mirror of
https://github.com/Karaka-Management/oms-Balance.git
synced 2026-01-11 07:08:41 +00:00
812 lines
34 KiB
JSON
812 lines
34 KiB
JSON
[
|
|
{
|
|
"name": "Assets",
|
|
"l11n": {
|
|
"en": "Assets",
|
|
"de": "Aktivseite"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "total",
|
|
"expanded": true,
|
|
"children": [
|
|
{
|
|
"name": "A.A",
|
|
"l11n": {
|
|
"en": "Capital Assets",
|
|
"de": "Anlagevermögen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "A.A.I",
|
|
"l11n": {
|
|
"en": "Intangible Assets",
|
|
"de": "Immaterielle Vermögensgegenständ"
|
|
},
|
|
"account": [5],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "A.A.I.1",
|
|
"l11n": {
|
|
"en": "Self-determined trademarks and similar rights and values",
|
|
"de": "Selbst geschaffene gewerbliche Schutzrechte und ähnliche Rechte und Werte"
|
|
},
|
|
"account": [43,44,45,46,47,48],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.A.I.2",
|
|
"l11n": {
|
|
"en": "Purchased licenses, trademarks and similar rights and values as well as licenses to such rights and values",
|
|
"de": "entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten"
|
|
},
|
|
"account": [10,15,20,25,27,30],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.A.I.3",
|
|
"l11n": {
|
|
"en": "Goodwill",
|
|
"de": "Geschäfts- oder Firmenwert"
|
|
},
|
|
"account": [35],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.A.I.4",
|
|
"l11n": {
|
|
"en": "Advance payments made",
|
|
"de": "geleistete Anzahlungen"
|
|
},
|
|
"account": [38,39],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "A.A.II",
|
|
"l11n": {
|
|
"en": "Tangible Assets",
|
|
"de": "Sachanlagen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "A.A.II.1",
|
|
"l11n": {
|
|
"en": "Properties, rights equivalent to real property and buildings, including buildings on third-party land",
|
|
"de": "Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken"
|
|
},
|
|
"account": [50,59,60,65,70,75,80,85,90,100,110,111,112,113,115,140,145,146,147,148,149,160,165,170,175,176,177,178,179,190,191,192,193,194],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.A.II.2",
|
|
"l11n": {
|
|
"en": "Technical equipment and machinery",
|
|
"de": "technische Anlagen und Maschinen"
|
|
},
|
|
"account": [200,210,220,240,260,280],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.A.II.3",
|
|
"l11n": {
|
|
"en": "Other equipment, operating and office equipment",
|
|
"de": "andere Anlagen, Betriebs- und Geschäftsausstattung"
|
|
},
|
|
"account": [300,310,320,350,380,400,410,420,430,440,450,460,480,485,490],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.A.II.4",
|
|
"l11n": {
|
|
"en": "Advance payments made and construction in progress",
|
|
"de": "geleistete Anzahlungen und Anlagen im Bau"
|
|
},
|
|
"account": [79,120,129,150,159,180,189,195,199,290,299,498,499],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "A.A.III",
|
|
"l11n": {
|
|
"en": "Financial Assets",
|
|
"de": "Finanzanlagen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "A.A.III.1",
|
|
"l11n": {
|
|
"en": "Shares in affiliated companies",
|
|
"de": "Anteile an verbundenen Unternehmen"
|
|
},
|
|
"account": [500,501,502,503,504,509],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.A.III.2",
|
|
"l11n": {
|
|
"en": "Loans to affiliated companies",
|
|
"de": "Ausleihungen an verbundene Unternehmen"
|
|
},
|
|
"account": [505,506,507,508,520,523,524],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.A.III.3",
|
|
"l11n": {
|
|
"en": "Other long-term equity investments",
|
|
"de": "Beteiligungen"
|
|
},
|
|
"account": [510,513,516,517,518,519,570],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.A.III.4",
|
|
"l11n": {
|
|
"en": "Loans to other long-term investees and investors",
|
|
"de": "Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.A.III.5",
|
|
"l11n": {
|
|
"en": "Long-term securities",
|
|
"de": "Wertpapiere des Anlagevermögens"
|
|
},
|
|
