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<h3>Innovations in the standard chart of accounts and accounting standards for Austria</h3><div>Changes have been made to the BMD standards. In order for these changes to be available in your database, you have to update the following standards: </div><ul><li>Standard chart of accounts</li><li>Outline texts and key figures</li><li>Report types and text modules</li><li>Project templates</li><li>AU-checklist template</li></ul><div>Further information on updating the standards can be found in our  <a href="[HELP]\OES\Documents\1153742660057701430.html" target="_self">Help</a>, in case of changes/additions of the accounts or changes of the outline in the standard chart of accounts, please follow  <a href="[HELP]\OES\Documents\1448452346000408320.html" target="_self">Document</a>  note!<br></div>
<div><br></div><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <u> Standard chart of accounts </u> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">The following accounts have been created:</p><ul><li><font face="Times New Roman">
<font face="Times New Roman"><font face="Times New Roman">
</font></font></font><span style='mso-fareast-font-family: "Times New Roman";'>8051 -
 Distribution-equal revenues from thesuring funds (fixed assets)</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>8065 -
 Distribution-equal revenues from thesuring funds (continuous assets)</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">&nbsp;</p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Report types
and text modules</span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span> <strong>6010 Business
and Economic Status:</strong> </span></p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>The text module "Financial position  cash flow statement" according to
 AFRAC statement 36 has been added.</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">300 Diagrams:</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Cash flow analysis - GFR acc. to IAS 7: in the 2 data series, the value
 was set to "<span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Change of cash" changed to value of current year (instead of 3.PY). </span></span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Cash flow in % of operating performance - GFR acc. to IAS 7: in the 
 data series "Cash flow in % BL", the value was changed to flag 518 (instead of 520
.</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>The following text modules have been created and use the
 evaluation schema 329 cash flow statement according to the AFRAC statement 36.
 setting with text module proposal when using outline schema 329: </span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Cash flow in % of operating performance - GFR acc. to AFRAC statement
 36</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Repayment power of borrowed capital - DLN acc. to AFRAC statement 36</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Bank loan repayment power - DLN acc. to AFRAC statement 36</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Cash flow analysis - GFR acc. to AFRAC statement 36</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span lang="EN-US" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: EN-US;'>What/s about cash? DLN acc. to AFRAC statement 36</span></li><font face="Times New Roman"><font face="Times New Roman"><font face="Times New Roman"><span lang="DE" style="mso-ansi-language: DE;"><br><font face="Times New Roman"><br></font></span></font></font></font></ul></ul><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Project templates</span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">45 -
annual accounts</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">Checklist point
Evaluations/Balance sheet evaluations </span></p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l6 level1 lfo1;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>"cash flow account": setting outline schema 309 to 329
 changed. </span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">100 -
Financial statements (group) </span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">Checklist point
Evaluations/Balance sheet evaluations: </span></p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>"Group - cash flow statement": setting outline schema from 309
 to 329 changed. </span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">120  BMD
"Completion navigator" firm</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">Checklist item 6.
annual accounts / evaluations / evaluations for asset, financial and
revenue: </span></p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>"Preparation
 cash flow statement": settings outline schema changed from 309 to 329
. </span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">121  BMD
"Completion navigator" company</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">Checklist item 4.
