreements, profit transferred under partial profit transfer agreements
Profit and loss transfer (subsidiary), profit transferred under profit pooling, profit and loss transfer, or partial profit transfer agreements, profit transferred under a profit and loss transfer agreement (fiscal unity)
Profit and loss transfer (subsidiary), profit transferred under profit pooling, profit and loss transfer, or partial profit transfer agreements, remuneration for profit participation capital
Profit and loss transfer (subsidiary), profit transferred under profit pooling, profit and loss transfer, or partial profit transfer agreements, expenes for tax credits transfered to consolidated tax group parent
Profit and loss transfer (subsidiary), profit transferred under profit pooling, profit and loss transfer, or partial profit transfer agreements, of which expenes for tax credits transfered to consolidated tax group parent
Miscellaneous other profit and loss transfer (subsidiary)
Compensation payments to minority interests (subsidiary)
Profit and loss transfer (subsidiary)
Pooled item for profit changes from reconciliation statement
Result of foreign branch(es), if from the accounts of foreign permanent establishment(s) not otherwise allocable
of which profit attributable to minority interests
of which losses attributable to minority interests
Income statement MicroBilG
Net income / net loss for the year
Sales
Other operating income
Increase in finished goods inventories and work in progress (TC)
Cost of materials
Personnel expenses
Depreciation, amortisation and write-downs
Depreciation, amortisation and write-downs, of which extraordinary write-downs
Other operating expenses
Decrease in finished goods inventories and work in progress (TC)
Taxes
Pooled item for profit changes from reconciliation statement
Result of foreign branch(es), if from the accounts for the foreign branch(es) not otherwise allocable
Transition profits/losses
Inventories, opening balance
Receivables from trade
Other receivables
Liabilities from trade
Other additions
Other deductions
Taxable profit/loss
Net income/net loss for the financial year
Deductions (Less)
Less: income not subject to income tax
Less: income not subject to income tax, investment grants
Less: income not subject to income tax, any other non-taxable
Less: income not subject to income tax, miscellaneous other
Less: tax-exempt income under double taxation treaty
Less: tax-exempt income under s. 3 no. 4 (partial income scheme)
Deductions, income tax free restructuring profits under EStG sec. 3a
Less: tax-exempt part of takeover profit under UmwStG s.4(7) sent 2 in conjunction with EStG s.3 no. 40 and s. 3c.
Deductions, deductions under EStG sec. 4f
Deductions, deductions under EStG sec. 4e(3)
Deductions, deductions under EStG sec. 4d(3)
Less: tax-exempt income under KStG s. 8b
Less: tax-exempt income under KStG s. 8b, remuneration or profit within the meaning of KStG s. 8b(1) and (2)
Less: tax-exempt income under KStG s. 8b, takeover profit under UmwStG s. 4(7) sent 1 in conjunction with KStG sec. 8b
Less: tax-exempt income under KStG s. 8b, tax-exempt gains under KStG s. 8b (3) sent. 8
Less: tax-exempt income under KStG s. 8b; plus: 5pt in accordance with KStG s. 8b(3) and (5)
Less: tax-exempt income under KStG s. 8b; plus: non-deductible payments under KStG s. 8b(10)
Deductions, untaxed income under InvStG
Less: miscellaneous tax-exempt income
Less: investment allowance EStG s. 7g
Less: investment allowance EStG s. 7g, total of investment allowance recognised in current year
Less: investment allowance EStG s. 7g, reversed investment allowance in following year according to EStG s. 7g (3)
Less: investment allowance EStG s. 7g, reversed investment allowance in second following year according to EStG s. 7g (3)
Less: investment allowance EStG s. 7g, reversed investment allowance in third following year according to EStG s. 7g (3)
Less: investment allowance EStG s. 7g, reversed investment allowance in fourth following year according to EStG s. 7g (3)
Less: other deductions
Less: earnings stripping in accordance with EStG s. 4h
Additions
Additions, pro rata non-deductible deductions in accordance with EStG s. 3c
Additions, pro rata non-deductible deductions in accordance with EStG s. 3c, non-deductible operating costs relating to tax exempt income under double taxation treaties in accordance with EStG s. 3c(1)
Additions, pro rata non-deductible deductions in accordance with EStG s. 3c, miscellaneous non-deductible operating costs under EStG s. 3c(1)
Additions, pro rata non-deductible deductions in accordance with EStG s. 3c, non-deductible amounts in accordance with EStG s. 3c(2) (partial income scheme)
Additions, pro rata non-deductible deductions in accordance with EStG s. 3c, non-deductible amounts in accordance with EStG s. 3c(3)
Additions: pro rata non-deductible deductions in accordance with EStG sec. 3c ; non-deductible business expenses in accordance with EStG sec. 3c (4) in conjunction with taxfree restructuring profits
Additions, pro rata non-deductible deductions in accordance with EStG s. 3c, other miscellaneous non-deductible deductions in accordance with EStG s. 3c
Additions, pro rata non-deductible deductions under InvStG
Additions: plus excluded reductions in profits under KStG s. 8b (3) sent. 3 et seq
Additions: add-back in accordance with EStG s. 4(4a)
Additions: non-deductible business expenses in accordance with EStG s. 4(5) and (7)
Additions: trade tax in accordance with EStG s. 4(5b)
Additions: Other personal taxes
Additions: additions under EStG s. 4f
Additions: additions under EStG s. 4e
Additions: additions under EStG s. 4c
Additions: additions under EStG s. 4d
Additions: interest barrier in accordance with EStG s. 4h
Additions: special business expenses of a partner (concerning this partner's discretionary assets in a partnership) in events with non-domestic relationship under EStG 4i
Additions, expenses for cession of rights under EStG s. 4j
Additions, non-deductible business expenses under EStG s. 4k
Additions: profit mark-up in accordance with EStG s. 6b(7)
Additions: profit mark-up in accordance with EStG s. 6b(10)
Additions: recognition of investment allowance under EStG s. 7g (2)
Additions: recognition of investment allowance under EStG s. 7g (2), recognition from previous year
Additions: recognition of investment allowance under EStG s. 7g (2), recognition from year before last
Additions: recognition of investment allowance under EStG s. 7g (2), recognition from second year before last
Additions: recognition of investment allowance under EStG s. 7g (2), recognition from third year before last
Additions: other add-backs in accordance AStG s. 1
Additions: plus excluded part of takeover loss under UmwStG s. 4(6)
Additions: plus income within the meaning of UmwStG s.7
Additions: other miscellaneous add-backs (e.g. AO s. 160)
Expense adjustments under EStG s. 4f
Tax adjustments for equity investments in partnerships
Tax adjustments for equity investments in partnerships, adjustments in accordance with EStG s. 3(40), EStG s. 3c(2) and KStG s. 8b taking into consideration KStG s. 8b(3) and (5)
Tax adjustments for equity investments in partnerships, corrections under InvStG
Tax adjustments for equity investments in partnerships, miscellaneous adjustments
Consolidated tax group adjustments
Consolidated tax group adjustments, less: profit of subidiary(ies) recognised with parent under profit transfer agreements
Consolidated tax group adjustments, plus: imminent loss of tax group subsidiary to be compensated by parent
Consolidated tax group adjustments, plus: expenses from the reversal of an asset-side tax adjustment item or recognition of a liability-side tax adjustment item
Consolidated tax group adjustments, less: income from recognition of an asset-side tax adjustment item or reversal of a liability-side adjustment item
Consolidated tax group adjustments, less: income from an add-on capitalisation to the book value of an investment in the subsidiary of a consolidated tax group (Organgesellschaft) due to preconsolidation remittance shortfall (vororganschaftliche Minderabführung)
Consolidated tax group adjustments, plus: income from preconsolidation remittance surplus (vororganschafliche Mehrabführung)
Consolidated tax group adjustments, miscellaneous other
Allocations or deductions after change in method of calculating profit (due to transition profits/losses)
Allocations or deductions after change in method of calculating profit (due to transition profits/losses), full amount in year of transition
Allocations or deductions after change in method of calculating profit (due to transition profits/losses), allocations after change in method of calculating profit (distributed over two years)
Allocations or deductions after change in method of calculating profit (due to transition profits/losses), allocations after change in method of calculating profit (spread over three years)
Taxable profit/loss, gross method
Taxable profit/loss, net method
Add-backs
Plus: tax-exempt income (partial income system)
Plus: tax-exempt part of takeover profit under UmwStG s.4(7) sent 2 in conjunction with EStG s.3 no. 40 and s. 3c.
Plus: tax-exempt income under KStG s. 8b
Plus: tax-exempt income under KStG s. 8b, income within the meaning of KStG s. 8b (1) and gains within the meaning of KStG s. 8b (2)
Plus: tax-exempt income under KStG s. 8b, takeover profit under UmwStG s. 4(7) sent 1 in conjunction with KStG sec. 8b
Plus: tax-exempt income under KStG s. 8b, plus tax-exempt gains under KStG s. 8b (3) sent. 8
Plus: tax-exempt income under KStG s. 8b, less: 5pt in accordance with KStG s. 8b(3) and (5)
Plus: tax-exempt income under KStG s. 8b, less: non-deductible payments under KStG s. 8b(10)
Plus: untaxed income under InvStG
Deductions
Less: pro rata non-deductible deductions in accordance with EStG s. 3c
Less: excluded reductions in profits under KStG s. 8b (3) sent. 3 et seq
Less: excluded part in takeover loss under UmwStG s. 4 (6)
Less: non-deductible deductions under InvStG
Adjustments in accordance with EStG s. 3(40), EStG s. 3c(2) and KStG s. 8b taking into consideration KStG s. 8b (3) and (5) from other partnerships
Corrections under InvStG from other commercial partnerships
Determination of taxable income for special cases
Determination of taxable income for taxable purpose business (tax exempt entities)
Determination of taxable income for taxable purpose business (tax exempt entities), taxable income
Determination of taxable income
Balance sheet of commercial businesses of (otherwise) tax exempt entities / services of a body governed by public law with commercial character (e.g. utilities)
Income statement of commercial businesses of (otherwise) tax exempt charities / services of a body governed by public law with commercial character (utilities)
Determination of taxable income for merchant vessels in international traffic
Taxable income of merchant vessels in international traffic
Determination of taxable income for merchant vessels in international traffic, determination of taxable income
Determination of taxable income by comparison of business assets
Net profit / net loss (accrual basis accounting)
Business assets at the end of the financial year
Business assets at the end of the previous financial year (after contingent capital adjustments)
Business assets at the end of the previous financial year
Capital adjustments
Withdrawals / distributions in current financial year
Contributions in current financial year
Capital adjustement through transfer of tay-allowable reserves within the meaming of EStG s. 6b
Appropriation of net profit
Net retained profits/net accumulated losses (p&l)
Net retained profits/net accumulated losses (p&l), net income/net loss for the financial year, appropriation of net profit
of which minority interest in net income/net loss
Net retained profits/net accumulated losses (p&l), retained profits brought forward
Net retained profits/net accumulated losses (p&l), accumulated losses brought forward
Net retained profits/net accumulated losses (p&l), withdrawals from capital reserves
Net retained profits/net accumulated losses (p&l), withdrawals from revenue reserves
Net retained profits/net accumulated losses (p&l), withdrawals from revenue reserves, withdrawals from legal reserve
Net retained profits/net accumulated losses (p&l), withdrawals from reserve for shares in a parent or majority investor
Net retained profits/net accumulated losses (p&l), withdrawals from reserves provided for by the articles of association
Net retained profits/net accumulated losses (p&l), withdrawals from other revenue reserves
Net retained profits/net accumulated losses (p&l), withdrawals from profit participation capital
Reversal of negative consolidation difference
Income from capital decrease
Net retained profits/net accumulated losses (p&l), appropriation to capital reserves under the rules governing simplified capital decreases
Net retained profits/net accumulated losses (p&l), appropriation to revenue reserves
Net retained profits/net accumulated losses (p&l), appropriation to revenue reserves, appropriation to legal reserve
Net retained profits/net accumulated losses (p&l), appropriation to revenue reserves, appropriation to reserve for shares in parent or majority investor
Net retained profits/net accumulated losses (p&l), appropriation to revenue reserves, appropriation to reserves provided for by the articles of association
Net retained profits/net accumulated losses (p&l), appropriation to revenue reserves, appropriation to other miscellaneous revenue reserves
Net retained profits/net accumulated losses (p&l), replentishment of profit participation capital
Net retained profits/net accumulated losses (p&l), write down of paid-up shares
Net retained profits/net accumulated losses (p&l), replentishment of paid-up shares
Net retained profits/net accumulated losses (p&l), other appropriation of net profit
Net retained profits/net accumulated losses (p&l), debit postings to shareholder capital accounts
Net retained profits/net accumulated losses (p&l), credit postings to shareholder capital accounts
Net retained profits/net accumulated losses (p&l), credit postings to shareholder liability accounts
Net retained profits/net accumulated losses (p&l), debit postings to shareholder liability accounts
Net retained profits/net accumulated losses (p&l), advance distribution/distribution resolved for the financial year
Net retained profits/net accumulated losses (p&l), retained profits carried forward (not for stock corporations)
Net retained profits/net accumulated losses (p&l), accumulated losses carried forward (not for stock corporations)
Net retained profits/net accumulated losses (p&l), Asset reduction due to spin-off
Distributions in current financial year, based on profit distribution resolutions in line with legal requirements
Amount of income distribution in reporting period (stock corporations)
Retained profits carried forward (stock corporations)
Accumulated losses carried forward (stock corporations)
Supplemental appropriation of net profit after resolution by general meeting
Capital increase in reporting period
Capital increase in reporting period, of which increase in subscribed capital
Capital increase in reporting period, of which increase in capital reserves
Capital decrease in reporting period
Capital contributions in reporting period
