mirror of
https://github.com/Karaka-Management/oms-Balance.git
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810 lines
34 KiB
JSON
810 lines
34 KiB
JSON
[
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{
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"name": "Assets",
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"l11n": {
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"en": "Assets",
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"de": "Aktivseite"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "A.A",
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"l11n": {
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"en": "Capital Assets",
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"de": "Anlagevermögen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "A.A.I",
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"l11n": {
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"en": "Intangible Assets",
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"de": "Immaterielle Vermögensgegenständ"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "A.A.I.1",
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"l11n": {
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"en": "Self-determined trademarks and similar rights and values",
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"de": "Selbst geschaffene gewerbliche Schutzrechte und ähnliche Rechte und Werte"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.A.I.2",
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"l11n": {
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"en": "Purchased licenses, trademarks and similar rights and values as well as licenses to such rights and values",
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"de": "entgeltlich erworbene Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.A.I.3",
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"l11n": {
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"en": "Goodwill",
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"de": "Geschäfts- oder Firmenwert"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.A.I.4",
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"l11n": {
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"en": "Advance payments made",
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"de": "geleistete Anzahlungen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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}
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]
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},
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{
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"name": "A.A.II",
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"l11n": {
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"en": "Tangible Assets",
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"de": "Sachanlagen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "A.A.II.1",
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"l11n": {
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"en": "Properties, rights equivalent to real property and buildings, including buildings on third-party land",
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"de": "Grundstücke, grundstücksgleiche Rechte und Bauten einschließlich der Bauten auf fremden Grundstücken"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.A.II.2",
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"l11n": {
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"en": "Technical equipment and machinery",
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"de": "technische Anlagen und Maschinen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.A.II.3",
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"l11n": {
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"en": "Other equipment, operating and office equipment",
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"de": "andere Anlagen, Betriebs- und Geschäftsausstattung"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.A.II.4",
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"l11n": {
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"en": "Advance payments made and construction in progress",
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"de": "geleistete Anzahlungen und Anlagen im Bau"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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}
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]
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},
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{
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"name": "A.A.III",
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"l11n": {
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"en": "Financial Assets",
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"de": "Finanzanlagen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "A.A.III.1",
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"l11n": {
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"en": "Shares in affiliated companies",
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"de": "Anteile an verbundenen Unternehmen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.A.III.2",
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"l11n": {
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"en": "Loans to affiliated companies",
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"de": "Ausleihungen an verbundene Unternehmen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.A.III.3",
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"l11n": {
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"en": "Other long-term equity investments",
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"de": "Beteiligungen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.A.III.4",
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"l11n": {
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"en": "Loans to other long-term investees and investors",
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"de": "Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.A.III.5",
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"l11n": {
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"en": "Long-term securities",
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"de": "Wertpapiere des Anlagevermögens"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.A.III.6",
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"l11n": {
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"en": "Other loans",
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"de": "sonstige Ausleihungen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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}
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]
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}
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]
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},
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{
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"name": "A.B",
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"l11n": {
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"en": "Current Assets",
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"de": "Umlaufvermögen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "A.B.I",
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"l11n": {
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"en": "Inventories",
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"de": "Vorräte"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "A.B.I.1",
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"l11n": {
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"en": "Raw materials, consumables and supplies",
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"de": "Roh-, Hilfs- und Betriebsstoffe"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.B.I.2",
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"l11n": {
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"en": "Work in progress",
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"de": "unfertige Erzeugnisse, unfertige Leistungen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.B.I.3",
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"l11n": {
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"en": "Finished goods and merchandise",
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"de": "fertige Erzeugnisse und Waren"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.B.I.4",
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"l11n": {
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"en": "Advance payments made",
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"de": "geleistete Anzahlungen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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}
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]
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},
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{
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"name": "A.B.II",
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"l11n": {
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"en": "Accounts Receivables and other Payables",
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"de": "Forderungen und sonstige Vermögensgegenstände"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "A.B.II.1",
