oms-Balance/Admin/Install/Coa/SKR03_DE_IFRS.json
Dennis Eichhorn 23b2181b01 bump
2024-02-28 05:09:09 +00:00

649 lines
24 KiB
JSON

[
{
"name": "Assets",
"l11n": {
"en": "Assets",
"de": "Aktivseite"
},
"account": [],
"type": "category",
"formula": "",
"style": "total",
"expanded": true,
"children": [
{
"name": "A.A",
"l11n": {
"en": "Non-Current Assets",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": [
{
"name": "A.A.I",
"l11n": {
"en": "Intangible Assets",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.A.II",
"l11n": {
"en": "Property, plant and equipment",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.A.III",
"l11n": {
"en": "Lease assets",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.A.IV",
"l11n": {
"en": "Investment property",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.A.V",
"l11n": {
"en": "Equity-accounted investments",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.A.VI",
"l11n": {
"en": "Other equity investments",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.A.VII",
"l11n": {
"en": "Financial services receivables",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.A.VIII",
"l11n": {
"en": "Other financial assets",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.A.IX",
"l11n": {
"en": "Other receivables",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.A.X",
"l11n": {
"en": "Tax receivables",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.A.XI",
"l11n": {
"en": "Deferred tax assets",
"de": ""
},
"account": [],
"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": "Trade receivables ",
"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": "Financial services receivables",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.B.IV",
"l11n": {
"en": "Other financial asset",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.B.V",
"l11n": {
"en": "Tax receivables",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.B.VI",
"l11n": {
"en": "Marketable securities and time deposits",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.B.VII",
"l11n": {
"en": "Cash and cash equivalents",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "A.B.VIII",
"l11n": {
"en": "Assets held for sale",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
}
]
}
]
},
{
"name": "Liabilities",
"l11n": {
"en": "Equity & Liabilities",
"de": "Passivseite"
},
"account": [],
"type": "category",
"formula": "",
"style": "total",
"expanded": true,
"children": [
{
"name": "P.A",
"l11n": {
"en": "Equity",
"de": "Eigenkapital"
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": [
{
"name": "P.A.I",
"l11n": {
"en": "Subscribed Capital",
"de": "Gezeichnetes Kapital"
},
"account": [],
"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.IV",
"l11n": {
"en": "Other reserves",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
}
]
},
{
"name": "P.B",
"l11n": {
"en": "Non-Current Liabilities",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": [
{
"name": "P.B.I",
"l11n": {
"en": "Financial liabilities",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.B.II",
"l11n": {
"en": "Other financial liabilities",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.B.III",
"l11n": {
"en": "Other liabilities",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.B.IV",
"l11n": {
"en": "Deferred tax liabilities",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.B.V",
"l11n": {
"en": "Provisions for pensions",
"de": "n"
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.B.VI",
"l11n": {
"en": "Provisions for taxes",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.B.VII",
"l11n": {
"en": "Other provisions",
"de": "sonstige Rückstellungen"
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
}
]
},
{
"name": "P.C",
"l11n": {
"en": "Current liabilities",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": [
{
"name": "P.C.I",
"l11n": {
"en": "Financial liabilities",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.C.II",
"l11n": {
"en": "Trade payables",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.C.III",
"l11n": {
"en": "Tax payables",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.C.IV",
"l11n": {
"en": "Other financial liabilities ",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.C.V",
"l11n": {
"en": "Other liabilities",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.C.VI",
"l11n": {
"en": "Provisions for taxes",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.C.VII",
"l11n": {
"en": "Other provisions",
"de": ""
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
},
{
"name": "P.C.VIII",
"l11n": {
"en": "Liabilities associated with assets held for sale ",
"de": "n"
},
"account": [],
"type": "category",
"formula": "",
"style": "category",
"children": []
}
]
}
]
}
]