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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>Print lists</li><li>Project templates</li><li>Financial audit templates<br></li></ul><div><br></div><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><br></div><div><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <u> Standard chart of accounts </u> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;">&nbsp;</p><font face="Times New Roman">
</font><p style="margin: 0cm;">The following accounts have been lodged in the tax accounts:</p><font face="Times New Roman">
</font><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: l11 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>Tax code 1/4,9 % - 4403
 Cash discount expenses 4,9 %</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: l11 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>Tax code 2/4,9 % - 5803
 Cash discount income 4,9 %</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: l11 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>Tax code 9/4,9 % - 5814
 Cash discount income IC acquisition 4,9 % (with input tax)</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;">&nbsp;</p><font face="Times New Roman">
</font><p style="margin: 0cm;">The following accounts have been created:</p><font face="Times New Roman">
</font><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: l8 level1 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>4403 - Cash discount paid 4,9
 %</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: l8 level1 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>5803 - Cash discount income 4,9
 %</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: l8 level1 lfo2;"><span style='mso-fareast-font-family: "Times New Roman";'>5814 - Cash discount income ic.
 acquisition 4,9 % (with input tax)</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;">&nbsp;</p><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Report types
and text modules</span> </u>  </b> </p><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">26
Explanations balance sheet documents tax office</span> </b> </p><font face="Times New Roman">
</font><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;'>The
 report 26 "Explanations for the e-balance sheet" has been renamed and is now 
 "Explanations for balance sheet documents - tax office".</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;'>The
 automatic text module proposal has been removed in the settings because 
 no text modules are provided and contained in this report.</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">120
Partner settlements</span> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The text modules 
for circulation orders were adjusted under "1. Resolution" so that reference is made to 
 34 GmbHG (before  34 par. 2 GmbHG). </span></p><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><br></span></p><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Print lists</span> </u>  </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The following
print list has been created again in the area of balance sheet accounting:</span></p><font face="Times New Roman">
</font><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: bold; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>26
 Balance sheet documents tax office</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Outline texts
and key figures</span> </u>  </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">300
 Account groups (AT)</span> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The following
 account groups have been created:</span></p><font face="Times New Roman">
</font><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: l4 level1 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4145 Receivables from the disposal 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: l4 level1 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>12672 Liabilities from acquisition of securities of 
 current assets</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">329
 cash flow statement according to AFRAC statement</span> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The withdrawals 
for the acquisition and the deposits from the disposal of "securities of the 
continuous assets", according to AFRAC 36 (RZ 25), were assigned to the area <b> of net cash flow
from the investment activity </b> (in the net cash flow from the 
operating result so far).</span></p><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <u> <span lang="DE" style="mso-ansi-language: DE;">The following 
 headings have been created:</span> </u> </p><font face="Times New Roman">
</font><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;'>967 Depreciation of financial 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;'>966 Depreciation 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: l1 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1367 Income from the appreciation of financial 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;'>1368 Income from the appreciation 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: l1 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1264 Proceeds from the sale of securities 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;'>1265 Disposals to carrying values 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: l1 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1266 Proceeds from the sale of securities 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;'>1279 Disposals to carrying values 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: l1 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1371 Financial 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;'>1372 Securities 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;'>1282 Proceeds from the sale 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: l1 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1283 Revenues from the sale of securities of current assets
 (loss)</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;'>1284 Receivables from the disposal 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: l1 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1369 Financial 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;'>1370 Securities 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;'>1291 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: l1 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1285 Depreciation 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: l1 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1286 Income from the appreciation 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: l1 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1287 Carrying value of disposed securities 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;'>1289 Carrying value of disposed securities 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;'>1290 Liabilities from the acquisition of securities of 
 current assets</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <u> <span lang="DE" style="mso-ansi-language: DE;">Subsequent account groups
