# SKAT

TXT50:
Accumltd. Deprctn - Real Estate and Similar Rights


TXT50:
Accumulated depreciation - building improvements


TXT50:
Accumulated depreciation - machinery and equipment


TXT50:
Acc. Depreciation - Low-Value Assets (Machinery)


TXT50:
Accumulated Depreciation - Motor Vehicles


TXT50:
Accumulated depreciation - fixtures and fittings


TXT50:
Low value assets (fixtures and fittings)


TXT50:
Low value assets valuation (fixtures and fittings)


TXT50:
Input tax clearing - down payments on tang. assets


TXT50:
Capitalized down payments on tangible assets


TXT50:
Clearing capitalized down payments on tang. assets


TXT50:
Acc. Depreciation - Assets Under Construction


TXT50:
Accumulated Amortization - Patents and Sim. Rights


TXT50:
Input tax clearing for down payts - intang.assets


TXT50:
Capitalized down payments on intangible assets


TXT50:
Amortization - down payments for intangible assets


TXT50:
Clearing of cap.down pmnts for intangible assets


TXT50:
Loans to affiliated companies, due after 1 year


TXT50:
Loans to associated companies, due after 1 year


TXT50:
Clearing of input tax on down pyts for fin.assets


TXT50:
Amortization - capitalized start-up costs


TXT50:
Amortization - capitalized expansion cost


TXT50:
Non-convertible bonds, due within 1 year


TXT50:
Non-convertible bonds, due within 1-5 years


TXT50:
Non-convertible bonds, due in more than 5 years


TXT50:
Input tax clrg-down pymts made on financial assets


TXT50:
Loans from credit institutions, remaining life <1y


TXT50:
Loans from credit institutions, remaining life 1-5


TXT50:
Loans from credit institutions, remaining life >5y


TXT50:
Other special depreciation (difference amount)


TXT50:
Clearing of investment receivables received


TXT50:
Flat-rate value adjustment of receivables


TXT50:
TR-TM: Provisions for foreign exchange spot rate


TXT50:
TR-TM: Provisions for foreign exchange swap rate


TXT50:
Provisions for other income and revenue tax


TXT50:
Provisions for imminent losses and pending transt.


TXT50:
Provisions for aborted plant maintenance


TXT50:
Provisions for other expenses accord. §248 sec. 2


TXT50:
Checking account (other interim postings)


TXT50:
Bank 1 (outgoing domestic wire tranfers)


TXT50:
Bank 1 (outgoing foreign wire transfers)


TXT50:
Bank 1 (promissory bill of exchange liabilities)


TXT50:
Bank 1 (discounted bills of exchange liabilities)


TXT50:
Bank 1 (current bills of exchange payable)


TXT50:
TR_TM Bank 1 foreign currency A clearing


TXT50:
TR-TM Bank 1 foreign currency B clearing


TXT50:
Bank 2 (outgoing domestic wire tranfers)


TXT50:
Bank 2 (outgoing foreign wire transfers)


TXT50:
Bank 2 (promissory bill of exchange liabilities)


TXT50:
Bank 2 (bill of exchange contingent liabilities)


TXT50:
Bank 2 (current bills of exchange payable)


TXT50:
Bills of exchange presented (Italy/Spain)


TXT50:
Customer receivables - domestic, one-time accounts


TXT50:
Accounts receivable-domestic, due after 1 year


TXT50:
Business area adjustment - domestic receivables


TXT50:
Customer receivables, domestic (adjustment acct)


TXT50:
Receivables for Commercial & Industrial Customers


TXT50:
Customer receivables - foreign, one-time accounts


TXT50:
Customer receivables-foreign, due after 1 year


TXT50:
Business area adjustment - foreign receivables


TXT50:
Individual value adjust. for customer receivables


TXT50:
Customers - adjust. for unrealized ex.rate diffs


TXT50:
Customer receivables-affiliated companies, > 1 yr


TXT50:
Business area adjustment - receivables from affils


TXT50:
Customer receivables - associated companies


TXT50:
Accounts receivable-associated comps, due >1Y


TXT50:
Business area adjustment - receivables from assoc.


