Language Chart of Accts G/L Account Short Text

E INT 1 Cash Account

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