Capital withdrawals in reporting period
Result carried forward, foundations or association, club or union
Result carried forward, foundations or association, club or union, result current year
Result carried forward, foundations or association, club or union; result previous years carried forward
Result carried forward, foundations or association, club or union; withdrawals from capital of association, club or union
Result carried forward, foundations or association, club or union; transfers to capital of association, club or union
Result carried forward, foundations or association, club or union; transfers / withdrawals from item 'reallocation'
Result carried forward, foundations or association, club or union; transfers / withdrawals from revenue reserves
Result carried forward, fondation or association, club or union; increase / decrease of statutory bound capital
Statement of changes in capital accounts of commercial partnerships
Statement of changes in equity
Statement of changes in equity GAS 7
Statement of changes in equity GAS 22
Cash flow statement GAS 21
Cash funds at the end of period GAS 21
Cash funds at the beginning of period GAS 21
Net change in cash funds GAS 21
Cash flows from operating activities (direct method) GAS 21
Cash receipts from customers from sale of goods and services GAS 21
Cash paid to suppliers and employees GAS 21
Other cash receipts not attributable to investing or financing activities GAS 21
Other cash payments not attributable to investing or financing activities GAS 21
Cash receipts related to income of exceptional scale or significance (Cash flows from operating activities, direct method) GAS 21
Cash payments related to expenses of exceptional scale or significance (Cash flows from operating activities, direct method) GAS 21
Income taxes paid GAS 21
Cash flows from operating activities (indirect method) GAS 21
Net income/loss for the period (including minority interest in net income/loss) before extraordinary items GAS 21
Depreciation, amortisation and write-downs of fixed assets/reversals of write-downs of fixed assets GAS 21
Increase/decrease in provisions GAS 21
Other non-cash income and expenses GAS 21
Increase/decrease in inventories, trade recieveables and other assets not attributable to investing or financing activities GAS 21
Increase/decrease in trade payables and other liabilities not attributable to investing or financing activities GAS 21
Gain/loss on disposal of fixed assets GAS 21
Interest expense/interest income GAS 21
Other investment income GAS 21
Expenses for/income of exceptional scale or significance GAS 21
Income tax expense/income GAS 21
Cash receipts related to income of exceptional scale or significance (Cash flows from operating activities, indirect method) GAS 21
Cash payments related to expenses of exceptional scale or significance (Cash flows from operating activities, indirect method) GAS 21
Income taxes paid (indirect Method) GAS 21
Cash flows from investing activities GAS 21
Proceeds from disposal of intangible fixed assets GAS 21
Payments for aquisition of intangible fixed assets GAS 21
Proceeds from disposal of tangible fixed assets GAS 21
Payments for aquisition of tangible fixed assets GAS 21
Proceeds from disposal of long-term financial assets GAS 21
Payments for aquisition of long-term financial assets GAS 21
Proceeds from disposals of entities included in the basis of consolidation GAS 21
Payments to acquire entities included in the basis of consolidation GAS 21
Cash receipts from the investment of cash funds for short-term cash management GAS 21
Cash payments for the investment of cash funds for short-term cash management GAS 21
Cash receipts related to income of exceptional scale or significance (Cash flows from operating activities, indirect method) GAS 21
Cash payments related to expenses of exceptional scale or significance (Cash flows from investing activities) GAS 21
Interest received GAS 21
Dividends received GAS 21
Cash flows from financing activities GAS 21
Proceeds from capital contributions by shareholders GAS 21
Proceeds from capital contributions by shareholders of the parent entity GAS 21
Proceeds from capital contributions by minority shareholders GAS 21
Payments from reduction of equity GAS 21
Cash payments to shareholders of the parent entity from the redemption of shares GAS 21
Cash payments to minority shareholders from the redemption of shares GAS 21
Proceeds from issue of bonds and (financial) borrowings GAS 21
Payments from redemption of bonds and (financial) borrowings GAS 21
Proceeds from grants/subsidies received GAS 21
Cash receipts related to income of exceptional scale or significance (Cash flows from financing activities) GAS 21
Cash payments related to expenses of exceptional scale or significance (Cash flows from financing activities) GAS 21
Interest paid GAS 21
Dividends paid GAS 21
Dividends paid to shareholders of the parent entity GAS 21
Dividends paid to minority shareholders GAS 21
Change in cash and cash eqivalents due to exchange rates movements and remeasurements GAS 21
Effect on cash funds of changes in the basis of consolidation GAS 21
Notes
Notes under HGB sec. 264 (1a)
Entity
Domicile of entity
Commercial court
Commercial register number
Liquidation or winding up
Tax report
Audit report under HGB s. 321
Register of fixed assets
Statement of changes in fixed assets
Disclosure of business segments
Activity report for each business segment
Name of business segment
Technical information concerning business segments
Placeholder for enumeration value
Business segment
Total of business segments
Consolidation of intercompany and external sales
Parts of items in financial statement not included in the business segments
Target heading, e.g. from the annual financial statements
Description of business activity
Revenue or similar income of business activity
Revenue or similar income of business activity with third parties
Revenue or similar income of business activity with other segments
Segment Business activity profit or loss
Depreciation, amortisation and write-downs according to business acitvity result
Material non-cash items other than depreciation and amortisation according to business acitvity result
Net income from investments in affiliated companies in business activity result
Net income from long-term equity investments in business activity result
Interest income according to business activity result
Interest expenses according to business activity result
Income tax expenses or income according to business acitvity result
Segment assets according to business activity
Capital expenditureof business activity
Segment liabilities according to business activity
Cash flow of business activity
Other material items for business activity
Other material item for business activity, name
Other material item for business activity, value
Reconciliation of business segment (business activity) to items in financial statement, disclosures
Relevant territories as far as business segments are determined by product, disclosures
Relevant territories as far as business segments are determined by product, description
Sales per product or service group of the territory as far as business segments are determined by product
Assets per product or service group of the territory as far as business segments are determined by product
Capital expenditure per product or service group of the territory as far as business segments are determined by product
Disclosure, if sales to a single external cusomer exceed 10pt of aggregate uncontrolled and controlled sales (business activity)
Basic principles of transfer prices between business segments (business activities), disclosure
Key performance indicators for business activities
Description of key performance indicator (business activity)
Extent of key performance indicator (business activities)
Value of key performance indicator (Business activities)
Comments on business segment
Business segment report for territorial regions
Name of territory
Technical information concerning territory
Description of territory
Revenue or similar income of geographical area
Revenue or similar income of geographical area with third parties
Revenue or similar income of geographical area with other segments
Result of territory
Depreciation and amortisation according to result of geographical area
Material non-cash items other than depreciation and amortisation according to result of geographical area
Net income from investments in affiliated companies in result of territory
Net income from long-term equity investments according to result of geographical area
Iinterest income according to result of geographical area
Interest expenses according to result of geographical area
Income tax expenses or income according to result of territory
Segment assets according to geographical area
Capital expenditure of territory
Segment liabilities according to geographical area
Cash flow of territory
Other material items for territory
Other material item for territory, identifier
Other material item for territory, value
Reconciliation of business segment items (territory) to financial statement items, disclosures
Products as far as business segments are not determined by products, disclosure
Products or services of the territory, description
Sales of territory per product or service group
Assets of territory per product of services group
Capital expenditure of territory per product or service group
Disclosure, if sales to a single external cusomer exceed 10pt of aggregate uncontrolled and controlled sales (territories)
Basic principles of transfer prices between business segments (territories), disclosure
Key performance indicators for territory
Key performance indicator (territories), description
Extent of key perfomrance indicator (territories)
Value of key performance indicator (territories)
Comments on geographical area
List of shareholdings
Shareholdings
Entry in list of shareholdings
Business name
Domicile
Country
Percentage interest held
Equity, entry in list of participation
Result
Consolidated (yes/no)
Member of sub-group
Comments
Consolidation method
General disclosures on accounting policies, foreign currency translation and consolidation
Disclosure of accounting policies applied to balance sheet and income statement
Departures from accounting policies, effect on net assets, financial position and results of operations
Exercise of option for internally generated intangible fixed assets
Deferral of research and development
Date of commencing: inclusion of development costs in manufacturing costs of internally generated intangible fixed assets
Description of comparable intangible fixed assets under HGB sec. 248 (2) sent. 2
Applied amortisation method for intangible fixed asset
Inclusion of optional components to manufacturing costs
Inclusion of borrowing costs to manufacturing costs
Reclassifications compared with prior year
Effects of change in accounting policy
Name of balance sheet heading affected by change in accounting policy
Effect on carrying amount of change in accounting policy
Description of effects of change in accounting policy
Description of effects in change in accounting policy on prior-period financial statements
Effect of change in accounting estimates on net assets, financial position and results of operations
Correction of errors affecting the presentation of net assets, financial position and results of operations
Nature of error
Period in which error occurred
Correction amount for the period
Cumulative amount
Explanation of correction
Supplementary classification to reflect multiple business segments
Disclosure of/reasons for any differences between uniform group measurement methods and those applied in the single-entity financial statements of the parent
Indication of special carrying amounts of banks or insurance undertakings included in the consolidated financial statements
Disclosure of and reasons for departures from uniform measurement
Departure from prior year consolidation methods
Disclosure of effect of departure from prior year consolidation methods on net assets, financial position and results of operations
Disclosure of and reasons for any difference between balance sheet date of the group and balance sheet date of the parent
If a company with a differing year-end is included in the consolidated financial statements, disclosure of material transactions between closing date of this company and the balance sheet date of the group
Inclusion of an asset or liability under several headings in the balance sheet
Analysis of combined headings in the balance sheet and income statement
Lack of comparability of prior year figures in the balance sheet and income statement
Prior year figures in balance sheet and income statement have been reclassified
Reference to retention of carrying amounts based on special provisions applicable to banks and insurance undertakings because of special circumstances of these industries
Balance sheet disclosures
Disclosure of loans to, receivables from and liabilities to shareholders
Classification of receivables and other assets
Disclosure of material amounts of other assets arising after the balance sheet date
Disclosure of certain balance sheet items for medium-sized corporations
Inclusion of difference (discount) in prepaid expenses
Distribution restriction on excess of plan assets over pension liability
Recognition of deferred tax assets
Disclosure of difference between quoted or market price and measurement at weighted average value
Disclosure of material amounts of liabilities arising after the balance sheet date
Separate disclosure of profit/loss brought forward if balance sheet reflects partial appropriation of net profit
Profit/loss brought forward and included in net retained profits/net accumulated losses
Other provisions, not immaterial, not recognised separately
Total amount of liabilities with a remaining term of more than five years
Total amount of liabilities, secured by liens or similar rights
Unrecognised transactions
Analysis of liabilities
Amount of pension liabilities not recognised as provisions
Amount of pension provisions not reversed
Amount
Unrecognised pension provisions
Amount
Disclosure of subscribed capital in DM/EUR
Disclosure of appropriation to other revenue reserves
Appropriation to or withdrawal from capital reserves
Analysis of revenue reserves
Disclosure of appropriations to reserves due to reversals of write-downs and tax reserves
Disclosure of amount of, additions to and disposal of own shares held by third parties for issuer's account
Disclosure of amount and acquisition of own shares
Disclosure of number and par value (if applicable) of shares of each class, if not presented in the balance sheet
Disclosures on authorised capital
Disclosures on number of convertible bonds and comparable securities
Disclosure of the utilisation of amounts obtained from capital decreases and release of revenue reserves
Reasons for and attachment of a separate statement adjusting undervalued carrying amounts
Unpaid liable capital contributions
Disclosure of application of simplification rule under EGHGB s. 48(5) sent. 1 and 2
Disclosure of reasons for and presentation of changes in carrying amounts identified by the special auditors in the procedure set out by AktG ss. 258 ff. if the carrying amount has changed in the meantime due to external factors, or if the court of appeal under AktG s. 260 has established that items are undervalued.