TXT50:
Adjust. customer receivables - associated compans


TXT50:
TR-LO Reconciliation account (adjustment account)


TXT50:
TR-LO Reconciliation acct - repayment receivables


TXT50:
TR-LO Reconciliation acct - interest receivables


TXT50:
TR-LO Reconciliation acct - discount receivables


TXT50:
TR-LO Reconciliation acct - other receivables


TXT50:
TR-LO Reconciliation acct - payment adjustments


TXT50:
TR-LO Recon.account - payment oblig. for loans


TXT50:
Input tax clearing-down payments on inventory


TXT50:
TR-LO Value adj.- other receiv.(costs/repay./int)


TXT50:
TR-LO Accts receiv.- loan repaymnts rem.term <1Y


TXT50:
TR-TM/LO:Rcbles- repymts (securs) and  sales (BNL)


TXT50:
TR-LO Accts receiv.- discounts, rem.term <1 year


TXT50:
Input tax clrg-other down pyts made for curr. asts


TXT50:
Accounts payable-domestic, due 1-5 years


TXT50:
Accounts payable-domestic, due > 5 years


TXT50:
Business area adjustment - domestic payables


TXT50:
Business area adjustment foreign payables


TXT50:
Accounts payable-unrealized exch. rate diffs adj.


TXT50:
Accounts payable-affiliated companies, due 1-5 yrs


TXT50:
Accounts payable-affiliated companies, due > 5 yrs


TXT50:
Business area adjustment - affiliated co. payables


TXT50:
Business area adjustment - associated co. payables


TXT50:
Tax payable clearing-customer down payments


TXT50:
Clearing-social insurance - employer contribution


TXT50:
Other payables-social security, due in 1 year


TXT50:
Other payables-social security, due 1-5 years


TXT50:
Other payables-social security, due > 5 years


TXT50:
Withholding tax offset account (grossing up)


TXT50:
Bills of exchange payable, due within 1-5 years


TXT50:
Bills of exchange payable, due > 5 years


TXT50:
Bills of exchange payable (adjustment acct)


TXT50:
Offsett. of travel expen. for docs paid by firm


TXT50:
GR/IR clearing - own production (adjustments)


TXT50:
GR/IR: Goods and services not yet invoiced


TXT50:
Clearing-asset acquisition from invoice verificat.


TXT50:
Clearing vendor discounts (net procedure)


TXT50:
BA adjustment vendor discount (clrg net procedure)


TXT50:
Plants abroad (technical interim account)


TXT50:
Clearing-net sales (transfer posting for taxes)


TXT50:
Clrg cont.claims-check/bill of exch. payments


TXT50:
Conting.liabs from check/bill of ex.pyts (vendors)


TXT50:
Clrg conting.liabs from check/b.ex.pyts (vendors)


TXT50:
Clearing current bills of exchange payable


TXT50:
Clearing-unrealized exchange rate diffs (vend.)


TXT50:
Clearing unrealized exchange rate diffs (custs)


TXT50:
Clearing account fixed asset acquisition


TXT50:
Extraordinary losses on sale of fixed assets


TXT50:
Expense investment incentive i.a.Par.10 Inc.T.


TXT50:
Loss from allocation of special depreciation 1


TXT50:
Loss from allocation of special depreciation 2


TXT50:
Loss from allocation of special depreciation 3


TXT50:
Loss from allocation of special depreciation 4


TXT50:
Loss from allocation of special depreciation 5


TXT50:
Loss from allocation of special depreciation 6


TXT50:
Loss from allocation of other spec. depreciation


TXT50:
Expense from release of investment support res.


