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<h3>Neuerungen in den Standardkontenrahmen und Bilanzierungsstandards fr Deutschland</h3><div><font face="Times New Roman">

</font></div><p style="margin: 0cm;">In den BMD Standards wurden einige nderungen vorgenommen. Damit diese nderungen in Ihrer Datenbank zur Verfgung stehen, mssen Sie folgende Standards aktualisieren:</p><ul><li><div style="margin: 0cm;">Standardkontenrahmen</div></li><li><div style="margin: 0cm;">Gliederungstexte und Kennzahlen</div></li><li><div style="margin: 0cm;">Wirtschaftsprfungsvorlagen</div></li></ul><div style="margin: 0cm;">Nhere Informationen zur Aktualisierung der Standards finden Sie in unserer <a href="[HELP]\OES\Documents\1153742660057701430.html" target="_self">Hilfe</a>. Im Falle von nderungen/Ergnzungen der Konten bzw. nderung der Gliederung im Standardkontenrahmen bitte nachfolgendes <a href="[HELP]\OES\Documents\1448452346000408320.html" target="_self">Dokument </a>beachten!</div><p style="margin: 0cm;"><br></p><div><font face="Times New Roman">

</font></div><p style="margin: 0cm;"><b><u>Standardkontenrahmen</u></b></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>SKR03</b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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";'>Englische bersetzung
     wurde implementiert</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";'>Bei folgendem Konto
     wurde das Kassen-/Bank-Kz "Verrechnungskonto ZV" gesetzt:</span></li><font face="Times New Roman">
 </font><ul type="circle" style="margin-top: 0cm;"><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 style='mso-fareast-font-family: "Times New Roman";'>1360  Geldtransit</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;">&nbsp;</p><div><font face="Times New Roman">

</font></div><p style="margin: 0cm;"><b>SKR04</b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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";'>Englische bersetzung
     wurde implementiert</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";'>Bei folgendem Konto
     wurde das Kassen-/Bank-Kz "Verrechnungskonto ZV" gesetzt:</span></li><font face="Times New Roman">
 </font><ul type="circle" style="margin-top: 0cm;"><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 style='mso-fareast-font-family: "Times New Roman";'>1460  Geldtransit</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;">&nbsp;</p><div><font face="Times New Roman">

</font></div><p style="margin: 0cm;"><b>SKR14</b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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";'>Bei folgendem Konto
     wurde das Kassen-/Bank-Kz "Verrechnungskonto ZV" gesetzt:</span></li><font face="Times New Roman">
 </font><ul type="circle" style="margin-top: 0cm;"><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 style='mso-fareast-font-family: "Times New Roman";'>1460  Geldtransit</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;">&nbsp;</p><div><font face="Times New Roman">

</font></div><p style="margin: 0cm;"><b>SKR45</b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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";'>Bei folgendem Konto
     wurde das Kassen-/Bank-Kz "Verrechnungskonto ZV" gesetzt:</span></li><font face="Times New Roman">
 </font><ul type="circle" style="margin-top: 0cm;"><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 style='mso-fareast-font-family: "Times New Roman";'>1695  Geldtransit</span></li><font face="Times New Roman">
 </font></ul><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";'>Unter den Fixkonten
     wurden folgende Konten hinterlegt:</span></li><font face="Times New Roman">
 </font><ul type="circle" style="margin-top: 0cm;"><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 style='mso-fareast-font-family: "Times New Roman";'>Technisches Gegenkonto:
      9999 </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 style='mso-fareast-font-family: "Times New Roman";'>Sonstige Forderungen:
      1660 </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 style='mso-fareast-font-family: "Times New Roman";'>Sonstige
      Verbindlichkeiten: 3570</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 style='mso-fareast-font-family: "Times New Roman";'>Vorsteuer in
      Folgeperioden: 1652</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 style='mso-fareast-font-family: "Times New Roman";'>Umsatzsteuer in
      Folgeperioden: 3637</span></li><font face="Times New Roman">
 </font></ul><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";'>Folgendes Konto wurde
     neu angelegt:</span></li><font face="Times New Roman">
 </font><ul type="circle" style="margin-top: 0cm;"><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 style='mso-fareast-font-family: "Times New Roman";'>9999 - Technisches
      Gegenkonto </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 0cm 0cm 36pt;">&nbsp;</p><div><font face="Times New Roman">