Differences on which deferred taxes are based
Tax loss carryforwards on which deferred taxes are based
Tax rates with which the measurement has been made
Amount and expiry date of deductible timing differences for which no deferred tax assets has been recognised, unused tax loss carryforwards and unused tax credits
Presentation either of relationship between tax expense/income expected from application of tax rate applicable in Germany and effective tax income/expense, or of relationship between expected and effective tax rate
Derivative financial instruments not measured at fair value
Nature and volume of financial instrument
Fair value of financial instrument
Measurement method applied to financial instrument
Balance sheet heading under which carrying amount of financial instrument is recognised
Company cars and demonstration models
Company cars and demonstration models, company car
Company cars and demonstration models, demonstration models
Carrying amount of financial instrument in balance sheet heading
Reasons why fair value cannot be determined
Disclosures on financial instruments classified as long-term financial assets (s. 266(2) A.III.) whose carrying amount is higher than their fair value because a write-down under s. 253(2) sent. 3 was not recognised.
Name of heading in long-term financial assets
Designation of financial instrument or group of assets
Carrying amount of financial instrument or group of assets
Fair value of financial instrument or group of assets
Disclosure of reasons why write-down was not recognised, including evidence indicating that impairment is not expected to be temporary.
Disclosures on financial instruments (banks)
Disclosures on transactions with related parties
Aggregate amount of research and development costs including amount attributable to internally generated intangible fixed assets
Aggregate amount of research and development costs including amount attributable to internally generated intangible fixed assets, of which research costs
Aggregate amount of research and development costs including amount attributable to internally generated intangible fixed assets, of which development costs
Aggregate amount of research and development costs including amount attributable to internally generated intangible fixed assets, of which amount attributable to internally generated intangible fixed assets
Hedge accounting disclosures
Disclosures on measurement of pension provisions
Disclosures on excess plan assets
Disclosures on domestic investment funds
Disclosures on reasons for risks of claims under contingent liabilities
Total amount of restricted distribution items (§ 268 Abs.8 HGB)
Distribution restriction for internally generated intangible fixed assets
Restriction on distribution due to revenue reserve for deferred tax assets
restriction on distribution for the difference of assets measured at fair value
Disclosures on deferred taxes
deffered taxes, value year end
deffered taxes, changes on value during the year
Material events, taking place after the end of the financial year and not recognised in the profit and loss statement nor the balance sheet, disclosing their nature and their financial effects
Income statement disclosures
Write-downs of fixed and current assets to anticipate future fluctuations in their value
Write-downs of intangible and tangible fixed assets
Write-downs of financial assets
Disclosure of details to income and expense of exceptional scale or significance
Profit and loss statement item (kind) of income and expense of exceptional scale or significance
Amount of income and expense of exceptional scale or significance
Explanation of income and expense of exceptional scale or significance
Disclosures of income and expense of exceptional scale or significance in total
Disclosure of details to single material prior-period income and expense
Profit and loss statement item (kind) of material prior-period income and expense
Amount of material prior-period income and expense
Explanation of material prior-period income and expense
Disclosure of material prior-period income and expense as a whole
Disclosure of details to single prior-period income and expense of exceptional scale or significance
Profit and loss statement item (kind) of prior-period income and expense of exceptional scale or significance
Amount of prior-period income and expense of exceptional scale or significance
Explanation of prior-period income and expense of exceptional scale or significance
Disclosures in total of income or expenses of extraordinary size or if material
Disclosure about the period of Amortisation and write-downs on goodwill
Write-downs to avoid change in carrying amount in the near future
Disclosure of extent to which taxes on income affect result from ordinary activities and extraordinary result
Disclosure of cost of materials in the financial year if the cost of sales format is used
Disclosure of personnel expenses in the financial year if the cost of sales format is used
Analysis of sales by areas of activity and geographically defined markets
Reconciliation of net income/net loss for the financial year to net retained profits/net accumulated losses
Information on appropriation of net profit
Management's proposal on the appropriation of net profit
Proposal on the appropriation of net profit
Classification of profit and loss attributable to minority interests if amount is presented net in consolidated income statement
Supplemental cash flow disclosures
Definition of cash funds
Effects of changes in definition of cash funds on opening and ending balances and cash flows for the previous period
Composition of cash funds, including if appropriate a numerical reconciliation to the corresponding balance sheet headings, if cash funds do not correspond to the balance sheet heading "Cheques, cash-in-hand, central bank balances and bank balances";
Material non-cash investing and financing activities and transactions
Material non-cash investing and financing activities and transactions
Disclosures on purchase and sale of companies and other business units, in particular: aa) total amount of all purchase and selling prices; bb) the total amount of purchase and selling price components classified as cash or cash equivalents; cc) total amount of cash and cash equivalents purchased or sold with the companies or other business units; and dd) amount of other assets and debts purchased or sold with the companies or other business units, classified under main items
Disclosure on the components of cash funds attributable to proportionately consolidated companies, and on restricted cash funds.
Supplemental disclosures
Additional disclosures if financial statements do not present a true and fair view of the net worth, financial position and results of operations
Disclosure that the statement required under AKtG s. 161 has been issued and where it has been made publicly available
Disclosure of the subsidiaries exempted from the provisions of subparts 1, 3 and 4 of part 2 of the Third Book of the German Commercial Code
Disclosure of expense recognised in the financial year for the fees of the auditors or group auditors for: a) audit services, b) other assurance services, c) tax advisory services, d) other services.
Disclosure of subsidiary applying HGB sec 264(3)
Disclosure of subsidiary applying HGB sec 264(3), entity name
Disclosure of subsidiary applying HGB sec 264(3), domicile
Disclosure of the commercial partnerships exempted from the provisions of subparts 1, 3 and 4 of part 2 of the Third Book of the German Commercial Code
Disclosure of commercial partnership applying HGB sec 264b as subsidiary
Disclosure of commercial partnership applying HGB sec 264b as subsidiary, entity name
Disclosure of commercial partnership applying HGB sec 264b as subsidiary, domicile
Disclosure of the name and domicile of the parent preparing exempting consolidated financial statements and group management report
Reference to the exemption
Explanation of the accounting, measurement and consolidation methods used in the exempting EU/EEA consolidated financial statements that differ from German law
Disclosure and justification of non-inclusion of subsidiary (voluntary exclusion)
Disclosure of comparability of consecutive consolidated financial statements if composition of consolidated group has changed; alternatively: restatement of prior year amounts
Consolidation
Acquisition accounting
Disclosure of method of acquisition accounting (book value or revaluation method)
Disclosure of date of initial consolidation of shares using acquisition accounting
Explanation of goodwill/negative goodwill, including material changes compared with prior year
Disclosure of amounts offset if goodwill and negative goodwill are offset
Disclosures on subsidiaries
Merger accounting using the pooling-of-interests method
Disclosures relating to merger accounting using the pooling-of-interests method
Proportionate consolidation
Disclosures relating to proportionate consolidation
Inclusion in the consolidated financial statements using the equity method
Method used to recognise the difference from equity method accounting
Disclosure of the amount of the difference from equity method accounting
Disclosure of equity accounting method applied
Disclosure of the date on which the difference from accounting at equity was determined
Disclosure on non-adjustment of carrying amounts of equity-accounted companies to uniform group accounting policies
Disclosures on associates
Disclosure if associate is not presented separately or accounted using the equity method due to immateriality
Elimination of intercompany profits
Disclosure and explanation of non-elimination of intercompany profits
Disclosure of material changes in reporting entity structure in the course of the financial year
Disclosures in year of acquisition (revaluation method)
Other disclosures under GAS 4.56 for the year of acquisition and the previous year
Disclosures for each balance sheet date if goodwill is recognised
Disclosures for each balance sheet date if negative consolidation difference is recognised
If a provision for restructurings is recognised at the time of initial consolidation of an acquiree, disclosure of the amount, reasons and contents together with any changes in the financial year
Disclosure of disposal gain or loss and name and description of the disposed entity, date of disposal and amount of interest disposed
Disclosures on foreign currency translation in the group
Other disclosures
Contingencies and other financial commitments
Separate disclosure of contingent liabilities
Other financial obligations
Other financial obligations, of which post-employment benefits
Other financial obligations, of which to affiliated / associated companies
Other financial obligations, of which due within 1 year
Other financial obligations, of which due after more than 5 years
Other financial obligations, of which for rental and leasing obligations
Other financial obligations, of which for rental and leasing obligations, due within 1 year
Other financial obligations, of which for rental and leasing obligations, due after more than 5 years
Disclosure of difference between liable capital contribution and mandatory contribution of a limited partner
Disclosures on profit participation rights, debtor warrants and similar rights
Relationships with affiliated companies and other participations
Contingent liabilities to affiliated companies
Other financial commitments to affiliated companies
Name and domicile of parent company in largest consolidated group
Name and domicile of parent company in smallest consolidated group
Disclosure of the existence of cross-holdings, disclosing details of the companies concerned
Disclosure of notifiable investments in the reporting entity
Disclosure of companies in which the reporting entity holds at least 20%/5%
Disclosure of shareholdings/consolidated group; reference to suppression of disclosures due to adverse effect of disclosure
Reference to separate list of shareholdings
Disclosures on proportionately consolidated companies
Disclosure of amount of shares held in parent
Additional disclosures under GAS 8 on the initial inclusion of an associate in the consolidated financial statements using the equity method
Additional disclosures under GAS 8 in the year of acquisition of interests in a proportionately consolidated joint venture
Disclosures under GAS 11 on related parties (due to a control relationship) and the nature of their relationship with the reporting entity
Governing bodies, loans to governing bodies and expenses for governing bodies
Disclosure of all members of the management body
Disclosure of the members of the supervisory board (including profession and, for listed companies, their membership of supervisory boards and other supervisory bodies)
Remuneration of active members of governing bodies
Name of governing body of the company
Remuneration of individual governing body members and disclosures on shareholdings
Name of governing body member
Value of total remuneration of governing body member
Components of remuneration of governing body member (description)
Composition of remuneration of governing body member, if member of the executive board, fixed salary
Composition of remuneration of governing body member, if member of the executive board, performance-related component
Composition of remuneration of governing body member, if member of the executive board, long-term incentive components
Individualised disclosure of remuneration or other benefits granted to members of the supervisory board for personally rendered services, in particular consulting and arrangement/agency services, value
Individualised disclosure of remuneration or other benefits granted to members of the supervisory board for personally rendered services, in particular consulting and arrangement/agency services, description
Remuneration report
Disclosures on shareholdings, including options and other derivatives, of an individual member of the executive or supervisory board directly or indirectly holding more than 1% of the shares issued by the company, value
Disclosures on shareholdings, including options and other derivatives, of an individual member of the executive or supervisory board directly or indirectly holding more than 1% of the shares issued by the company, description
Value of total remuneration of this group of persons
Components of remuneration (description)
Disclosures on total shareholdings of all members of the executive board and supervisory board if these exceed 1pt of the shares issued by the company, separately for executive board and supervisory board, value
Disclosures on total shareholdings of all members of the executive board and supervisory board if these exceed 1pt of the shares issued by the company, separately for executive board and supervisory board, description
Remuneration of former members of governing bodies (including pensions, etc.)