"account": [525,530,535,538],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.A.III.6",
|
|
"l11n": {
|
|
"en": "Other loans",
|
|
"de": "sonstige Ausleihungen"
|
|
},
|
|
"account": [540,550,580,582,583,584,586,590],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "A.B",
|
|
"l11n": {
|
|
"en": "Current Assets",
|
|
"de": "Umlaufvermögen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "A.B.I",
|
|
"l11n": {
|
|
"en": "Inventories",
|
|
"de": "Vorräte"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "A.B.I.1",
|
|
"l11n": {
|
|
"en": "Raw materials, consumables and supplies",
|
|
"de": "Roh-, Hilfs- und Betriebsstoffe"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.B.I.2",
|
|
"l11n": {
|
|
"en": "Work in progress",
|
|
"de": "unfertige Erzeugnisse, unfertige Leistungen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.B.I.3",
|
|
"l11n": {
|
|
"en": "Finished goods and merchandise",
|
|
"de": "fertige Erzeugnisse und Waren"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.B.I.4",
|
|
"l11n": {
|
|
"en": "Advance payments made",
|
|
"de": "geleistete Anzahlungen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "A.B.II",
|
|
"l11n": {
|
|
"en": "Accounts Receivables and other Payables",
|
|
"de": "Forderungen und sonstige Vermögensgegenstände"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "A.B.II.1",
|
|
"l11n": {
|
|
"en": "Trade receivables",
|
|
"de": "Forderungen aus Lieferungen und Leistungen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.B.II.2",
|
|
"l11n": {
|
|
"en": "Receivables from affiliated companies",
|
|
"de": "Forderungen gegen verbundene Unternehmen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.B.II.3",
|
|
"l11n": {
|
|
"en": "Receivables from other long-term investees and investors",
|
|
"de": "Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.B.II.4",
|
|
"l11n": {
|
|
"en": "Other assets or other liabilities",
|
|
"de": "sonstige Vermögensgegenstände"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "A.B.III",
|
|
"l11n": {
|
|
"en": "Securities",
|
|
"de": "Wertpapiere"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "A.B.III.1",
|
|
"l11n": {
|
|
"en": "Shares in affiliated companies",
|
|
"de": "Anteile an verbundenen Unternehmen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.B.III.2",
|
|
"l11n": {
|
|
"en": "Other securities",
|
|
"de": "sonstige Wertpapiere"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "A.B.IV",
|
|
"l11n": {
|
|
"en": "Cash Assets",
|
|
"de": "Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "A.C",
|
|
"l11n": {
|
|
"en": "Accrual",
|
|
"de": "ARAP"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.D",
|
|
"l11n": {
|
|
"en": "Deferred tax assets",
|
|
"de": "Aktive latente Steuern"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "A.E",
|
|
"l11n": {
|
|
"en": "Difference",
|
|
"de": "Aktiver Unterschiedsbetrag aus der Vermögensverrechnung"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "Liabilities",
|
|
"l11n": {
|
|
"en": "Liabilities",
|
|
"de": "Passivseite"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "total",
|
|
"expanded": true,
|
|
"children": [
|
|
{
|
|
"name": "P.A",
|
|
"l11n": {
|
|
"en": "Equity",
|
|
"de": "Eigenkapital"
|
|
},
|
|
"account": [810,811,812,813,815,819],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "P.A.I",
|
|
"l11n": {
|
|
"en": "Subscribed Capital",
|
|
"de": "Gezeichnetes Kapital"
|
|
},
|
|
"account": [800,809],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.A.II",
|
|
"l11n": {
|
|
"en": "Capital Reserve",
|
|
"de": "Kapitalrücklage"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.A.III",
|
|
"l11n": {
|
|
"en": "Retained Earnings",
|
|
"de": "Gewinnrücklagen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "P.A.III.1",
|
|
"l11n": {
|
|
"en": "Mandatory reserve",
|
|
"de": "gesetzliche Rücklage"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.A.III.2",
|
|
"l11n": {
|
|
"en": "Reserve for shares in a parent or majority investor",
|
|