TXT50:
TR-TM Other financial transaction write offs


TXT50:
TR-TM Loss - settlm. payments fin.transactions


TXT50:
TR-TM Revenue from fin. trans. settlement payments


TXT50:
Expense from value adjustment of receivables


TXT50:
Devaluation for potential receivable fluctuations


TXT50:
TR-LO Expenses - value adjustment other loans


TXT50:
Scheduled depreciation of tangible assets


TXT50:
Valuation - planned depreciation of fixed assets


TXT50:
Depreciation Expenses: Machinery and Equipment


TXT50:
Depreciation-low value fixtures and fittings


TXT50:
Unplanned amortization expense - financial assets


TXT50:
Other amortization expense - financial assets


TXT50:
Write-down current asset securities - fut.val.flu.


TXT50:
Other write-offs of current asset securities


TXT50:
TR-TM Loss - disposals of financial fixed assets


TXT50:
TR-TM Loss - disposals of current asset securities


TXT50:
Exceptional depreciation of current assets


TXT50:
Other interest and similar exp. affiliated comps


TXT50:
Rounding differences - foreign currency II


TXT50:
Exch. rate diffs loss fm lower levels (mat.ledg.)


TXT50:
Loss from external product price differences


TXT50:
Loss-price diff. settlm. material ledger ext. mat.


TXT50:
Loss from price differences of own products


TXT50:
Loss-price diffs from settl. of ML own products


TXT50:
Loss from price diffs fm lower lev.own mats ML


TXT50:
Acc/def account material ledger own materials


TXT50:
Loss from invoice receipt small differences (MM)


TXT50:
Loss from valuation of external materials


TXT50:
Losses - inventory variance (consignment sale)


TXT50:
Agency business sales offsetting posting


TXT50:
Loss from consumption of consignment material


TXT50:
Loss from quality control consump. w/o cost elemt


TXT50:
Expense for allowed differences/G/L clearing


TXT50:
Other interest & similar revenues-affiliated co.


TXT50:
Profits on disposal/sale of fixed assets


TXT50:
Gain from reversal of special depreciation 1


TXT50:
Gain from reversal of special depreciation 2


TXT50:
Gain from reversal of special depreciation 3


TXT50:
Gain from reversal of special depreciation 4


TXT50:
Gain from reversal of special depreciation 5


TXT50:
Gain from reversal of special depreciation 6


TXT50:
Gain from reversal other special depreciation


TXT50:
TR-TM: Gain - write-up financial fixed assets


TXT50:
Gain from reduction of flat-rate val.adj.recbles


TXT50:
Clearing-estimated depreciation on fixed assets


TXT50:
Clearing estimated interest on fixed assets


TXT50:
Income from loans (not member of consolid.group)


TXT50:
Income from loans (member of consolidation group)


TXT50:
Income from securities (non-affiliated companies)


TXT50:
Income from securities (affiliated companies)


TXT50:
TR-TM Revenue - disposals of fin. fixed assets


TXT50:
TR-TM Revenue - disposals of curr. ass. securities


TXT50:
Business area adjustment cash vendor discount


TXT50:
Gain from currency exchange rate differences


TXT50:
Gain-foreign currency exchange rate differences


TXT50:
Clearing gain from exchange rate translation


TXT50:
Revenue from rounding dif. for foreign curr. (MM)


TXT50:
Ex.rate diff.revenue from lower levels (mat.ledg.)


TXT50:
Gain from unrealized exchange rate differences


TXT50:
Gain from price differences of external products


TXT50:
Gain-price diff. settlm. material ledger ext. mat.


TXT50:
Gain-material ledger price differences own mat.


TXT50:
Revenue-price diffs fm lower level own mats ML


TXT50:
Gain from inv. receipt small differences (MM)


TXT50:
Gain from valuation of external materials


TXT50:
Gain-inventory differences at consignment stores


TXT50:
Gain - consumption of consignment material


TXT50:
Gain from allowed differences / G/L clearing


TXT50:
TR-TM Other financial transaction revenue


TXT50:
Value adjustment - other raw materials 2


TXT50:
Value adjustment - subcontracting inventory


TXT50:
Initial entry of stock (offsetting posting)


TXT50:
Quality control cons. external mats with cost ele.