Name of governing body of the company (former governing body members)
Remuneration of individual former governing body members
Name of former governing body member
Value of total remuneration of former governing body member
Components of remuneration of former governing body member (description)
Value of total remuneration of this group of persons (former governing body members)
Components of total remuneration of this group of persons (former governing body members)
Disclosures on stock option plans or similar share-based remuneration or incentive systems
Disclosures on purchase and sale of shares of the company and its group companies, of options and of other derivatives on these instruments, by members of the executive or supervisory board
Advances and loans granted to members of governing bodies
Disclosure of number of members, their admission to, withdrawal from, capital contributions and liability amounts in cooperative
Disclosure of members of the executive board and the supervisory board of registered cooperatives
Disclosure of receivables from members of the executive board or the supervisory board of registered cooperatives
Disclosure of companies in which the corporation is the general partner
Disclosure of general partners and their subscribed capital
General partners, if companies
Name and domicile of general partners, if companies
Subscribed capital of general partners, if companies
Signature of business management
Place (signature of management)
Date (signature of management)
Name of governing body (signature of management)
Name of governing body, plain text (signature of management)
Person (signature of management)
Title (signature of management)
First name (signature of management)
Family name (signature of management)
Function (signature of management)
Other attributes (signature of management)
Average number of employees
Number of employees at reporting date
Miscellaneous disclosures
Disclosure of auditing association responsible for the cooperative
Number of shares held by members of management and supervisory bodies
Disclosure of transactions by members of management and supervisory bodies
Disclosure of membership in other supervisory bodies
During current year: number of subscribed shares in each class of parent’s authorised capital
Disclosures of existence of profit participation certificates, convertible bonds, warrants, options and comparable securities or rights committing the parent
Management report
Report on economic position
Presentation of business development and analysis
Production
Investments
Financing
Staff and welfare
Environmental protection
Development of the industry or sector and of the economy as a whole
Sales and order trends
Other significant developments in the financial year
Description of the position of the company
Net assets
Financial position
Results of operations
Risk report
Economic risks to continued existence as a going concern
Legal risks to continued existence as a going concern
Other risks not jeopardising continued existence as going concern, but with a material effect on net assets, financial position and results of operations
Internal controlling and risk management system
Report on expected developments
Future market trends
Material changes in production, sales, personnel and research and development
Market position of the company's areas of activity
Report on research and development activities
Research and development facilities
Number of employees in these facilities
Objectives of research and development
Amount of research and development costs
Report on branches of the company
Domestic branches
Foreign branches
Concluding statement on dependent company report
Concluding statement on dependent company report
Statement on corporate governance
Statement in accordance to AktG s. 161
Indication of website for compensation report, compensation system and compensation resolution
Disclosures to statement on corporate governance
Modus operandi of board, supervisory board and committees
Disclosures to reaching the intended share of women
Disclosures to composition of the supervisory board
Description of the diversity concept
Takeover Disclosures
Structure of issued capital
Restrictions to voting rights or transfer of shares
Shares on capital over 10 % voting rights
Shares with special controlling rights
Nature of control in voting rights, if employees hold shares, but do not execute their voting rights directly
Nomination and dismissal board members, changes on statutes
Authority of board on issue and redemption of shares
Significant provisions, subject to a change of control due to a takeover offer
Compensation agreement in case of takeover offer
Non-financial statement
Description of business model
Minimum requirements of non-financial report
Environmental matters
Environmental matters, approach and due diligence procedure
Environmental matters, results of approach and due diligence procedure
Environmental matters, significant risk of own business operation
Environmental matters, significant risk from business relationship
Environmental matters, most significant financial performance indicators
Environmental matters, amounts recognised in financial statement
Employee matters
Employee matters, approach and due diligence procedure
Employee matters, results of approach and due diligence procedure
Employee matters, significant risk of own business operation
Employee matters, significant risk from business relationship
Employee matters, most significant financial performance indicators
Employee matters, amounts recognised in financial statement
Social matters
Social matters, approach and due diligence procedure
Social matters, results of approach and due diligence procedure
Social matters, significant risk of own business operation
Social matters, significant risk from business relationship
Social matters, most significant financial performance indicators
Social matters, amounts recognised in financial statement
Respect of human rights
Respect of human rights, approach and due diligence procedure
Respect of human rights, results of approach and due diligence procedure
Respect of human rights, significant risk of own business operation
Respect of human rights, significant risk from business relationship
Respect of human rights, most significant financial performance indicators
Respect of human rights, amounts recognised in financial statement
Fight against corruption and bribery
Fight against corruption and bribery, approach and due diligence procedure
Fight against corruption and bribery, results of approach and due diligence procedure
Fight against corruption and bribery, significant risk of own business operation
Fight against corruption and bribery, significant risk from business relationship
Fight against corruption and bribery, most significant financial performance indicators
Fight against corruption and bribery, amounts recognised in financial statement
Other report elements
Supervisory board report
Invitation to/agenda for general meeting
Resolutions
Disclosures required by HGB ss. 264(2) sentence 3 and 289(1) sentence 5
Statement to corporate governance
Indication of website for compensation report, compensation system and compensation resolution
Non-financial report
Equalisation and equality of payment report
Other components of supervisory board report
Receivables and other assets, of which due after more than 1 year
Receivables and other assets, call obligations of general and limited partners, call obligations of general partners
Receivables and other assets, receivables from central settlement and del credere services
Subscribed capital / capital account / capital shares; paid-up shares in cooperatives, of which minimum capital prescribed by the articles of association
Receivables and other assets, receivables from central settlement and del credere services, of which due within 1 year
Receivables and other assets, receivables from central settlement and del credere services, of which due after more than 1 year
Receivables and other assets, call obligations of general and limited partners, call obligations of limited partners
Receivables and other assets, call obligations of general and limited partners, miscellaneous other
Corporate governance report
Declaration of compliance with Corporate Governance Code
Liabilities from central settlement and del credere services
Liabilities from central settlement and del credere services, of which secured by liens or similar rights
Liabilities from central settlement and del credere services, of which due within 1 year
Liabilities from central settlement and del credere services,of which due after more than 1 year
Other liabilities, of which refunds by cooperatives
Inventories gross before deduction of prepayments
Liabilities, of which due within 1 year
Liabilities, of which due after more than 1 year
Equity, net retained profits/net accumulated losses (balance sheet), of which retained profits/accumulated losses brought forward
Contingent liabilities from guarantees, bill and cheque guarantees
Contingent liabilities from assets held in trust
Contingent liabilities for capital contributions of a limited partner
Disclosures of the difference from discounting on pension accruals (restriction on distribution)
Disclosures of the difference from discounting on pension accruals (restriction on distribution)
Trade receivables, of which from shareholder
Trade receivables, of which from general partner
Trade receivables, of which from prepayments
Trade receivables, of which from payments on account
Trade receivables, other receivables
Trade receivables, miscellaneous other
Trade payables, of which to shareholders
Contingent liabilities from the issuance and transfer of bills, of which to affiliated companies
Contingent liabilities from the issuance and transfer of bills, of which concerning post-employment benefits
Contingent liabilities from guarantees, bill and cheque guarantees, of which contingent liabilities to affiliated companies
Contingent liabilities from guarantees, bill and cheque guarantees, of which concerning post-employment benefits
Contingent liabilities from warranties to affiliated/associated companies, of which contingent liabilities to affiliated companies
Contingent liabilities from warranties, of which concerning post-employment benefits
Contingent liabilities from granting of security for third party-liabilities, of which to affiliated/associated companies
Contingent liabilities from granting of security for third party-liabilities, of which concerning post-employment benefits
Equity, deficit not covered (reported in equity) (memo item)
Equity, of which paid-up shares of cooperative partners
Equity, of which statutory reserve
Equity, deficit not covered by equity (reported in equity)
Report on principles of remuneration system
Risk management objectives and methods
Price, credit and liquidity risks, and risks from variability in cash flows
Receivables and other assets, other assets, of which from shareholders
Other liabilities, of which other liabilities to shareholders
Other liabilities, of which to silent partners
Other liabilities, of which to silent partners, of which to silent typical partners with passive income
Other liabilities, of which to silent partners, of which to silent atypical partners with trade income
Other liabilities, of which to silent partners, of which miscellaneous other
Revenue reserves, special reserve
Equity, net retained profits/net accumulated losses (balance sheet), of which interest on paid-up shares in cooperatives
Equity, net retained profits/net accumulated losses (balance sheet), final in prior report
Equity, net retained profits/net accumulated losses (balance sheet), capital adjustments
Equity, net retained profits/net accumulated losses (balance sheet), reallocation
Equity, net retained profits/net accumulated losses (balance sheet), changes during the present year
Equity, net retained profits/net accumulated losses (balance sheet), of which appropriated to reserves
Equity, net retained profits/net accumulated losses (balance sheet), of which withdrawn from reserves
Prepaid expenses, cost of finance
Taxable Modification
Reconciliation of carrying amounts in financial statements to tax accounts
Reconciliation of balance sheet items to tax accounts items
Reconciliation, description
Placeholder for enumeration value
Reclassification
Value alterations
Reclassifications and/or value alterations
Asset account
Name of asset account
Value alteration in current year
Value alteration in prior years
Liability account
Name of liability account
Value alteration in current year
Value alteration in prior years
P&L item with changes, recognised in the income statement
Name of p&l item
Value alteration in current year
Position of appropriation of net profit recognised in the income statement
Position of appropriation of net profit
Value alteration in current year
Depiction of values concerning items in taxonomy changed by tax authority
Changes made by tax authority
Changes made by tax authority, asset account
Changes made by tax authority, asset account, name of asset account
Changes made by tax authority, asset account, value alteration in current year
Changes made by tax authority, asset account, value alteration in prior years
Changes made by tax authority, asset account, identifier
Changes made by tax authority, asset account, box number in VAT return
Changes made by tax authority, liability account
Changes made by tax authority, liability account, name of liability account
Changes made by tax authority, liability account, value alteration in current year
Changes made by tax authority, liability account, value alteration in prior years
Changes made by tax authority, liability account, identifier
Changes made by tax authority, liability account, box number in VAT return
Changes made by tax authority, profit and loss account
Changes made by tax authority, profit and loss account, name of profit and loss account account
Changes made by tax authority, profit and loss account, value alteration in current year
Changes made by tax authority, profit and loss account, identifier
Changes made by tax authority, profit and loss account, box number in VAT return
Changes made by tax authority, account in appropriation of net profit
Changes made by tax authority, account in appropriation of net profit account, name of account in appropriation of net profit
Changes made by tax authority, account in appropriation of net profit, value alteration in current year
Changes made by tax authority, account in appropriation of net profit, identifier
Changes made by tax authority, account in appropriation of net profit, box number in VAT return
Changes made by tax authority, account in determination of taxable income
Changes made by tax authority, account in determination of taxable income, name of account in determination of taxable income account
Changes made by tax authority, account in determination of taxable income, value alteration in current year
Changes made by tax authority, account in determination of taxable income, identifier
Changes made by tax authority, account in determination of taxable income, box number in VAT return
Changes made by tax authority, account in determination of taxable income of transparent determinations (partnerships)
Changes made by tax authority, account in determination of taxable income of transparent determinations (partnerships), name of account in determination of taxable income of transparent determinations (partnerships) account
Changes made by tax authority, account in determination of taxable income of transparent determinations (partnerships), value alteration in current year
Changes made by tax authority, account in determination of taxable income of transparent determinations (partnerships), identifier
Changes made by tax authority, account in determination of taxable income of transparent determinations (partnerships), box number in VAT return
Account balances to an item
Name of the item
Account number
Account description
Account balance
Additional information for credit assesssment
Concerning fixed assets
Fixed assets, of which fixed assets from financial leasing
Concerning investments
Investments, of which investments in associated companies rated "at equity"
Investments, of which investments in joint ventures rated "at equity"
Concerning bank balances
Bank balances, of which with maturity of more than 1 year
Bank balances, of which bank balances on frozen / security deposit accounts
Concerning liabilities to banks
Liabilities to banks, of which with maturity within 1 year and principal instalments of middle / long term liabilities
Liabilities to banks, of which subordinated
Concerning liabilities to affiliated companies
Liabilities to affiliated companies, of which due within 1 year and interest bearing
Liabilities to affiliated companies, of which due after more than 1 year and interest bearing
Concerning liabilities to long-term investees and investors
Liabilities to long-term investees and investors, of which due within 1 year and interest bearing
Liabilities to long-term investees and investors, of which due after more than 1 year and interest bearing
Concering other liabilities
Other liabilities, of which due within 1 year and interest bearing
Other liabilities, of which due after more than 1 year and interest bearing
Other liabilities, of which due after more than 5 years and interest bearing
Concerning sales (TC)
Sales (TC), gross carrying amount, of which from sale of demonstration models and leased cars
Sales (TC), gross carrying amount, of which from lease of leased cars
Sales (TC), gross carrying amount, of which foreign sales in other currencies (non EUR)
Concerning other operating expenses (TC)
Other operating expenses (TC) , of which expenses for insurance (without vehicles)
Concerning interest and similar expenses
Interest and similar expenses, of which for subordinated liabilities
Other disclosures
Designated for distribution
Capitalised research and devolpment costs
Own shares, of which premium
Own shares, of which subscribed capital
Balance sheet
Further notes to balance sheet under MicroBilG
Other notes to balance sheet under MicroBilG
Notes below balance sheet
Notes under HGB sec. 264 (1a)
Entity
Domicile of entity
Commercial court
Commercial register number
Liquidation or winding up
The group’s interest in the net income/net loss for the financial year of entities accounted for by the equity method according to business acitvity result
Material items of other income and expense according to business acitvity result
Recognition and measurement principles
Transfer pricing method used for all transactions between reportable segments
Nature of any differences between the measurement principles applied to the profit or loss of a segment and the net income/net loss for the financial year or appropriate subtotal in the income statement
Nature of any differences between the measurement principles applied to the assets of a reportable segment and the assets of the company
Nature of any differences between the measurement principles applied to the liabilities
Nature of any changes compared with the preceding financial year in the measurement principles used to determine segment profit or loss, and the effect, if any, of those changes on segment profit or loss
Nature and effect of any asymmetrical allocations to reportable segments
Memo item: costs for disposal of shares in corporations
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), write-downs of tangible fixed assets and current assets for other reasons
Selling expenses (CoS), of which distribution related write-downs of tangible fixed assets and current assets
Cost of sales (CoS), of which production related write-downs of tangible fixed assets and current assets
General and administrative expenses (CoS), of which administration related write-downs of tangible fixed assets and current assets
General and administrative expenses (CoS), administration related write-downs of tangible fixed assets and current assets
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), of which write-downs of tangible fixed assets and current assets for other reasons