"de": "Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.A.III.3",
|
|
"l11n": {
|
|
"en": "Reserves provided for by the article of association",
|
|
"de": "satzungsmäßige Rücklagen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.A.III.4",
|
|
"l11n": {
|
|
"en": "Other retained earnings",
|
|
"de": "andere Gewinnrücklagen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "P.A.IV",
|
|
"l11n": {
|
|
"en": "Earnings carryover/Loss carryover",
|
|
"de": "Gewinnvortrag/Verlustvortrag"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.A.V",
|
|
"l11n": {
|
|
"en": "Annual Net Profit/Annual Net Deficit",
|
|
"de": "Jahresüberschuss/Jahresfehlbetrag"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "P.B",
|
|
"l11n": {
|
|
"en": "Provisions",
|
|
"de": "Rückstellungen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "P.B.1",
|
|
"l11n": {
|
|
"en": "Provisions for pensions and similar obligations",
|
|
"de": "Rückstellungen für Pensionen und ähnliche Verpflichtungen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.B.2",
|
|
"l11n": {
|
|
"en": "Provisions for taxes",
|
|
"de": "Steuerrückstellungen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.B.3",
|
|
"l11n": {
|
|
"en": "Other provisions",
|
|
"de": "sonstige Rückstellungen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "P.C",
|
|
"l11n": {
|
|
"en": "Liabilities",
|
|
"de": "Verbindlichkeiten"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "P.C.1",
|
|
"l11n": {
|
|
"en": "Bonds",
|
|
"de": "Anleihen"
|
|
},
|
|
"account": [600,601,605,610,615,616,620,625],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "P.C.1.a",
|
|
"l11n": {
|
|
"en": "thereof convertible",
|
|
"de": "davon konvertibel"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "P.C.2",
|
|
"l11n": {
|
|
"en": "Liabilities to financial institutions",
|
|
"de": "Verbindlichkeiten gegenüber Kreditinstituten"
|
|
},
|
|
"account": [630, 631, 640, 650,660,661,670,680,690,699],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.C.3",
|
|
"l11n": {
|
|
"en": "Advance payments received on orders",
|
|
"de": "erhaltene Anzahlungen auf Bestellungen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.C.4",
|
|
"l11n": {
|
|
"en": "Trade payables",
|
|
"de": "Verbindlichkeiten aus Lieferungen und Leistungen"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.C.5",
|
|
"l11n": {
|
|
"en": "Liabilities on bills accepted and drawn",
|
|
"de": "Verbindlichkeiten aus der Annahme gezogener Wechsel und der Ausstellung eigener Wechsel"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.C.6",
|
|
"l11n": {
|
|
"en": "Liabilities to affiliated companies",
|
|
"de": "Verbindlichkeiten gegenüber verbundenen Unternehmen"
|
|
},
|
|
"account": [700,701,705,710],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.C.7",
|
|
"l11n": {
|
|
"en": "Liabilities to companies invested in",
|
|
"de": "Verbindlichkeiten gegenüber Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
|
|
},
|
|
"account": [715,716,720,725],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.C.8",
|
|
"l11n": {
|
|
"en": "Other liabilities",
|
|
"de": "sonstige Verbindlichkeiten"
|
|
},
|
|
"account": [730,731,740,750,755,760,761,764,767,770,771,774,777,780,781,784,787,790,799],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": [
|
|
{
|
|
"name": "P.C.8.a",
|
|
"l11n": {
|
|
"en": "thereof from taxes",
|
|
"de": "davon aus Steuern"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.C.8.b",
|
|
"l11n": {
|
|
"en": "thereof social security liabilities",
|
|
"de": "davon im Rahmen der sozialen Sicherheit"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
}
|
|
]
|
|
},
|
|
{
|
|
"name": "P.D",
|
|
"l11n": {
|
|
"en": "Accrual",
|
|
"de": "PRAP"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.E",
|
|
"l11n": {
|
|
"en": "Deferred tax liabilities",
|
|
"de": "Passive latente Steuern"
|
|
},
|
|
"account": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
}
|
|
]
|
|
}
|
|
] |