 from the outsourced area have been assigned to the headings:</span> </u> </p><font face="Times New Roman">
</font><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: l10 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4332 Depreciation 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: l10 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4394 Income from the appreciation 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: l10 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4392 Sales proceeds with profit-selling securities 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: l10 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4393 Carrying values with profit from sold 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: l10 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4336 Sales proceeds with loss of sold 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: l10 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4337 Carrying values with loss of sold securities</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <u> <span lang="DE" style="mso-ansi-language: DE;">The following 
 headings have been renamed: </span> </u> </p><font face="Times New Roman">
</font><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 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1273 Revenue from the sale of financial assets (text positive "and
 financial investment of current assets" removed)</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 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1274 Revenue from the sale of financial assets (text positive "and
 financial investment of current assets" removed)</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 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1328 Liabilities from the acquisition of financial assets 
 ("Financial investments" renamed to "financial 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 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1267 Change of carrying values (before "securities 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 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1346 non-cash financial asset additions (before
"Asset additions")</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">309
Calculation IAS 7</span> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The withdrawals 
for the acquisition and the deposits from the disposal of "securities of the 
continuous assets", according to AFRAC 36 (RZ 25), were assigned to the area <b> of net cash flow
from the investment activity </b> (in the net cash flow from the 
operating result so far).</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <u> <span lang="DE" style="mso-ansi-language: DE;">The following 
 headings have been created:</span> </u> </p><font face="Times New Roman">
</font><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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1264 Proceeds from the sale of securities 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1265 Disposals securities for carrying values 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1276 Proceeds from the sale of securities 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1284 Disposals to carrying values 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>967 Depreciation of financial 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>966 Depreciation 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1341 Income from the appreciation of financial 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1342 Income from the appreciation 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1351 Revenues with profit from sold 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1352 Proceeds with loss from sold 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1343 Financial asset additions acc. to fixed asset schedule</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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1344 Current assets 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1345 Depreciation 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1346 Income from the appreciation 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1347 Carrying value of disposed securities 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1348 Carrying value of disposed securities 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1349 Financial 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: l9 level1 lfo8;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1350 Securities of current assets</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <u> <span lang="DE" style="mso-ansi-language: DE;">Subsequent account groups from the outsourced section have been assigned to the headings:</span> </u> </p><font face="Times New Roman">
</font><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 lfo9;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4332 Depreciation 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: l5 level1 lfo9;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4394 Income from the appreciation 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: l5 level1 lfo9;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4392 Sales proceeds with profit-selling securities 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 lfo9;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4393 Carrying values with profit from sold 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: l5 level1 lfo9;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4336 Sales proceeds with loss of sold 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: l5 level1 lfo9;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4337 Carrying values with loss of sold securities</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <u> <span lang="DE" style="mso-ansi-language: DE;">The following 
 headings have been renamed: </span> </u> </p><font face="Times New Roman">
</font><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 lfo10;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1015 Profits from the disposal of financial assets and other financial investments 
 (addition "and other financial 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: l6 level1 lfo10;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1016 Losses from the disposal of financial assets and other financial investments (addition "and other financial 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: l6 level1 lfo10;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>963 Depreciation of financial assets and other financial investments 
 ("on securities" replaced by "other financial 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: l6 level1 lfo10;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>965 Income from the appreciation of financial assets and other financial investments 
 (text positive "Financial investments of 
 current assets" replaced by "other financial 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: l6 level1 lfo10;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1273 Revenue with profit from sold financial assets ("and