</font></div><p style="margin: 0cm;"><b>SKR51</b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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";'>Bei folgendem Konto
     wurde das Kassen-/Bank-Kz "Verrechnungskonto ZV" gesetzt:</span></li><font face="Times New Roman">
 </font><ul type="circle" style="margin-top: 0cm;"><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 style='mso-fareast-font-family: "Times New Roman";'>1360  Geldtransit</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;">&nbsp;</p><div><font face="Times New Roman">

</font></div><p style="margin: 0cm;"><b>SKR42</b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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";'>Bei folgendem Konto
     wurde das Kassen-/Bank-Kz "Verrechnungskonto ZV" gesetzt:</span></li><font face="Times New Roman">
 </font><ul type="circle" style="margin-top: 0cm;"><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 style='mso-fareast-font-family: "Times New Roman";'>13720  Geldtransit</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;">&nbsp;</p><div><font face="Times New Roman">

</font></div><p style="margin: 0cm;"><b><u><span lang="DE" style="mso-ansi-language: DE;">Gliederungen</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;">&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;">500
Kontengruppen (DE)</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4106
     eingeforderte ausstehende Einlage (Gesellschaftsform Genossenschaft
     hinterlegt)</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 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>12555
     Kapitalerhhung aus Gesellschaftsmitteln (Gesellschaftsform
     Genossenschaft hinterlegt)</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;">501 Bilanz und
GuV Handelsrecht</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4552
     eingeforderte ausstehende Kapitaleinlagen (Gesellschaftsform
     Genossenschaft hinterlegt)</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;">503
Erffnungsbilanz nach HGB</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4552
     eingeforderte ausstehende Kapitaleinlagen (Gesellschaftsform
     Genossenschaft hinterlegt)</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;">517 Bilanz und
Erfolgsvergleich</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo4;"><span lang="EN-US" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: EN-US;'>Kontengruppen
     12303,12304,120305,12320,12321,12322,12323,12324,12306,
     12307,12462,12328,12463,12366,12367,12368,12373,12374,12375,12388,12421 zu
     berschrift 4736 zugeordnet</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 lfo4;"><span lang="EN-US" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: EN-US;'>Kontengruppen12242,123125,13192,13193,12242,12312,13192,13193,12340,
     13195,13196,13198,13199,12400,13189,13190 zu berschrift 3464 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12243,12310,12338,12357,12397 zu berschrift 3401 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12244,13211 zu berschrift 4431 zugeordnet</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 lfo4;"><span lang="EN-US" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: EN-US;'>Kontengruppen
     12245,12246,12258,12259,12260,12264,12266,12268,122780,
     12272,12286,12314,12315,12316,12325,12326,12317,12318,12319,12342,12379,
     12380,12381,12382,12383,12384,12386,12376,12377,12378,12402,12422 </span><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>zu berschrift 4371 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12277,12282 zu berschrift 49417 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12278,12283,12405,13603,13604 zu berschrift 3710 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     13506,13507 zu berschrift 3920 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     12285 zu berschrift 3465 zugeordnet </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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12308,12336,12354,12394 zu berschrift 3321 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12309,12337,12355,12395 zu berschrift 3381 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12311,12339,12358,12398 zu berschrift 3421 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     13191,13194,13197,13188 zu berschrift 3463 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12313,13200,12369,12401 zu berschrift 3491 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12329,12350,12389 zu berschrift 3150 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12330,12351,12390 zu berschrift 3200 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12331,12352,12391 zu berschrift 4396 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     13205 zu berschrift 4612 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     13206 zu berschrift 4362 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     13212 zu berschrift 4433 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     13207 zu berschrift 4364 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     13209,13210,13214,13215 zu berschrift 4620 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     13216 zu berschrift 4363 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     13218 zu berschrift 4434 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     13217 zu berschrift 4521 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12343,12407 zu berschrift 3830 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12344,12408 zu berschrift 4944 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12345,12409 zu berschrift 4945 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppen
     12346,12410 zu berschrift 4334 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     12359 zu berschrift 3464 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     12385 zu berschrift 4433 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     12403 zu berschrift 3650 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     12404 zu berschrift 3700 zugeordnet</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 lfo4;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kontengruppe
     12406 zu berschrift 3800 zugeordnet</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;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></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;">520
Erffnungsbilanz nach Steuerrecht</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4552
     eingeforderte ausstehende Kapitaleinlagen (Gesellschaftsform
     Genossenschaft hinterlegt)</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;"><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;">521 Bilanz und
GuV Steuerrecht</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4552
     eingeforderte ausstehende Kapitaleinlagen (Gesellschaftsform
     Genossenschaft hinterlegt)</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;">522 Bilanz und
GuV mit berleitung HR auf SR</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4552
     eingeforderte ausstehende Kapitaleinlagen (Gesellschaftsform
     Genossenschaft hinterlegt)</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;">580 Kennzahlen
fr Gewerbesteuer</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>2113
     Grundsteuer angelegt und Kontogruppe 4113 Grundsteuer zugeordnet</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;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></span></p><div><font face="Times New Roman">

