[
    {
        "name": "1",
        "l11n": {
            "en": "Turnover",
            "de": "Umsatzerlöse"
        },
        "account": [2750,2751,2752,2753,2754,2764],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": []
    },
    {
        "name": "2",
        "l11n": {
            "en": "Increase or reduction of stocks of finished goods and work in progress",
            "de": "Erhöhung oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen"
        },
        "account": [],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": []
    },
    {
        "name": "3",
        "l11n": {
            "en": "Work performed by the undertaking for its own purposes and carried as an asset",
            "de": "Andere aktivierte Eigenleistungen"
        },
        "account": [],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": []
    },
    {
        "name": "4",
        "l11n": {
            "en": "Other operating earnings",
            "de": "Sonstige betriebliche Erträge"
        },
        "account": [2315,2316,2317,2318,2500,2501,2504,2508,2510,2520,2590,2594,2660,2661,2666,2700,2705,2707,2709,2710,2711,2712,2713,2714,2715,2716,2720,2723,2725,2726,2727,2728,2729,2730,2731,2732,2735,2736,2737,2740,2741,2742,2743,2744,2746,2747,2749,2760,2762,2790,2745,2746,2747,2749],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": []
    },
    {
        "name": "5",
        "l11n": {
            "en": "Expenditures on materials",
            "de": "Materialaufwand"
        },
        "account": [],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": [
            {
                "name": "5a",
                "l11n": {
                    "en": "Expenditures for raw materials, auxiliary supplies and consumables and for purchased goods",
                    "de": "Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren"
                },
                "account": [3000,3010,3011,3012,3013,3014,3015,3016,3017,3018,3019,3020,3021,3022,3023,3024,3025,3026,3027,3028,3029,3030,3031,3032,3033,3034,3035,3036,3037,3038,3039,3040,3041,3042,3043,3044,3045,3046,3047,3048,3049,3050,3051,3052,3053,3054,3055,3056,3057,3058,3059,3060,3061,3062,3063,3064,3065,3066,3067,3068,3069,3070,3071,3072,3073,3074,3075,3076,3077,3078,3079,3080,3081,3082,3083,3084,3085,3086,3087,3088,3089,3090,3091,3092,3093,3094,3095,3096,3097,3098,3200,3300,3301,3302,3303,3304,3305,3306,3307,3308,3309,3310,3311,3312,3313,3314,3315,3316,3317,3318,3319,3320,3321,3322,3323,3324,3325,3326,3327,3328,3329,3330,3331,3332,3333,3334,3335,3336,3337,3338,3339,3340,3341,3342,3343,3344,3345,3346,3347,3348,3349,3400,3401,3402,3403,3404,3405,3406,3407,3408,3409,3410,3411,3412,3413,3414,3415,3416,3417,3418,3419,3420,3421,3422,3423,3424,3425,3426,3427,3428,3429,3430,3431,3432,3433,3434,3435],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            },
            {
                "name": "5b",
                "l11n": {
                    "en": "Expenditures for purchased services",
                    "de": "Aufwendungen für bezogene Leistungen"
                },
                "account": [3100,3106,3107,3108,3109,3110,3111,3112,3113,3114,3115,3116,3117,3118,3119,3120,3121,3122,3123,3124,3125,3126,3127,3128,3129,3130,3131,3132,3133,3134,3135,3136,3137,3138,3139,3140,3141,3142,3143,3144,3145,3146,3147,3148,3149,3150,3151,3152,3153,3154,3155,3156,3157,3158,3159,3160,3165,3170,3175,3180,3185],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            }
        ]
    },
    {
        "name": "GP",
        "l11n": {
            "en": "Gross profit",
            "de": "Rohertrag"
        },
        "account": [],
        "type": "formula",
        "formula": "1+2+3+4+5",
        "style": "subtotal",
        "children": []
    },
    {
        "name": "GPratio",
        "l11n": {
            "en": "Gross profit %",
            "de": "Rohertragsmarge %"
        },
        "account": [],
        "type": "formula",
        "formula": "GP/1",
        "style": "ratio",
        "children": []
    },
    {
        "name": "6",
        "l11n": {
            "en": "Staff costs",
            "de": "Personalaufwand"
        },
        "account": [],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": [
            {
                "name": "6a",
                "l11n": {
                    "en": "Wages and salaries",
                    "de": "Löhne und Gehälter"
                },
                "account": [],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            },
            {
                "name": "6b",
                "l11n": {
                    "en": "Social security contributions and expenditures for old-age pension schemes and for support",
                    "de": "soziale Abgaben und Aufwendungen für Altersversorgung und für Unterstützung"
                },
                "account": [],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": [
                    {
                        "name": "6bthereof",
                        "l11n": {
                            "en": "thereof relating to the old-age pension scheme",