 removed financial investments 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: l6 level1 lfo10;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1274 Revenue with loss from sold financial assets ("and
 removed financial investments 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: l6 level1 lfo10;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1262 Receivables from the disposal of financial assets and other 
 financial investments ("and other financial investments" supplemented)</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 lfo10;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1329 non-cash asset additions and other 
 financial investments ("and other financial investments" supplemented)</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 lfo10;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1256 Liabilities from asset additions and other 
 financial investments ("and other financial investments" supplemented)</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 lfo10;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>1267 Change carrying values (before "securities of current assets")</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">369
cash flow statement (without additions from ASAC)</span> </u>  </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The withdrawals 
for the acquisition and the deposits from the disposal of "securities of the 
continuous assets", according to AFRAC 36 (RZ 25), were assigned to the area <b> of net cash flow
from the investment activity </b> (in the net cash flow from the 
operating result so far).</span></p><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <u> <span lang="DE" style="mso-ansi-language: DE;">The following 
 headings have been created:</span> </u> </p><font face="Times New Roman">
</font><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 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1366 Proceeds from
 sale 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1367 Disposals to
 carrying values securities </span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1368 Proceeds from
 sale 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1369 Disposals to 
 carrying values securities </span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1370 
 Depreciation of financial 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1371 
 Depreciation 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1372 Sales from
 of the appreciation to financial 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1373 Income from
 of the appreciation 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1374 Revenue with
 profit from sold 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1375 Revenue with 
 loss from sold 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1376 
 Financial asset additions</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 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1377 Securities
 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1380 
 Depreciation 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1381 Carrying value
 of disposed 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1382 Carrying value
 of accrued 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: l7 level1 lfo11;"><span style='mso-fareast-font-family: "Times New Roman";'>1383 Sales from
 of the appreciation of current-asset securities</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b>  <u> <span style="text-decoration: none;"><br></span> </u>  </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <u> <span lang="DE" style="mso-ansi-language: DE;">The following 
 headings have been adjusted:</span> </u> </p><font face="Times New Roman">
</font><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 lfo12;"><span style='mso-fareast-font-family: "Times New Roman";'>1325 Income from the 
 appreciation to financial assets (Has the change of arithmetic signs removed,
 causes errors)</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b>  <u> <span style="text-decoration: none;"><br></span> </u>  </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <u> <span lang="DE" style="mso-ansi-language: DE;">The following 
 headings have been renamed: </span> </u> </p><font face="Times New Roman">
</font><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 lfo12;"><span style='mso-fareast-font-family: "Times New Roman";'>1015 Profits from
 on the disposal of financial assets and other financial investments (</span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Text positive "securities of current assets" replaced by "other financial 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: l2 level1 lfo12;"><span style='mso-fareast-font-family: "Times New Roman";'>1016 Losses from 
 on disposal of financial assets and other financial investments (</span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Text positive "securities of current assets" replaced by "other financial 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: l2 level1 lfo12;"><span style='mso-fareast-font-family: "Times New Roman";'>963 
 Depreciation of financial assets and other financial investments (</span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Text positive "securities of current assets" replaced by "other financial 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: l2 level1 lfo12;"><span style='mso-fareast-font-family: "Times New Roman";'>1273 Revenue with
 Profit from sold
 financial assets ("with profit", </span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Text positive "securities of current assets" removed</span><span style='mso-fareast-font-family: "Times New Roman";'>) 
 </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 lfo12;"><span style='mso-fareast-font-family: "Times New Roman";'>1274 Revenue with
 loss from sold
 financial assets ("with loss", </span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Text positive "securities of current assets" removed</span><span style='mso-fareast-font-family: "Times New Roman";'>) 
 </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 lfo12;"><span style='mso-fareast-font-family: "Times New Roman";'>1262 Receivables
 from disposal of financial assets and other financial investments </span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>("other financial investments" supplemented)</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 lfo12;"><span style='mso-fareast-font-family: "Times New Roman";'>1322 
 Depreciation of financial assets ("Assignments" removed)</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 lfo12;"><span style='mso-fareast-font-family: "Times New Roman";'>1325 Income from
 of appreciation to
 financial assets (</span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Text positive "securities of current assets" removed)</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 lfo12;"><span style='mso-fareast-font-family: "Times New Roman";'>1267 Change
 carrying values (before "securities 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 lfo12;"><span style='mso-fareast-font-family: "Times New Roman";'>1256 