Other operating expenses (TC), costs for disposal of shares in corporations
Other operating expenses (TC), costs for disposal of shares in corporations, costs for disposal of shares in domestic corporations
Other operating expenses (TC), costs for disposal of shares in corporations, costs for disposal of shares in foreign corporations
Other operating expenses (TC), costs for disposal of shares in corporations, miscellaneous other costs for disposal
Segment equity according to business activity
Segment equity according to business activity assignable to carrying amount of investments accounted for by the equity method
Segment assets according to business activity assignable to the carrying amount of additions to fixed assets in the reporting period
Operating business segment becomes reportable for the first time (business activity), disclosures
Material items of other income and expense according to result of geographical area
The group’s interest in the net income/net loss for the financial year of entities accounted
Segment equity according to geographical area
Segment assets according to geographical area assignable to the carrying amount of investments accounted for by the equity method
Segment assets according to geographical area assignable to the carrying amount of additions to fixed assets in the reporting period
Operating business segment becomes reportable for the first time (geographical area), disclosures
Other special reserves, negative goodwill under HGB sec. 246(1) sent. 4
Memo item: costs for disposal of shares in corporations, costs for disposal of shares in domestic corporations
Memo item: costs for disposal of shares in corporations, costs for disposal of shares in foreign corporations
Memo item: costs for disposal of shares in corporations, miscellaneous other costs for disposal
Applied useful life of intangible fixed asset
Percentage interest held, direct
Percentage interest held, indirect
Percentage voting rights held
Other operating expenses not classified as cost of sales, selling and administrative expenses (CoS), miscellaneous other
Statement of changes in equity GAS 7
Statement of changes in equity [table]
Classes of equity [dimension]
Changes in carrying amounts in statement of changes in equity [dimension]
Beginning balance
of which adjustment compared with prior-period ending balance
Reasons for adjustment
Proceeds from issuance of shares
Acquisition/redemption of treasury shares
Dividends paid
Distributions/withdrawals for taxes of partners/shareholders
Reclassifications
Description of reclassifications
Other changes
Changes due to currency translation
Remeasurement gains and losses recognised outside profit or loss
Reasons for remeasurement
sonstige Veränderung
Reasons for other changes
Comprehensive income
Consolidated net income/net loss for the financial year
Other comprehensive income
Ending balance
Supplemental disclosures to accumulated retained earnings
Amount available for distribution to shareholders at reporting date
Amount with legal distribution restrictions
Amount with statutory distribution restrictions
Amount with distribution restrictions due to articles of association
Subscribed capital of parent
Ordinary shares
Vorzugsaktien
Uncalled unpaid contributions
Capital reserves
Accumulated retained earnings attributable to group shareholders
Treasury shares
Accumulated other comprehensive income
Currency translation adjustments
Other items recognised directly in equity
Equity of parent
Minority interests
Accumulated other comprehensive income attributable to minority interests
Currency translation adjustments
Other items recognised directly in equity
Minority interest in equity
Group equity
Statement of changes in equity, GAS 22 (corporation)
Statement of changes in equity, GAS 22 (corporation) [Table]
Classes of equity, GAS 22 (corporation) [dimension]
Corporation, Group equity, Equity attributable to parent entity
Corporation, equity
Corporation, (Adjusted) Subscribed capital
(Adjusted) Subscribed capital, Subscribed capital
Subscribed capital, Ordinary shares
Subscribed capital, Preference shares
(Adjusted) Subscribed capital, Treasury shares
Treasury shares, Ordinary shares
Treasury shares, Preference shares
(Adjusted) Subscribed capital, Uncalled unpaid capital
Uncalled unpaid capital, Ordinary shares
Uncalled unpaid capital, Preference shares
Corporation, Reserves
Capital reserves
Capital reserves, in accordance with section 272(2) nos. 1-3 of the HGB
Capital reserves, in accordance with section 272(2) no. 4 of the HGB
Revenue reserves
Revenue reserves, legal reserve
Revenue reserves in accordance with section 272(4) of the HGB
Revenue reserves, reserves provided for by the articles of association
Revenue reserves, other revenue reserves
Corporation, currency translation differences
Corporation, retained profits/ accumulated losses brought forward
Corporation, net income/net loss for the financial year
Corporation, Non-controlling interests
Corporation, Non-controlling interests before currency translation differences and net income/net loss for the financial year
Corporation, currency translation differences attributable to non-controlling interests
Corporation, profit or loss attributable to non-controlling interests
GAS 22 Corporation, Changes in carrying amounts in statement of changes in equity [dimension]
GAS 22 Corporation, Ending balance
GAS 22 Corporation, Beginning balance
Capital increase/decrease
Issuance of shares
Purchase/sale of treasury shares
Redemption of shares
Capital increase from capital and/or revenue reserves
Capital increase/decrease, other
GAS 22 Corporation, calls on/contributions to uncalled unpaid capital
Transfers to/ withdrawals from reserves
Distribution
Corporation, currency translation
Corporation, other changes
Corporation, disclosure to other changes, if material
Corporation, changes in the basis of consolidation
Corporation, Changes in carrying amounts, net income/net loss for the financial year
Statement of changes in equity, GAS 22 (commercial partnership)
Statement of changes in equity, GAS 22 (commercial partnership) [Table]
Classes of equity, GAS 22 (commercial partnership) [dimension]
Commercial partnership, Group equity, Equity attributable to parent entity
Commercial partnership, equity
Capital share (after reduction of uncalled unpaid capital)
Capital shares (bevor reduction of uncalled unpaid capital)
Uncalled unpaid capital
Commercial partnership, reserves
Capital reserves in accordance with partnership agreement
Commercial partnership, revenue reserves
Reserve in agreement with partnership agreement
Commercial partnership, other revenue reserves
Commercial partnership, currency translation differences
Commercial partnership, retained profits/ accumulated losses brought forward
Commercial partnership, net income/net loss for the financial year
Commercial partnership, Group equity, Non-controlling interests
Commercial partnership, Non-controlling interests before currency translation differences and net income/net loss for the financial year
Commercial partnership, currency translation differences attributable to non-controlling interests
Commercial partnership, profit or loss attributable to non-controlling interests
GAS 22 Commercial partnership, Changes in carrying amounts in statement of changes in equity [dimension]
GAS 22 Commercial partnership, Ending balance
GAS 22 Commercial partnership, Beginning balance
Increase/decrease in capital shares
GAS 22 Commercial partnership, calls on/contributions to uncalled unpaid capital
Credit to partner accounts recognised as a liability
Transfers to withdrawals from reserves
Commercial partnership, currency translation
Commercial partnership, other changes
Commercial partnership, disclosure to other changes, if material
Commercial partnership, changes in the basis of consolidation
Commercial partnership, Changes in carrying amounts, net income/net loss for the financial year
Supplemental disclosures on Statement of changes in equity, GAS 22
Supplemental disclosures on capital reserves
on capital reserves, amount available for distribution to shareholders at reporting date
on capital reserves, amount with legal distribution or transfer restrictions
on capital reserves, amount with statutory distribution restrictions or other restrictions
Supplemental disclosures on revenue reserves
on revenue reserves, amount available for distribution to shareholders at reporting date
on revenue reserves, amount with legal distribution or transfer restrictions
amount with statutory distribution restrictions or other restrictions
Supplemental disclosures on retained profits/ accumulated losses brought forward
on retained profits/ accumulated losses brought forward, amount available for distribution to shareholders at reporting date
on retained profits/ accumulated losses brought forward, amount with legal distribution or transfer restrictions
on retained profits/ accumulated losses brought forward, amount with statutory distribution restrictions or other restrictions
Supplemental disclosures on net income/net loss for the financial year
on net income/net loss for the financial year, amount available for distribution to shareholders at reporting date
on net income/net loss for the financial year, amount with legal distribution or transfer restrictions
on net income/net loss for the financial year, amount with statutory distribution restrictions or other restrictions
Statement of changes in fixed assets (net)
Statement of changes in fixed assets (net) [table]
Items of fixed assets (net) [dimension]
Changes in fixed assets (net) [dimension]
Statement of changes in fixed assets (gross)
Statement of changes in fixed assets (gross), condensed
Statement of changes in fixed assets (gross) [table]
Statement of changes in fixed assets (gross), condensed [table]
Tax reconciliation [dimension]
Carrying amount in financial statements
Tax base
Reconciliation (amount)
Items of fixed assets (gross) [dimension]
Items of in fixed assets (gross), condensed [dimension]
Aquisition and manufacturing costs at end of period
Aquisition and manufacturing costs at beginning of period
Cost at beginning of period
Aquisition and manufacturing costs, differences to prior-period ending balance
Aquisition and manufacturing costs, currency translation difference to prior-period ending balance
Aquisition and manufacturing costs, other differences to prior-period ending balance
Aquisition and manufacturing costs, acquisition
Aquisition and manufacturing costs, acquisition, of which capitalised interest for debt-equivalent capital
Aquisition and manufacturing costs, acquisition, of which from first consolidation
Additions
Additions, of which capitalised interest for debt-equivalent capital
Additons, of which from first consolidation
Aquisition and manufacturing costs, disposals
Disposals
Aquisition and manufacturing costs, reclassification
Reclassifications
Aquisition and manufacturing costs, changes due to currency translation differences
Reversals of write-downs
Reversals of write-downs
Accumulated depreciation, amortisation and write-downs at end of period
Cumulative depreciation, amortisation and write-downs
Accumulated depreciation, amortisation and write-downs at beginning of period
Accumulated depreciation, differences to prior-period ending balance
Accumulated depreciation, currency translation difference to prior-period ending balance
Accumulated depreciation, other differences to prior-period ending balance
Accumulated depreciation, amortisation and write-downs, additions recognised directly in equity
Accumulated depreciation, amortisation and write-downs, disposals recognised directly in equity
Accumulated depreciation, amortisation and write-downs, reclassifications
Accumulated depreciation, amortisation and write-downs, changes due to currency translation differences
Regular and extraordinary depreciation, amortisation and write-downs, and other impairment loss in current period
Regular and extraordinary depreciation, amortisation and write-downs, and other impairment loss in current period, regular depreciation or amortisation
Regular and extraordinary depreciation, amortisation and write-downs, and other impairment loss in current period, extraordinary amortisation and deprecitiation
Regular and extraordinary depreciation, amortisation and write-downs, and other impairment loss in current period, extraordinary write-downs and impairment loss
Regular and extraordinary depreciation, amortisation and write-downs, and other impairment loss in current period, depreciation under EStG sec. 7g(2)
Regular and extraordinary depreciation, amortisation and write-downs, and other impairment loss in current period, deduction under EStG sec. 6b
Regular and extraordinary depreciation, amortisation and write-downs, and other impairment loss in current period, miscellaneous other impairment loss
Depreciation, amortisation and write-downs in the period
of which write-downs, accelerated tax depreciation, other deductions
Carrying amount at end of prior-year period
Carrying amount at end of prior-year period
Changes in fixed assets (gross) [dimension]
Carrying amount at end of period
Changes in fixed assets (gross), condensed [dimension]
Carrying amount at end of period
Differences to prior-period ending balance (net)
Currency translation difference to prior-period ending balance (net)
Other differences to prior-period ending balance (net)
Aquisition (net method)
Aquisitions, of which capitalised interest for debt-equivalent capital (net method)
Disposals (at net carrying amounts)
Depreciation, amortisation and write-downs (in the period)
Reclassifications (at net carrying amounts)
Changes due to currency translation differences (net)
Changes due to reversals of write-downs (net)
Carrying amount at end of period (net)
Carrying amount at beginning of period (net)
Statement of changes in receivables
Statement of changes in receivables [table]
Subclassification of receivables [dimension]
Life of receivables and other assets [dimension]
Total
due within 1 year
due after more than 1 year
Statement of changes in liabilities
Statement of changes in liabilities [table]
Subclassification of liabilities [dimension]
Life of liabilities [dimension]
Total
of which secured by liens or similar rights
due within 1 year
due after more than 1 year
of which due between 1 and 5 years
of which due after more than 5 years
Balance sheet of commercial businesses of (otherwise) tax exempt entities / services of a body governed by public law with commercial character
Balance sheet of commercial businesses of (otherwise) tax exempt entities / services of a body governed by public law with commercial character [table]
Commercial business of corporation (charity) / services of a body governed by public law with commercial character (utilities)
Income statement of commercial business of corporation (charity) / services of a body governed by public law with commercial character (utilities)
Income statement of commercial business of corporation (charity) / services of a body governed by public law with commercial character (utilities) [table]
Commercial business of corporation (charity) / services of a body governed by public law with commercial character (utilities)
Balance sheet item of commercial businesses of (otherwise) tax exempt charities / services of a body governed by public law with commercial character (utilities)
Income statement item of commercial business of corporation (charity) / services of a body governed by public law with commercial character (utilities)
Amount of item in balance sheet for commercial business of corporation (charity) / services of a body governed by public law with commercial character (utilities)
Amount of item in the income statement of commercial businesses of (otherwise) tax exempt charities / services of a body governed by public law with commercial character (utilities)
Name of commercial business of corporation (charity) / services of a body governed by public law with commercial character (utilities)
Partner key
Capital accounts
Debt-equivalent capital accounts
Equity accounts [table]
Debt-equivalent capital accounts [table]
Changes in equity accounts [dimension]
Changes in debt-equivalent capital accounts [dimension]
Kinds of capital accounts [dimension]
All kinds of equity accounts
All equity accounts, fully liable partner
Fixed capital account
Variable capital account
Accumulated loss carryforward account
Equity-equivalent partner loans
Offset share of loss not covered by capital contributions
Offset withdrawals not covered by capital contributions
Offset compensation to withdrawing partners not covered by capital contributions
Clearing account for contributions
Liability side tax adjustment item
Net income/net loss for the financial year (balance sheet) of partnerships
Retained profits/accumulated losses (balance sheet) brought forward of partnerships
Profit/loss for the financial year (balance sheet) of partnerships
Equity-equivalent profit participation capital
Subordinated capital (equity equivalent)
Revenue reserves
Uncalled contributions of general partners
Participation in reserves
Foreign currency translation differences
Subordinated capital (equity equivalent) - deficit item
Capital, allocated to branch
All equity accounts, limited partner
Fixed capital account
Limited partner capital
Variable capital account
Accumulated loss carryforward account
Equity-equivalent partner loans [limited partners of any kind]
Liability side tax adjustment item [limited partners of any kind
Net income/net loss for the financial year (balance sheet) of partnerships
Retained profits/accumulated losses (balance sheet) brought forward of partnerships
Profit/loss for the financial year (balance sheet) of partnerships
Equity-equivalent profit participation capital
Subordinated capital (equity equivalent)
Equity-equivalent contributions by silent partners
Revenue reserves
Uncalled contributions of limited partners of any kind
Participation in reserves
Foreign currency translation differences
Subordinated capital (equity equivalent) - deficit item
Equity-equivalent contributions by silent partners - deficit item
Capital, allocated to branch
Allocated share of loss not covered by capital contributions [limited partners of any kind
Allocated withdrawals not covered by capital contributions [limited partners of any kind
Offset compensation to withdrawing partners not covered by capital contributions (limited partner)
Clearing account for contributions
Debt-equivalent capital accounts [Dimension]
Kinds of debt-equivalent capital accounts
All debt-equivalent capital accounts fully liable partner
Loans of debt-equivalent capital nature
Receivables
Unpaid called contributions
Other
All debt-equivalent capital accounts, limited partner
Loans of debt-equivalent capital nature
Receivables
Unpaid called contributions
Other
Closing balance of equity capital account (statement of changes in capital accounts of commercial partnerships)
Opening balance capital account (statement of changes in capital accounts of commercial partnerships)
Deposits (statement of changes in capital accounts of commercial partnerships)
Capital withdrawals in reporting period (statement of changes in capital accounts of commercial partnerships)
Capital adjustment through transfer of tax-allowable reserves within the meaning of EStG s.6b (statement of changes in capital accounts of commercial partnerships)
Interest in net income/net loss (statement of changes in capital accounts of commercial partnerships)
Reclassification to other capital accounts (statement of changes in capital accounts of commercial partnerships)
Other capital account adjustments (statement of changes in capital accounts of commercial partnerships)
Closing balance capital account - debt-equivalent capital (statement of changes in capital accounts of commercial partnerships)
Opening balance capital account (statement of changes in capital accounts of commercial partnerships)
Capital increase
Capital decrease
General information
Document information
Document identifier
Creation date
Reason for creation of document
Document contents
Original language of document
Document disclosable?