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"l11n": {
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"en": "Trade receivables",
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"de": "Forderungen aus Lieferungen und Leistungen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.B.II.2",
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"l11n": {
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"en": "Receivables from affiliated companies",
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"de": "Forderungen gegen verbundene Unternehmen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.B.II.3",
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"l11n": {
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"en": "Receivables from other long-term investees and investors",
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"de": "Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.B.II.4",
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"l11n": {
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"en": "Other assets or other liabilities",
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"de": "sonstige Vermögensgegenstände"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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}
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]
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},
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{
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"name": "A.B.III",
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"l11n": {
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"en": "Securities",
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"de": "Wertpapiere"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "A.B.III.1",
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"l11n": {
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"en": "Shares in affiliated companies",
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"de": "Anteile an verbundenen Unternehmen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.B.III.2",
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"l11n": {
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"en": "Other securities",
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"de": "sonstige Wertpapiere"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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}
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]
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},
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{
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"name": "A.B.IV",
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"l11n": {
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"en": "Cash Assets",
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"de": "Kassenbestand, Bundesbankguthaben, Guthaben bei Kreditinstituten und Schecks"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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}
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]
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},
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{
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"name": "A.C",
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"l11n": {
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"en": "Accrual",
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"de": "Rechnungsabgrenzungsposten"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.D",
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"l11n": {
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"en": "Deferred tax assets",
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"de": "Aktive latente Steuern"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "A.E",
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"l11n": {
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"en": "Difference",
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"de": "Aktiver Unterschiedsbetrag aus der Vermögensverrechnung"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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}
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]
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},
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{
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"name": "Liabilities",
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"l11n": {
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"en": "Liabilities",
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"de": "Passivseite"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "P.A",
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"l11n": {
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"en": "Equity",
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"de": "Eigenkapital"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "P.A.I",
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"l11n": {
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"en": "Subscribed Capital",
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"de": "Gezeichnetes Kapital"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "P.A.II",
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"l11n": {
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"en": "Capital Reserve",
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"de": "Kapitalrücklage"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "P.A.III",
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"l11n": {
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"en": "Retained Earnings",
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"de": "Gewinnrücklagen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": [
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{
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"name": "P.A.III.1",
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"l11n": {
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"en": "Mandatory reserve",
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"de": "gesetzliche Rücklage"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "P.A.III.2",
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"l11n": {
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"en": "Reserve for shares in a parent or majority investor",
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"de": "Rücklage für Anteile an einem herrschenden oder mehrheitlich beteiligten Unternehmen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "P.A.III.3",
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"l11n": {
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"en": "Reserves provided for by the article of association",
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"de": "satzungsmäßige Rücklagen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "P.A.III.4",
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"l11n": {
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"en": "Other retained earnings",
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"de": "andere Gewinnrücklagen"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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}
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]
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},
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{
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"name": "P.A.IV",
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"l11n": {
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"en": "Earnings carryover/Loss carryover",
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"de": "Gewinnvortrag/Verlustvortrag"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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},
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{
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"name": "P.A.V",
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"l11n": {
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"en": "Annual Net Profit/Annual Net Deficit",
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"de": "Jahresüberschuss/Jahresfehlbetrag"
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},
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"account": [],
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"type": "category",
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"formula": "",
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"style": "category",
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"children": []
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|
}
|
|
]
|
|
},
|
|
{
|
|
"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": [],
|
|
"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": [],
|
|
"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": [],
|
|
"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": [],
|
|
"type": "category",
|
|
"formula": "",
|
|
"style": "category",
|
|
"children": []
|
|
},
|
|
{
|
|
"name": "P.C.8",
|
|
"l11n": {
|
|
"en": "Other liabilities",
|
|
"de": "sonstige Verbindlichkeiten"
|
|
},
|
|
"account": [],
|
|
"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": "Rechnungsabgrenzungsposten"
|
|
},
|
|
"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": []
|
|
}
|
|
]
|
|
}
|
|
] |