 liabilities from asset addition and other financial investments ("</span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>other financial investments" supplemented)</span><span lang="DE" style='mso-fareast-font-family: "Times New Roman";'> </span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b>  <u> <span style="text-decoration: none;"><br></span> </u>  </b> </p><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Project templates</span> </u>  </b> </p><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">45
annual accounts </span> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The transmission
of the e-balance sheet was therefore made with 2.6.2026 on the part of FinanzOnline:</span></p><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><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: bold; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Electronic
 transmission: a 
 "valid until beginning of financial year" has been recorded for the activity "E-balance sheet to tax office".</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: bold; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Electronic
 transmission: the new print list 26 "Balance sheet documents tax office" has been added
.</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">120  BMD
"Completion navigator" firm</span> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The transmission
of the e-balance sheet was therefore made with 2.6.2026 on the part of FinanzOnline:</span></p><font face="Times New Roman">
</font><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;'>Checklist overview:
The item "Preparation of disclosure of commercial register, e-balance sheet, service and
 structural survey" has been renamed to "Opening of commercial register, <u> balance sheet documents
 tax office </u>, service and structural survey".</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Sales order 
 and mandate management: the question about the scope of sales orders has been changed to
"Also includes the transmission of the balance sheet documents to the
 tax office.</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Disclosure
 commercial register, balance sheet documents tax office, SBS survey: a "valid until beginning of financial year" has been recorded for the activity for 
 e-balance sheet.</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Disclosure
 commercial register, balance sheet documents tax office, LSE: the new print list 26
"Balance sheet documents tax office" has been added.</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Disclosure
 commercial register, balance sheet documents tax office, LSE: grouping of the
 tax office activities into a "group tax office".</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Electronic
 disclosure of commercial register, balance sheet documents tax office, LSE: addition of the
 report 26 "Determinations of balance sheet documents tax office". </span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Closing meeting,
 presentation: the point for the proof of e-balance sheet has been changed to
"Proof balance sheet documents tax office".</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Check
 archive, project completion: the point for the proof of e-balance sheet has been changed
 to "Signed proof of balance sheet documents
 tax office".</span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">121 - BMD
"Completion navigator" company</span> </b> </p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The transmission
of the e-balance sheet was therefore made with 2.6.2026 on the part of FinanzOnline:</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"> <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u> </p><font face="Times New Roman"> <strong>
</strong> </font><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman"> <strong>
</strong> </font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Checklist overview:
The item "Electronic disclosure of commercial register, e-balance sheet, service and
 structural survey" has been renamed and adjusted to checklist 120. This
 is now "Preparation of disclosure of commercial register, balance sheet documents 
 tax office, service and structural survey". </span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Master data
  Planning scope of work: the question about the scope of work was changed to 
"Also includes the transmission of the balance sheet documents to the 
 tax office.</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Preparation
 Disclosure of commercial register, balance sheet documents tax office, LSE: a "Valid until beginning of financial year" has been recorded for activity 
 for e-balance sheet.</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Preparation
 Disclosure of commercial register, balance sheet documents tax office, LSE: the new
 print list 26 "Balance sheet documents tax office" has been supplemented.</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Preparation
 Disclosure of commercial register, balance sheet documents tax office, LSE: Summary
 of tax office activities into a "group tax office".</span></li><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; mso-list: l3 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Preparation
 Disclosure of commercial register, balance sheet documents tax office, LSE: Supplement to the
 report 26 "Determinations of balance sheet documents tax office". </span></li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">AU-templates</span> </u>  </b> </p><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">Since the
 Filing of balance sheets in XML format (e-balance sheet) via FinanzOnline is no longer supported since
2.6.2026, the "E-balance sheet" activity from
AU template <strong>"BMD audit navigator - annual audit (V2026.06"</strong>" (port) was provided with a valid-until date for the balance sheet templates
. In newly created 
 projects, this activity is therefore no longer displayed.</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">As an alternative 
, the following activities were included in the audit template:</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><font face="Times New Roman">
</font><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;"> <b> <span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Report
 26  "Explanations balance sheet documents tax office"</span> </b> </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;"> <b> <span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Print list
 26  "Print balance sheet documents tax office"</span> </b> </li><font face="Times New Roman">
</font></ul><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><font face="Times New Roman">
</font><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The print list
 enables the creation of the balance sheet documents required for the tax office
 as a PDF file. The created document can be uploaded via FinanzOnline.</span></p><font face="Times New Roman">
</font><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><font face="Times New Roman">
</font></div>
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