Document author
Document author, name
Document author, department
Document author, function
Placeholder for enumeration value
Document author, function, contact person in enterprise
Document author, function, tax advisor
Document author, entity name
Document author, street
Document author, street number
Document author, zip or postal code
Document author, place
Document author, country
Document author, ISO country code
Document author, phone number
Document author, fax number
Document author, e-mail address
Document author, main contact person
Document sender
Document sender, type of ID
Document sender, ID value
Document sender, street
Document sender, house number
Document sender, zip or postal code
Document sender, place
Document sender, entity name
Document sender, contact person in enterprise
Document revision history
List of document revisions with date
Current version number of document
Date of document revision
Document revised by (name)
User-specific document information
Report information
Authorised experts
Name of authorised expert for estimation of pension provisions
Name of other authorised experts (i.e. for appraisals of participations or land)
Report ID
Type of report
Placeholder for enumeration value
Type of report, annual report
Type of report, annual financial report
Type of report, offering prospectus
Type of report, audit report (long-form)
Type of report, report on preparation of annual financial statements
Type of report, annual financial statements
Type of report, cash basis accounting
Type of report, half-yearly financial report
Type of report, expert opinion
Type of report, quarterly financial report
Type of report, other report
Other report, disclosure notes to type of report
Completion status / approval date / date of publication
Completion status of report
Placeholder for enumeration value
Preliminary
Final
Date of adoption / Date of approval
Date of publication
Status of report
Placeholder for enumeration value
first-time
Corrected
Modified
Corrected and modified
Same financial statements with more detailed information
Amendment by Tax Administration
Otherwise amended
Report elements
Placeholder for enumeration value
Report elements, management report
Report elements, balance sheet
Report elements, determination of taxable income by comparison of business assets
Report elements, opening balance sheet without income statement
Report elements, interim Management report
Report elements, income statement
Report elements, income statement in accordance to MicroBilG
Report elements, disclosures to balance sheet
Report elements, statement of changes in fixed assets (gross) with changes in depreciation, amortisation and write-downs, non banks
Report elements, statement of changes in fixed assets (gross) with changes in depreciation, amortisation and write-downs, banks according HGB, full
Report elements, statement of changes in fixed assets (gross) with changes in depreciation, amortisation and write-downs, banks according HGB, reduced for finaincal assets
Report elements, statement of changes in fixed assets (gross) excl. changes in depreciation, amortisation and write-downs
Report elements, statement of changes in fixed assets (net)
Report elements, register of fixed assets
Report elements, Appropriation of net income
Report elements, cash flow statement
Report elements, statement of changes in equity
Report elements, tax reconciliation statement
Report elements, differing carrying amounts of tax authority
Report elements, account balances to one or more items
Report elements, adjustment of profit due to change in nature of income determination
Report elements, determination of taxable income
Report elements, determination of taxable income in transparent cases
Report elements, determination of taxable income for special cases
Report elements, statement of changes in capital accounts
Report elements, other notes
Report elements, segment report
Explanation of report elements other notes
Report elements, auditor's report
Report elements, report of supervisory board
Report elements, cash basis accounting, determination of commercial income
Report elements, cash basis accounting, determination of taxable income
Report elements, other report elements
Explanation of report elements, other report elements
Allocation of appropriation of net profit
Placeholder for enumeration value
Appropriation of net profit reported below income statement
Appropriation of net profit disclosed in the notes
Allocation of liability maturity structure
Placeholder for enumeration value
Maturity structure of liabilities in the notes and no maturities of liabilities reported in the balance sheet
Maturity structure of liabilities in the notes and maturities of liabilities up to 1 year and maturities of liabilities equal/ more than 1 year reported in the balance sheet
No maturity structure of liabilities in the notes and maturities of liabilities reported in the balance sheet
Allocation of disclosures under sec. 264 (1a) HGB
Placeholder for enumeration value
Disclosures to balance sheet
Disclosures in notes
Disclosures on other place in annual financial statements
Allocation of contingent liabilities
Placeholder for enumeration value
Contingent liabilities to balance sheet
Contingent liabilities in the notes
Allocation of disclosures under MicroBilG
Placeholder for enumeration value
Disclosures under MicroBilG to balance sheet
Disclosures under MicrobilG in the notes
Financial statement type
Placeholder for enumeration value
Annual financial statements
Reorganisation balance sheet, simultaneously annual financial statements
Analysis
Projections
Opening balance sheet
Interim financial statements
Intraperiod figures
Unknown financial statement figures
Prepared according to KWG
Approved according to KWG
Reorganisation balance sheet
Opening balance sheet at begin of liquidation
Liquidation opening balance sheet
Liquidation interim balance sheet
Liquidation closing balance sheet
Winding-up accounts (within the meaning of EStG s. 16)
Other statement type
Explanation of financial statement type, other statement
Tax accounts type for partnerships
Placeholder for enumeration value
Balance sheet, collectively held entity
Special partner balance sheet
Supplementary partner tax accounts
Financial statement type, restated
Income statement ends with net retained profits / accumulated loss
Accounting standards
Placeholder for enumeration value
German GAAP before BilMoG
German GAAP
German GAAP also meeting tax standards (uniform balance sheet)
German GAAP with IAS/IFRS account names
German GAAP with US GAAP account names
German GAAP and KapCoRiLiG
German tax law
IASs/IFRSs
US GAAP
Foreign GAAP
Foreign tax law
Other accounting standards
Explanation of accounting standard, other accounting standard
Industries
Placeholder for enumeration value
Core taxonomy
Accounting regulations for credit institutes, RechKredV
Accounting regulations for credit institutes, RechZahlV
Accounting regulations for insurances, RechVersV
Accounting regulations for caring institutes, PBV
Accounting regulations for hospitals, KHBV
Accounting regulations for owner operated municipal enterprises, Eigenbetriebsverordnung
Accounting regulations for residential renting businesses, JAbschlWUV
Accounting regulations for transport businesses, JAbschlVUV
Instructions to BMELV financial statements (forestry and agriculture)
Main industry
Credit institute code
Placeholder for enumeration value
Building society (RechKredV)
Financial service provider (without settlement services) (RechKredV)
German central cooperative bank (RechKredV)
Giro centre (RechKredV)
Investment trust (RechKredV)
Credit cooperative (RechKredV)
Credit cooperative with commodities transactions (RechKredV)
Pfandbrief Act (RechKredV)
Pfandbrief bank (RechKredV)
Pfandbriefbank & ö.R. Anstalt (RechKredV)
Ship mortgage bank (RechKredV)
Settlement services (RechKredV)
Sparkasse (RechKredV)
Universal institute (RechKredV)
Insurance branch
Placeholder for enumeration value
Indemnity and accident insurance (incl. if applicable reinsurance) (RechVersV)
Reinsurance (RechVersV)
Life and health insurance (incl. if applicable reinsurance) (RechVersV)
Pension and burial fund (RechVersV)
Life insurance with direct accident insurance business (RechVersV)
Indemnity and accident insurance with direct large scale health insurance like a life insurer (RechVersV)
Accounting regulations for pension funds (RechPensV)
Income statement format
Placeholder for enumeration value
Total cost (nature of expense) format
Cost of sales (function of expense) format
Other income statement format
Explanation of income statement format, other income statement format
Basis of consolidation
Placeholder for enumeration value
Unconsolidated/Single-entity financial statements
Consolidated financial statements
Consolidated financial statements, national
Consolidated financial statements, world
Sub-group consolidated financial statements
Combined financial statements
Unknown consolidation type
Other basis of consolidation
Explanation of basis of consolidation, otherbasis of consolidation
Included in consolidated financial statements?