TXT50:
Raw mat.consumed/trading goods without cost center


TXT50:
Settlement assets under construction CO receiver


TXT50:
Prov. for potential value fluctuations raw mats


TXT50:
Standard vacation bonus (general special payment)


TXT50:
RE Apportionable Operating Costs Assignable to RO


TXT50:
RE Apport. Operating Costs Assignable to Contract


TXT50:
RE Credit Remainder Op. Costs Master Sett. Unit


TXT50:
RE Clearing - Apportionable Operating Costs


TXT50:
RE Settlement - Lease-Outs Operating Costs


TXT50:
RE Settlement- Lease-Outs Op. Costs w/o Clg


TXT50:
RE Settlement - Rental Units Operating Costs


TXT50:
RE Write-Off of Operating Costs Advance Payments


TXT50:
RE Clearing - Vacancy Operating Costs Advance Pyt


TXT50:
RE Adjustment Expense Real Estate Rental Mgt


TXT50:
RE Expenses for Non-Deductible Input Tax


TXT50:
RE Expenses f. Non-Deductible Inp.Tax/Fxd Asset


TXT50:
RE Settlement Non-Deduct. Input Tax OC SU


TXT50:
RE Adj. Non-Deductible Input Tax Op.Costs SU


TXT50:
Domestic Travel Expenses (Flat Rate Input Tax)


TXT50:
Travel Expenses Accommodation (Receipts/Flat Rate)


TXT50:
Travel Expenses - Transport (Receipts/Flat Rate)


TXT50:
TR-TM Other financial transaction expenses


TXT50:
Sales, General and Administrative Expenses


TXT50:
Value adjustment - semifinished products


TXT50:
Initial entry of stock balances(own/trading goods)


TXT50:
Clearing Account for Aggregated Invoices


TXT50:
Revenues Energy Price Commercial & Industrial Cust


TXT50:
RE Other Rental Revenue (Third-Party/Own)


TXT50:
RE Revenue from Flat Rate Operating Costs


TXT50:
RE Clearing - Operating Costs Advance Payment


TXT50:
RE Adv.Pyt Receivables Update - Operating Costs


TXT50:
Re Advance Payment Update - Sales-Based Rent


TXT50:
RE Rev. from Third-Party Usage Op. Costs Settl.


TXT50:
RE Revenue from Own Use Operating Costs Settlement


TXT50:
RE Rev.fr. Rel.Vacancy Operating Costs Advance Pyt


TXT50:
RE Revenue from Management of Rental Objects


TXT50:
RE Adjustment - Rental Management Revenue


TXT50:
RE Revenue from Non-Deductible Input Tax OC SU


TXT50:
RE Revenue from Deductible Input Tax/Fxd Asset


TXT50:
Operating profit of development order settlements


TXT50:
Operating profit of construction order settlements


TXT50:
Business area adjustment - customer cash discount


TXT50:
Business area adjust.-unauthorized cust. deducts


TXT50:
RE Rental Sales Deduction (Third party/Own)


TXT50:
Business area adjustment other sales deductions


TXT50:
Inventory change - own materials quality control


TXT50:
Inv. change-cost of own goods sold with cost elem.


TXT50:
Inventory change - additions to own products


TXT50:
Inventory change-cost of goods sold w/o cost elem.


TXT50:
Inventory change - additions to external products


TXT50:
Invent.change sale of ext.products w.cost element


TXT50:
Prov. for potential value fluctuations-fin.prodts


TXT50:
Unappropriated retained earnings from previous yr


TXT50:
Valuation retained earnings from previous year


TXT50:
Additions/withdrawals - reserves own shares


TXT50:
Additions/withdrawals - reserves req. by articles


TXT50:
Additions/withdrawals - other surplus reserves


TXT50:
Capitalization - deficit not covd by stkhldrs equ.


TXT50:
Deficit not covered by stockholders' equity