                            "de": "davon für Altersversorgung"
                        },
                        "account": [],
                        "type": "category",
                        "formula": "",
                        "style": "category",
                        "children": []
                    }
                ]
            }
        ]
    },
    {
        "name": "7",
        "l11n": {
            "en": "Amortisations / depreciations",
            "de": "Abschreibungen"
        },
        "account": [],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": [
            {
                "name": "7a",
                "l11n": {
                    "en": "Intangible assets forming part of the fixed assets and of tangible fixed assets",
                    "de": "auf immaterielle Vermögensgegenstände des Anlagevermögens und Sachanlage"
                },
                "account": [],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            },
            {
                "name": "7b",
                "l11n": {
                    "en": "Assets reported as part of the current assets, to the extent that they exceed the depreciations customarily stated for the share capital company",
                    "de": "auf Vermögensgegenstände des Umlaufvermögens, soweit diese die in der Kapitalgesellschaft üblichen Abschreibungen überschreiten"
                },
                "account": [2430,2431,2432,2433,2434,2345,2436,2437,2438,2440,2441],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            }
        ]
    },
    {
        "name": "8",
        "l11n": {
            "en": "Other operating expenses",
            "de": "Sonstige betriebliche Aufwendungen"
        },
        "account": [],
        "type": "category",
        "formula": "",
        "expanded": true,
        "style": "category",
        "children": [
            {
                "name": "8a",
                "l11n": {
                    "en": "General expenses",
                    "de": "Allgemeine Aufwendungen"
                },
                "account": [2010, 2020, 2307, 2309, 4901, 4902, 4903, 4904, 4905, 4909],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            },
            {
                "name": "8b",
                "l11n": {
                    "en": "Building and property costs",
                    "de": "Raum- und Grundstückskosten"
                },
                "account": [2350, 4200, 4210, 4211, 4212, 4215, 4219, 4220, 4222, 4228, 4229, 4230, 4240, 4250, 4260, 4270, 4280, 4288, 4289, 4290],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            },
            {
                "name": "8c",
                "l11n": {
                    "en": "Donations",
                    "de": "Spenden / Zuwendungen"
                },
                "account": [2380, 2381, 2382, 2383, 2384, 2387, 2389, 2390],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            },
            {
                "name": "8d",
                "l11n": {
                    "en": "Levies",
                    "de": "Versicherungen / Abgaben"
                },
                "account": [4360, 4366, 4370, 4380, 4390, 4396, 4397],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            },
            {
                "name": "8e",
                "l11n": {
                    "en": "Repair / Maintenance",
                    "de": "Reparatur / Instandhaltung"
                },
                "account": [4800, 4801, 4805, 4806, 4809],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            },
            {
                "name": "8f",
                "l11n": {
                    "en": "Vehicle costs",
                    "de": "KFZ-Kosten"
                },
                "account": [4500, 4520, 4530, 4540, 4550, 4560, 4570, 4575, 4580, 4590],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            },
            {
                "name": "8g",
                "l11n": {
                    "en": "Advertising and travel expenses",
                    "de": "Werbe- und Reisekosten"
                },
                "account": [4600, 4605, 4630, 4631, 4632, 4635, 4636, 4639, 4640, 4650, 4651, 4652, 4653, 4654, 4655, 4660, 4663, 4664, 4666, 4668, 4670, 4672, 4673, 4674, 4676, 4678, 4679, 4680, 4681],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            },
            {
                "name": "8h",
                "l11n": {
                    "en": "Other costs",
                    "de": "Sonstige Kosten"
                },
                "account": [2150, 2151, 2166, 2170, 2171, 2176, 2385, 2386, 4139, 4300, 4301, 4306, 4810, 4969, 4970, 4971, 4975, 4976],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            }
        ]
    },
    {
        "name": "9",
        "l11n": {
            "en": "Income from participating interests",
            "de": "Erträge aus Beteiligungen"
        },
        "account": [2480,2491,2492,2493,2494,2495,2496,2497,2498,2499,2600,2603,2613,2614,2615,2616,2618,2619,2792,2794],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": [