Placeholder for enumeration value
Consolidated
Not group company
Unconsolidated group company
Unknown consolidation
Report forms part of
Name of collectively held entity
Entity ID numbers, collectively held entity
Reporting date, collectively held entity
Disclosures on reporting period
Start of reporting period
End of reporting period
Start of fiscal year
End of fiscal year
Balance sheet date
Start of prior fiscal year
End of prior fiscal year
Balance sheet closing date (previous year)
Audit
No statutory audit of the annual/consolidated financial statements conducted
Placeholder for enumeration value
No statutory audit of the annual/consolidated financial statements conducted, no audit required
No statutory audit conducted, but statutory audit requirement exists
No statutory audit of the annual/consolidated financial statements conducted, but review according to IDW AuS 900/ISRE 2400/ISRE 2410 conducted
No statutory audit of the annual/consolidated financial statements conducted, but other audit/assurance engagement/review conducted
Statutory audit of the annual/consolidated financial statements conducted
Statutory audit prior to financial year 2017
Title of auditors' report/non-affirmative auditors' report/text of certificate
Placeholder for enumeration value
Auditors' report
Auditors' report, single-entity financial statement
Auditors' report, consolidated financial statement
Non-affirmative auditors' report
Non-affirmative auditors' report, single-entity financial statement
Non-affirmative auditors' report, consolidated financial statement
Text of certificate
Text of auditors' report/text of non-affirmative auditors' report/text of certificate
Auditors' report, introductory paragraph
Auditors' report, scope paragraph
Auditors' report, Auditors' assessment
Auditors' report, References to auditors' assessment
Auditors' report, Reference to going concern risk
Audit opinion (prior to financial year 2017)
Placeholder for enumeration value
Unqualified auditors' report
Auditors' report with reservations
Qualified auditors' report
Non-affirmative auditors' report (IDW AuS 400)
Review (IDW AuS 900)
Auditors' report, place of issue
Auditors' report, date of issue
Audit from financial year 2018 onwards
Title of auditors' report
Addressee
Audit opinion
Audit opinion financial statement
Placeholder for enumeration value
Audit opinion financial statements, unmodified
Audit opinion financial statement, qualified
Audit opinion financial statement, adverse
Audit opinion financial statements, disclaimer
Audit opinion management report
Placeholder for enumeration value
Audit opinion management report, unmodified
Audit opinion management report, qualified
Audit opinion management report, adverse
Audit opinion management report, disclaimer
Basis for the opinion
Material uncertainty in relation to going concern
Reference to an Emphasis of Matter
Reference to an Other Matter
Key audit matters
Other Informations
Responsibilities of the Executive Directors and the Supervisory Board for the Annual Financial Statements
Auditor’s Responsibilities for the Audit of the Annual Financial Statements
Other legal and regulatory requirements
Note on the supplementary audit
German Public Auditor responsible for the engagement
Auditor’s Firm Address
Date (audit)
Name of audit firm(-s)
Form of signature
signature
electronic signature
Professional Title (type of auditor)
APPENDIX TO THE AUDITOR’S REPORT: Description of the auditor's responsibilties for the audit of the annual/consolidated financial statements and the managment report/group management report
APPENDIX TO THE AUDITOR’S REPORT: PARTS OF THE (GROUP) MANAGEMENT REPORT, WHOSE CONTENT(S) IS UNAUDITED
Auditor
Auditor, Name of auditor or audit firm
Auditor, type of auditor
Placeholder for enumeration value
Auditor, type of auditor, Wirtschaftspruefer/German public auditor
Auditor, type of auditor, Vereidigter Buchpruefer/German sworn auditor
Auditor, type of auditor, tax adviser (Steuerberater)
Auditor, type of auditor, tax adviser (Steuerbevollmaechtigter)
Auditor, type of auditor, unknown auditor type
Auditor, type of auditor, other auditor type
Explanation of auditor, type of auditor, other auditor type
Name of auditor(s), name of first auditor
Auditor, electronic signature
Preparation certificate
Type of certificate
Placeholder for enumeration value
Certificate without appraisal
Certificate with plausibility appraisal
Certificate with comprehensive appraisal
Differing instructions: certificate without appraisal, plausiblity test of single items
Differing instructions: certificate of plausibility and comprehensive appraisal of single items
not certified
Certificate heading
Certificate text
Place of issue
Date of issue
Issuer of certificate
Name issueing person or company
Qualification of issuer
Placeholder for enumeration value
Qualification of issuer, Wirtschaftspruefer/German public auditor
Qualification of issuer, Vereidigter Buchpruefer/German sworn auditor
Qualification of issuer, tax adviser (Steuerberater)
Qualification of issuer, tax adviser (Steuerbevollmaechtigter)
Qualification of issuer, other auditor type
Explanation of originator qualification, other
Name of issuer
User-specific report information
Entity information
Entity identifiers
Entity name
Former entity names
Entity name, date of most recent change
First name
Legal form
Placeholder for enumeration value
Legal form, professional (under EStG sec.18)
Legal form, sole trader (male)
Legal form, sole trader (female)
Legal form, sole proprietorship
Legal form, professional (under EStG sec.18) (calculating with cash basis)
Legal form, trader (calculating with cash basis)
Legal form, selfemployed home contractor or equivalent person under Heimarbeitsgesetz (HAG)
Legal form, agricultural or forest manager - sole trader
Legal form, associate
Legal form, partner in commercial partnership
Legal form, other legal form, other/foreign type of sole proprietorship
Legal form, other selfemployed contractor (excepting home contractors or equivalent persons under Heimarbeitsgesetz (HAG))
Legal form, other individual
Legal form, other selfemployed persons
Legal form, stock corporation (AG)
Legal form, non-profit stock corporation (gAG)
Legal form, public law institution
Legal form, permanent establishment of a foreign insurance company
Legal form, registered cooperative
Legal form, registered association
Legal form, regional authority
Legal form, limited liability company (GmbH)
Legal form, non-profit limited liability company (gGmbH)
Legal form, other legal person under commercial law
Legal form, general partner limited company (GmbH)
Legal form, public law company
Legal form, private limited company by shares
Legal form, association, anstalt, stiftung, foundation, and sub fund without legal personality
Legal form, religious denomination with status as public corporation
Legal form, public utility, transport, or port services institution
Legal form, public or state supervised savings banks
Legal form, public (government owned) insurance company
Legal form, (Village) Commons
Legal form, REIT entity
Legal form, seerechtliche Gesellschaft (company under marine law)
Legal form, societas Cooperativa Europaea (European cooperative company)
Legal form, societas Europaea (European company)
Legal form, societas Europaea (European company) & Co partnership limited by shares
Legal form, other legal/ foreign form: corporation
Legal form, other legal person under private law
Legal form, other public law loan institution (Kreditanstalt des öffentlichen Rechts)
Legal form, state or central bank
Legal form, foundation or stiftung (civil law)
Legal form, entrepreneur company (limited liability)
Legal form, mutual insurance company
Legal form, stock corporation (AG) & Co limited partnership
Legal form, stock corporation (AG) & Co partnership limited by shares
Legal form, stock corporation (AG) & Co unlimited partnership
Legal form, sleeping partner, participating in hidden reserves
Legal form, European economic interest group
Legal form, civil law cooperative
Legal form, limited liability company (GmbH) & Co limited partnership
Legal form, limited liability company (GmbH) & Co partnership limited by shares
Legal form, limited liability company (GmbH) & Co unlimited partnership
Legal form, limited partnership
Legal form, partnership limited by shares
Legal form, managing partner
Legal form, general partnership
Legal form, partnership of professionals (under ESTG sec.18)
Legal form, partnership of professionals with limited professional liability (PartGmbB)
Legal form, other legal/foreign type of partnership
Legal form, other partnerships and cooperatives (e.g. buildings)
Legal form, legal form under foreign law (registered in Cooperative's Register)
Legal form, legal form under foreign law (registered in the register for commercial partnerships or sole proprietors HRA)
Legal form, legal form under foreign law (registered in the register of corporate entities HRB)
Legal form, legal form under foreign law (registered in Professional's Partnership Register)
Legal form, other legal form
Explanation of legal form, other/foreign type of sole proprietorship
Explanation of legal form, other/foreign legal type of corporate entity
Explanation of legal/foreign type of partnership
Explanation of legal form, other legal form
Former legal forms
Placeholder for enumeration value
Former legal form, professional (under EStG sec.18)
Former legal form, sole trader (male)
Former legal form, sole trader (female)
Former legal form, sole proprietorship
Former legal form, professional (under EStG sec.18) (calculating with cash basis)
Former legal form, trader (calculating with cash basis)
Former legal form, selfemployed home contractor or equivalent person under Heimarbeitergesetz (HAG)
Former legal form, agricultural or forest manager - sole trader
Former legal form, associate
Former legal form, partnership of professionals with limited professional liability (PartGmbB)
Former legal form, partner in commercial partnership
Former legal form, other Former legal form, other/foreign type of sole proprietorship
Former legal form, other selfemployed contractor (excepting home contractors or equivalent persons under Heimarbeitergesetz (HAG))
Former legal form, other natural person
Former legal form, other selfemployed persons
Former legal form, stock corporation (AG)
Former legal form, non-profit stock corporation (gAG)
Former legal form, public law institution
Former legal form, permanent establishment of a foreign insurance company
Former legal form, registered cooperative
Former legal form, registered association
Former legal form, regional authority
Former legal form, limited liability company (GmbH)
Former legal form, non-profit limited liability company (gGmbH)
Former legal form, other legal person under commercial law
Former legal form, general partner limited company (GmbH)
Former legal form, public law company
Former legal form, private limited company by shares
Former legal form, association, anstalt, stiftung, foundation, and sub fund without legal personality
Former legal form, religious denomination with status as public corporation
Former legal form, public utility, transport, or port services institution
Former legal form, public or state supervised savings banks
Former legal form, public (government owned) insurance company
Former legal form, (Village) Commons
Former legal form, REIT entity
Former legal form, seerechtliche Gesellschaft (company under marine law)
Former legal form, societas Cooperativa Europaea (European cooperative company)
Former legal form, societas Europaea (European company)
Former legal form, societas Europaea (European company) & Co partnership limited by shares
Former legal form, other legal/ foreign type of corporate entity
Former legal form, other legal person under private law
Former legal form, other public law loan institution (Kreditanstalt des öffentlichen Rechts)
Former legal form, state or central bank
Former legal form, foundation or stiftung (civil law)
Former legal form, entrepreneur company (limited liability)
Former legal form, mutual insurance company
Former legal form, stock corporation (AG) & Co limited partnership
Former legal form, stock corporation (AG) & Co partnership limited by shares
Former legal form, stock corporation (AG) & Co unlimited partnership
Former legal form, sleeping partner, participating in hidden reserves
Former legal form, European economic interest group
Former legal form, civil law cooperative
Former legal form, limited liability company (GmbH) & Co limited partnership
Former legal form, limited liability company (GmbH) & Co partnership limited by shares
Former legal form, limited liability company (GmbH) & Co unlimited partnership
Former legal form, limited partnership
Former legal form, partnership limited by shares
Former legal form, managing partner
Former legal form, general partnership
Former legal form, partnership of professionals (under ESTG sec.18)
Former legal form, other legal/foreign type of commercial partnership
Former legal form, other partnerships and cooperatives (e.g. buildings)
Former legal form, legal form under foreign law (registered in Cooperative's Register)
Former legal form, legal form under foreign law (registered in the register for commercial partnerships or sole proprietors HRA)
Former legal form, legal form under foreign law (registered in the register of corporate entities HRB)
Former legal form, legal form under foreign law (registered in Professional's Partnership Register)
Former legal form, other legal form
Explanation of former legal form, other/foreign type of sole proprietorship
Explanation of former legal form, other/foreign legal type of corporate entity
Explanation of former legal/foreign type of partnership
Explanation of former legal form, other legal form
Legal form, date of most recent change
Date of formation
Register entry
Type of register
Placeholder for enumeration value
Commercial register
Register of cooperatives
Register of LLPs
Register of associations
Register of foundations
Commercial register entry, prefix
Commercial register entry, section
Commercial register entry, number
Commercial register entry, suffix
Commercial register entry, court of registration
Date of first registration
Year of most recent tax audit
Size category of entity
Placeholder for enumeration value
Large corporate entity (& co) under HGB s. 267
Medium-sized corporate entity (& co) under HGB s. 267
Small corporate entity (& co) under HGB s. 267
Tiny corporate entity (& co) under HGB s. 267a
Company under PublG ss. 1, 11
Other businesses
Scope of balance sheet report meets at least (table of size category)
Placeholder for enumeration value
Balance sheet, large corporate entity (& co) under HGB s. 266 (1) sent 1
Balance sheet, medium-sized corporate entity (& co) under HGB s. 327 item 1
Balance sheet, small corporate entity (& co) under HGB s. 266 (1) sent 2
Balance sheet, tiny corporate entity (& co) under HGB s. 266 (1) sent 3
Balance sheet, company under PublG s. 1
Scope of profit and loss report meets at least (table of size category)
Placeholder for enumeration value
Profit and loss report, large corporate entity (& co) under HGB s. 275
Profit and loss report, medium-sized / small corporate entity (& co) under HGB s. 276
Profit and loss report, tiny corporate entity (& co) under HGB s. 275 (5)
Profit and loss report, company under PublG s. 1
Disclosure criterions
Criterions of disclosures on their merits
Exemption reasons
Placeholder for enumeration value
Exemption under HGB s. 264(3)
Exemption under PublG s. 5(6)
Exemption under HGB s. 264b
Exemption under HGB s. 293
Exemption under HGB s. 290 5
Exemption under HGB s. 291 1
Exemption under HGB s. 291 2
Other exemptions
Independent mandantory disclosures of bank and insurance branch offices
Disclosures under articles of association or voluntary disclosures (HGB s. 328(2))
Criterions for scope of disclosures
Capital market orientation in accordance to HGB s.264d
Other determinants to extent of disclosure
Registered office
Registered office, street
Registered office, house number
Registered office, zip or postcode
Registered office, place
Registered office, country
Registered office, ISO country code
Former registered office
Former registered office, street
Former registered office, house number
Former registered office, zip or postcode
Former registered office, place
Former registered office, country
Former registered office, ISO country code
Management office
Management office, street
Management office, house number
Management office, zip or postcode
Management office, place
Management office, country
Management office, ISO country code
Entity ID numbers
commercial register number
VAT ID No.