annual accounts according to UGB / evaluations / evaluations for asset, financial 
 and revenue: </span></p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>"Preparation
 cash flow statement": settings outline schema changed from 309 to 329
. </span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Outline texts
and key figures</span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">300
 Account groups</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>12662
 Accrual capital for severance payment provision created</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>12663
 exchange rate-related and other changes in value of the financial resources
 newly created (in the expense there was already the account group 12587)</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>3714
 in schema 309 (cash flow statement) as "non-cash income 
 from securities and the saving of investment funds of 
 current assets" </span></li><font face="Times New Roman">
</font></ul><div style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'><font face="Times New Roman">
<font face="Times New Roman">
<span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></font></font></span></div><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">301 Balance sheet and
P&L acc. to UGB</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l4 level1 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>12578
 thereof reserve accrual for severance payment provision created</span></li><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l4 level1 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'><font face="Times New Roman"><font face="Times New Roman"><font face="Times New Roman"><font face="Arial"><span style='mso-fareast-font-family: "Times New Roman";'>3610 English translation text changed positive to </span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Subtotal no. </span><span lang="EN-US" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: EN-US;'>#V to #B (Operating result)</span></font></font><font face="Times New Roman">
</font></font></font></span></li></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="EN-US" style="mso-ansi-language: EN-US;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">309
cash flow statement acc. to IAS 7</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1339
 thereof revenues from shares in investment funds of current assets</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1340
 thereof non-cash increase of current-asset securities</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">319
cash flow statement according to VFA</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l5 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1341
 thereof revenues from shares in investment funds of current assets</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l5 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1342
 thereof non-cash increase of current-asset securities</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">329
 cash flow statement according to AFRAC statement 36</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1365
 thereof revenues from shares in investment funds of current assets</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1366
 thereof non-cash increase of current-asset securities</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>964
 Revenues from the appreciation of fixed assets (without financial assets):
 Reference text number was removed as account groups have been assigned</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1346
 English translation of text changed positively from "Liabilities arising
 from financial investments" to "non-cash investment additions"</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">369
cash flow account (without additions from ASAC)</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1339
 thereof revenues from shares in investment funds of current assets</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1340
 thereof non-cash increase of current-asset securities</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1341
 thereof revenues from shares in investment funds of fixed assets</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1365
 thereof non-cash financial asset additions</span></li><font face="Times New Roman">
<font face="Times New Roman"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></font></font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The following
text numbers have been deleted:</span></p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1080
 4. Net cash flow from extraordinary items</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1082
 a. extraordinary revenues</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1083
 b. receivables from a.o.sales</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1084
 c. extraordinary expenses</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1085
 o. liabilities and other provisions from above-expenses</span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">Balance sheet key figures</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l7 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>3006
 Change long-term provisions: the new
 text number 12578 has been added to the key figure in order to correct the change created in the 1 year of the balance.
.</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l7 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>9105
 Graph cash flow statement - MD from result +/stocks, receivables: <b> </b> Formula
 has been supplemented with the receivables from associated companies (text number
 1331). </span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>The following 
 key figures have been created and directly or indirectly use the 
 evaluation schema 329 cash flow statement according to AFRAC statement 36:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1517 operative cash flow</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1518 Cash flow as % of operating performance</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1519 Cash flow from net income before taxes</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1830 Bank credit repayment capacity in %</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1831 Bank loan repayment power (Auxiliary code)</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1840 Borrowed capital repayment capacity in %</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1841 Borrowed capital repayment power (Auxiliary ratio)</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19100 Graph cash flow statement - cash at the beginning + result before taxes</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19101 Graph cash flow statement - cash at the beginning + result before
 taxes + depreciation</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19102 Graph cash flow statement - cash at the beginning + result pre
 taxes + depreciation + subsidies</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19103 Graph cash flow statement - cash at the beginning + result before
 taxes + depreciation + comp. FAV</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19104 Graph cash flow statement - MD from profit and loss +/- inventories</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19105 Graph cash flow statement - MD from
 Result +/- Inventories, receivables</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19106 Graph cash flow statement - MD from result +/-
 Inventories, receivables, RSt</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19107 Graph cash flow statement - MD from result +/-
 Inventories, receivables, RSt, posting</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19108 Graph cash flow statement - MD from result +/-
 Inventories, receivables, RSt, posting, otherwise not exp.</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19110 CF after taxes</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19111 Graph cash flow statement - NGF cur GT - investments</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level2 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>19112 Graph cash flow statement - NGF lfd
 GT - investments, financing</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><div> <b> <font face="Times New Roman">
</font> </b> </div> <b> &nbsp; </b> <p></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Financial audit templates</span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> BMD audit navigator - annual accounts audit
(V.2025.11 </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">6 15.5.3 Critical overview of the OI list to unusual
Items: Correction of an error in the variables</p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">&nbsp;</p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> BMD audit navigator  ISA
600R (V.2025.12 </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">The additional information point <b> Summary
Check field selection </b> has been created for each check field. There is
 a summary, as the inspection program has previously been defined in the Scopy.
In addition, there are references to the risk assessment at group and
partial level.</p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">&nbsp;</p><div><font face="Times New Roman">
</font></div>
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