            {
                "name": "9thereof",
                "l11n": {
                    "en": "thereof derived from affiliated undertakings",
                    "de": "davon aus verbundenen Unternehmen"
                },
                "account": [],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            }
        ]
    },
    {
        "name": "10",
        "l11n": {
            "en": "Income from other investments and loans forming part of the financial assets",
            "de": "Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens"
        },
        "account": [2620,2621,2622,2623,2625,2626,2640,2641,2646,2647,2648,2649],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": [
            {
                "name": "10thereof",
                "l11n": {
                    "en": "thereof derived from affiliated undertakings",
                    "de": "davon aus verbundenen Unternehmen"
                },
                "account": [],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            }
        ]
    },
    {
        "name": "11",
        "l11n": {
            "en": "Other interest receivable and similar income",
            "de": "Sonstige Zinsen und ähnliche Erträge"
        },
        "account": [2650,2653,2654,2655,2656,2657,2658,2659,2670,2679,2680,2682,2683,2684,2685,2686,2687,2688,2689],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": [
            {
                "name": "11thereof",
                "l11n": {
                    "en": "thereof derived from affiliated undertakings",
                    "de": "davon aus verbundenen Unternehmen"
                },
                "account": [],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            }
        ]
    },
    {
        "name": "12",
        "l11n": {
            "en": "Depreciations of financial assets and of investment securities forming part of the current assets",
            "de": "Abschreibungen auf Finanzanlagen und auf Wertpapiere des Umlaufvermögens"
        },
        "account": [],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": []
    },
    {
        "name": "13",
        "l11n": {
            "en": "Interest payable and similar expenses",
            "de": "Zinsen und ähnliche Aufwendungen,"
        },
        "account": [2105,2106,2107,2108,2109,2110,2111,2113,2114,2115,2116,2117,2118,2119,2120,2123,2124,2125,2126,2127,2128,2129,2130,2139,2140,2141,2142,2143,2144,2145,2146,2147,2148,2149],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": [
            {
                "name": "13thereof",
                "l11n": {
                    "en": "thereof derived from affiliated undertakings",
                    "de": "davon aus verbundenen Unternehmen"
                },
                "account": [],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            }
        ]
    },
    {
        "name": "14",
        "l11n": {
            "en": "Taxes on income and earnings",
            "de": "Steuern vom Einkommen und vom Ertrag"
        },
        "account": [],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": [
            {
                "name": "14a",
                "l11n": {
                    "en": "Current",
                    "de": "Tatsächliche Steuern"
                },
                "account": [2200,2203,2204,2208,2209,2210,2213,2216,2218,2219,2250,2255,2260,2265,2281,2283],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            },
            {
                "name": "14b",
                "l11n": {
                    "en": "Deferred",
                    "de": "Latente Steuern"
                },
                "account": [],
                "type": "category",
                "formula": "",
                "style": "category",
                "children": []
            }
        ]
    },
    {
        "name": "15",
        "l11n": {
            "en": "Profit or loss after taxes",
            "de": "Ergebnis nach Steuern"
        },
        "account": [],
        "type": "formula",
        "formula": "1+2+3+4+5+6+7+8+9+10+11+12+13+14",
        "style": "subtotal",
        "children": []
    },
    {
        "name": "16",
        "l11n": {
            "en": "Other taxes",
            "de": "Sonstige Steuern"
        },
        "account": [2285,2287,2289,2375],
        "type": "category",
        "formula": "",
        "style": "category",
        "children": []
    },
    {
        "name": "17",
        "l11n": {
            "en": "Net income for the year / net loss for the year",
            "de": "Jahresüberschuss/Jahresfehlbetrag"
        },
        "account": [],
        "type": "formula",
        "formula": "15+16",
        "style": "total",
        "children": []
    },
    {
        "name": "ProfitRatio",
        "l11n": {
            "en": "Net profit %",
            "de": "Jahresergebnis %"
        },
        "account": [],
        "type": "formula",
        "formula": "(15+16)/1",
        "style": "ratio",
        "children": []
    }
]