13-digit tax number
Personal tax ID number
business tax ID number
4-digit federal tax office identification number
Entity ID numbers, collectively held entity, Bundesbank group entity number
Entity ID numbers, collectively held entity, Bundesbank borrower number
Entity ID numbers, collectively held entity, individual ID
Entity ID numbers, collectively held entity, recipient ID
Entity ID numbers, collectively held entity, sender ID
Legal Entity Identifier
Customer ID
Entity ID numbers, collectively held entity, other ID
Bank Account
Account Holder
Bank Name
Kind of credit institute
Bank Code
Account Number
IBAN
BIC
Business
Industry or sector
Type of industry or sector code
Placeholder for enumeration value
NACE 2.0
WZ2008
SIC
Other industry key
Explanation of type of industry or sector code, other industry key
Industry or sector code no.
Industry or sector code, plain text
VAT characteristics
VAT characteristics, tax collection
Placeholder for enumeration value
VAT characteristics, tax collection, standard taxation
VAT characteristics, tax collection, small business UStG sec. 19
VAT characteristics, tax calculation
Placeholder for enumeration value
VAT characteristics, tax calculation, regular tax scheme (UStG sec. 16)
VAT characteristics, tax calculation, VAT Cash Accounting Scheme (UStG sec. 20)
VAT characteristics, tax rates
Placeholder for enumeration value
VAT characteristics, tax rates, standard taxation
VAT characteristics, tax rates, Flat Rate Scheme for small businesses (§ 23 UStG)
VAT characteristics, tax rates, Flat Rate Scheme for agriculture and forestry (§ 24 UStG)
VAT characteristics, tax rates, other
VAT characteristics, VAT period
Placeholder for enumeration value
VAT characteristics, VAT period, month
VAT characteristics, VAT period, quarter
VAT characteristics, annual accounting scheme
Classification of income
Placeholder for enumeration value
Income from forestry and agriculture
Income from trade
Income from self-employment
Other cases
Status of entity
Placeholder for enumeration value
Company recently merged
Company in insolvency
Company in liquidation
Company in restructuring
Transferred reorganisation (asset deal)
Public listing information
Exchange name
Trading symbol
Market segment of the listing
Type of security
Securities code number (WKN)
International Securities Identification Number (ISIN)
Consolidated tax group for corporation tax and income tax
Placeholder for enumeration value
Consolidated tax group parent
Consolidated tax group mezzanine parent
Scope of atypical silent partnership
Placeholder for enumeration value
In the complete business
in a part of the business
Consodidated tax group subsidiary
Parent entity
Parent entity, name of parent entity
Parent entity, name of parent entity, former names
Parent entity, name of parent entity, date of most recent change
Parent entity, legal form
Placeholder for enumeration value
Parent entity, legal form, sole trader (female)
Parent entity, legal form, sole trader (male)
Parent entity, legal form, sole proprietorship
Parent entity, legal form, agricultural or forest manager - sole trader
Parent entity, legal form, other legal form, other/foreign type of sole proprietorship
Parent entity, legal form, stock corporation (AG)
Parent entity, legal form, non-profit stock corporation (gAG)
Parent entity, legal form, public law institution
Parent entity, legal form, registered cooperative
Parent entity, legal form, registered association
Parent entity, legal form, regional authority
Parent entity, legal form, limited liability company (GmbH)
Parent entity, legal form, non-profit limited liability company (gGmbH)
Parent entity, legal form, other legal person under commercial law
Parent entity, legal form, other public law corporate body
Parent entity, legal form, private limited company by shares
Parent entity, legal form, public utility, transport, or port services institution
Parent entity, legal form, public or state supervised savings banks
Parent entity, legal form, public (government owned) insurance company
Parent entity, legal form, REIT AG
Parent entity, legal form, REIT SE
Parent entity, legal form, societas Cooperativa Europaea (European cooperative company)
Parent entity, legal form, societas Europaea (European company)
Parent entity, legal form, societas Europaea (European company) & Co partnership limited by shares
Parent entity, legal form, other legal/ foreign form: corporation
Parent entity, legal form, other legal person under private law
Parent entity, legal form, other public law loan institution (Kreditanstalt des öffentlichen Rechts)
Parent entity, legal form, state or central bank
Parent entity, legal form, foundation or stiftung (civil law)
Parent entity, legal form, entrepreneur company (limited liability)
Parent entity, legal form, mutual insurance company
Parent entity, legal form, stock corporation (AG) & Co limited partnership
Parent entity, legal form, stock corporation (AG) & Co partnership limited by shares
Parent entity, legal form, stock corporation (AG) & Co unlimited partnership
Parent entity, legal form, European economic interest group
Parent entity, legal form, civil law cooperative
Parent entity, legal form, limited liability company (GmbH) & Co limited partnership
Parent entity, legal form, limited liability company (GmbH) & Co partnership limited by shares
Parent entity, legal form, limited liability company (GmbH) & Co unlimited partnership
Parent entity, legal form, limited partnership
Parent entity, legal form, partnership limited by shares
Parent entity, legal form, general partnership
Parent entity, legal form, partnership of professionals
Parent entity, legal form, partnership of professionals with limited professional liability (PartGmbB)
Parent entity, legal form, other legal/foreign type of partnership
Parent entity, legal form, legal form under foreign law (registered in Cooperative's Register)
Parent entity, legal form, legal form under foreign law (registered in the register for commercial partnerships or sole proprietors HRA)
Parent entity, legal form, legal form under foreign law (registered in the register of corporate entities HRB)
Parent entity, legal form, legal form under foreign law (registered in Professional's Partnership Register)
Parent entity, legal form, other legal form
Parent entity, plain text name, any other legal form under foreign law
Parent entity, legal form, former legal forms
Placeholder for enumeration value
Parent entity, legal form, former legal forms, sole trader (female)
Parent entity, legal form, former legal forms, sole trader (male)
Parent entity, legal form, former legal forms, sole proprietorship
Parent entity, legal form, former legal forms, agricultural or forest manager - sole trader
Parent entity, legal form, former legal forms, other legal form, other/foreign type of sole proprietorship
Parent entity, legal form, former legal forms, stock corporation (AG)
Parent entity, legal form, former legal forms, non-profit stock corporation (gAG)
Parent entity, legal form, former legal forms, public law institution
Parent entity, legal form, former legal forms, registered cooperative
Parent entity, legal form, former legal forms, registered association
Parent entity, legal form, former legal forms, regional authority
Parent entity, legal form, former legal forms, limited liability company (GmbH)
Parent entity, legal form, former legal forms, non-profit limited liability company (gGmbH)
Parent entity, legal form, former legal forms, other legal person under commercial law
Parent entity, legal form, former legal forms, other public law corporate body
Parent entity, legal form, former legal forms, private limited company by shares
Parent entity, legal form, former legal forms, public utility, transport, or port services institution
Parent entity, legal form, former legal forms, public or state supervised savings banks
Parent entity, legal form, former legal forms, public (government owned) insurance company
Parent entity, legal form, former legal forms, REIT AG
Parent entity, legal form, former legal forms, REIT SE
Parent entity, legal form, former legal forms, societas Cooperativa Europaea (European cooperative company)
Parent entity, legal form, former legal forms, societas Europaea (European company)
Parent entity, legal form, former legal forms, societas Europaea (European company) & Co partnership limited by shares
Parent entity, legal form, former legal forms, other legal/ foreign form: corporation
Parent entity, legal form, former legal forms, other legal person under private law
Parent entity, legal form, former legal forms, other public law loan institution (Kreditanstalt des öffentlichen Rechts)
Parent entity, legal form, former legal forms, state or central bank
Parent entity, legal form, former legal forms, foundation or stiftung (civil law)
Parent entity, legal form, former legal forms, entrepreneur company (limited liability)
Parent entity, legal form, former legal forms, mutual insurance company
Parent entity, legal form, former legal forms, stock corporation (AG) & Co limited partnership
Parent entity, legal form, former legal forms, stock corporation (AG) & Co partnership limited by shares
Parent entity, legal form, former legal forms, stock corporation (AG) & Co unlimited partnership
Parent entity, legal form, former legal forms, European economic interest group
Parent entity, legal form, former legal forms, civil law cooperative
Parent entity, legal form, former legal forms, limited liability company (GmbH) & Co limited partnership
Parent entity, legal form, former legal forms, limited liability company (GmbH) & Co partnership limited by shares
Parent entity, legal form, former legal forms, limited liability company (GmbH) & Co unlimited partnership
Parent entity, legal form, former legal forms, limited partnership
Parent entity, legal form, former legal forms, partnership limited by shares
Parent entity, legal form, former legal forms, general partnership
Parent entity, legal form, former legal forms, partnership of professionals
Parent entity, legal form, former legal forms, partnership of professionals with limited professional liability (PartGmbB)
Parent entity, legal form, former legal forms, other legal/foreign type of partnership
Parent entity, legal form, former legal forms, legal form under foreign law (registered in Cooperative's Register)
Parent entity, legal form, former legal forms, legal form under foreign law (registered in the register for commercial partnerships or sole proprietors HRA)
Parent entity, legal form, former legal forms, legal form under foreign law (registered in the register of corporate entities HRB)
Parent entity, legal form, former legal forms, legal form under foreign law (registered in Professional's Partnership Register)
Parent entity, legal form, former legal forms, other legal form
Parent entity, legal form, date of most recent change
Parent entity, plain text name, former any other legal form under foreign law
Parent entity, registered office
Parent entity, registered office, street
Parent entity, registered office, steet number
Parent entity, registered office, zip or postal code
Parent entity, registered office, place
Parent entity, registered office, country
Parent entity, registered office. ISO country code
Parent entity, ID numbers
Parent entity, ID numbers, commercial register number
Parent entity, ID numbers, VAT ID No.
Parent entity, ID numbers, 13-digit tax number
Parent entity, ID numbers, personal tax ID number
Parent entity, ID numbers, business tax ID number
Parent entity, ID numbers, 4-digit federal tax office identification number
Parent entity, ID numbers, Bundesbank group entity number
Parent entity, ID numbers, Bundesbank borrower number
Parent entity, ID numbers, Individual ID
Parent entity, ID numbers, Recipient ID
Parent entity, ID numbers, Sender ID
Legal Entity Identifier
Parent entity, ID numbers, Other ID
Explanation of entity ID numbers, collectively held entity, other ID
Entity with determination of income for special cases
Placeholder for enumeration value
Non-tax-privileged corporation with commercial business/es
Tax-privileged corporation with commercial business/es
Body governed by public law with services with commercial character (utilities)
Entity with determination of income for merchant vessels in international traffic
Transmission option of an entity with commercial business/es or service/s
Placeholder for enumeration value
Balance sheet and income statement of an umbrella corporation/body (report element: balance sheet and income statement) and / or tax balance sheet/s and income statement/s of commercial business/es or service/s of the corporation or body governed by public law [table]
Tax balance sheet/s and / or income statement/s of commercial business/es or service/s of a corporation or body governed by public law [table] without transmission of contents in report elements
Balance sheet and income statement of an umbrella corporation/body (report element: balance sheet and income statement) as well as simple auxiliary calculation of commercial business/es or service/s of the corporation or body governed by public law
Simple auxiliary calculation of commercial business/es or service/s of a corporation or body governed by public law without balance sheet and income statement of umbrella corporation/body [report elements of balance sheet and income statement]
Permanent establishment of foreign company
Placeholder for enumeration value
Branch office under German Commercial Law (HGB)
Other establishments
Partner / managing partner
Name of partner
First name of partner
Group's internal key /number for identification of partner
Group name (statement of changes in capital accounts of commercial partnerships, general partner)
Placeholder for enumeration value
General partners - personally liable partner of a general partnership
General partners - fully liable partner
General partners - other managing partner without limitation of liability
General partners - trustee
Partner with limited liability - limited partner
Partner with limited liability - other managing partner with limited liability
Partner with limited liability - trustee
Partner with limited liability - trustee acting for a trustor with limited liablity
Indirect partner
Resigned partners and their assignees or successors
Current number of partner in tax return for assessment of tax base (Form FB)
Investor's number (if provided) in tax return for assessment of tax base
13-digit tax number of shareholder
Personal tax ID number
Business tax ID number
Partner profit allocation formula
Partner profit allocation formula, date of intraperiod change
Partner profit allocation formula, former allocation formula
Legal form of partner
Placeholder for enumeration value
Natural person - private assets
Natural person - business assets
Partnership
Corporate entity
Partner investment ratio
Numerator
Denominator
Special balance of partner required?
Supplementary partner tax accounts required?
Contact person
Contact person, name
Contact person, department
Contact person, function
Contact person, phone number
Contact person, fax number
Contact person, e-mail address
Entity website
Website description
Website URL
Source of information
URL, entitiy logo
User-specific entity information
Automated numbering of dedicated parts of the report
Explanation of entity ID numbers, collectively held entity, other ID

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