</font></div><p style="margin: 0cm;"><b><u><span lang="DE" style="mso-ansi-language: DE;">Kennzahlen</span></u></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><font face="Times New Roman">
 </font><li style="margin: 0cm 0cm 0cm 18pt; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l4 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kennzahl 599206 angepasst</span></li><font face="Times New Roman">
 </font><li style="margin: 0cm 0cm 0cm 18pt; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l4 level1 lfo5;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Kennzahl 500325 angepasst</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><u><span lang="DE" style="mso-ansi-language: DE;">Projektvorlagen</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;">150 BMD
Abschluss-Navigator</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>In
     der Ttigkeit "Kontrolle und Aktualisierung der Firmenstammdaten das
     Feld Publizittspflicht aus dem Firmenstamm eingefgt.</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;">151
Jahresabschluss</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>In
     der Ttigkeit "Kontrolle und Aktualisierung der Firmenstammdaten das
     Feld Publizittspflicht aus dem Firmenstamm eingefgt.</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;">152
Jahresabschluss nach PBV </span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>In
     der Ttigkeit "Kontrolle und Aktualisierung der Firmenstammdaten das
     Feld Publizittspflicht aus dem Firmenstamm eingefgt.</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;">154
Erffnungsbilanz</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>In
     der Ttigkeit "Kontrolle und Aktualisierung der Firmenstammdaten das
     Feld Publizittspflicht aus dem Firmenstamm eingefgt.</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><u><span lang="DE" style="mso-ansi-language: DE;">Projektvorlagen</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;">152
Jahresabschluss nach PBV</span></b></p><div><font face="Times New Roman">

</font></div><ul type="disc" style="margin-top: 0cm;"><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 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Variablen
     Gewinnermittlung_DE und Groessenklasse_lt_Firmenbuchauszug von
     Standardvariable auf Makrovariable gendert und Makro hinterlegt</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><u><span lang="DE" style="mso-ansi-language: DE;">Wirtschaftsprfungsvorlagen</span></u></b></p><div><font face="Times New Roman">

</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">In den
WP-Vorlagen <b>Jahresabschlussprfung nach IDW QMHB (V.2026.03</b>) und <b>Jahresabschlussprfung
nach IDW QMHB KMU (V.2026.03) </b>wurde die Berichtsnummer beim Bericht
Vollstndigkeitserklrung korrigiert.</span></p><div><font face="Times New Roman">

</font></div>



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