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<h3>Innovations in the standard chart of accounts and balance sheet standards for Germany</h3><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">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:</p><ul><li><div style="margin: 0cm;">Standard chart of accounts</div></li><li><div style="margin: 0cm;">Outline texts and key figures</div></li><li><div style="margin: 0cm;">Financial audit templates</div></li></ul><div style="margin: 0cm;">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!</div><p style="margin: 0cm;"><br></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b> <u> Standard chart of accounts </u> </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;">&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 style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>English translation
 has been implemented</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";'>The cash register/bank flag "clearing account PT" has been set for the following account
:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>1360  money transfer</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 style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>English translation
 has been implemented</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";'>The cash register/bank flag "clearing account PT" has been set for the following account
:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>1460  money transfer</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 style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>The cash register/bank flag "clearing account PT" has been set for the following account
:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>1460  money transfer</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 style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>The cash register/bank flag "clearing account PT" has been set for the following account
:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>1695  money transfer</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";'>The following accounts were lodged under the standard accounts
:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>Technical offset account:
 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";'>Other receivables:
 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";'>Other
 liabilities: 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";'>Input tax in 
 subsequent periods: 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";'>VAT in 
 subsequent periods: 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";'>The following account
 has been created:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>9999 - Technical
 offset account </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 style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>The cash register/bank flag "clearing account PT" has been set for the following account
:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>1360  money transfer</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 style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level1 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>The cash register/bank flag "clearing account PT" has been set for the following account
:</span></li><font face="Times New Roman">
</font><ul style="margin-top: 0cm;" type="circle"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l6 level2 lfo1;"><span style='mso-fareast-font-family: "Times New Roman";'>13720  money transfer</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;">Outlines</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
 Account groups (DE)</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l5 level1 lfo2;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4106
 requested outstanding deposit (company form "commissioning"
 lodged)</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
 Capital increase from means of corporation (company form
 "Genossenschaft" stored)</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 Balance sheet and
P&L (commercial law)</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4552
 requested outstanding capital contributions (company form
 "Genossenschaft" lodged)</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
Opening balance according to HGB</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4552
 requested outstanding capital contributions (company form
 "Genossenschaft" lodged)</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 Balance sheet and
Success comparison</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo4;"><span lang="EN-US" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: EN-US;'>Account groups
 12303,12304,120305,12320,12321,12322,12323,12324,12306,
 12307,12462,12328,12463,12366,12367,12368,12373,12374,12375,12388,12421 assigned to
 heading 4736</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;'>Account groups12242,123125,13192,13193,12242,12312,13192,13193,12340,
13195,13196,13198,13199,12400,13189,13190 assigned to heading 3464</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;'>Account groups
 12243,12310,12338,12357,12397 assigned to heading 3401</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;'>Account groups
 12244,13211 assigned to heading 4431</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;'>Account groups
 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;'>assigned to heading 4371</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;'>Account groups
 12277,12282 assigned to heading 49417</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;'>Account groups
 12278,12283,12405,13603,13604 assigned to heading 3710</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;'>Account groups
 13506,13507 assigned to heading 3920</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;'>Account group
 12285 assigned to heading 3465 </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;'>Account groups
 12308,12336,12354,12394 assigned to heading 3321</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;'>Account groups
 12309,12337,12355,12395 assigned to heading 3381</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;'>Account groups
 12311,12339,12358,12398 assigned to heading 3421</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;'>Account groups
 13191,13194,13197,13188 assigned to heading 3463</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;'>Account groups
 12313,13200,12369,12401 assigned to heading 3491</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;'>Account groups
 12329,12350,12389 assigned to heading 3150</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;'>Account groups
 12330,12351,12390 assigned to heading 3200</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;'>Account groups
 12331,12352,12391 assigned to heading 4396</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;'>Account group
 13205 assigned to heading 4612</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;'>Account group
 13206 assigned to heading 4362</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;'>Account group
 13212 assigned to heading 4433</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;'>Account group
 13207 assigned to heading 4364</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;'>Account groups
 13209,13210,13214,13215 assigned to heading 4620</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;'>Account group
 13216 assigned to heading 4363</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;'>Account group
 13218 assigned to heading 4434</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;'>Account group
 13217 assigned to heading 4521</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;'>Account groups
 12343,12407 assigned to heading 3830</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;'>Account groups
 12344,12408 assigned to heading 4944</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;'>Account groups
 12345,12409 assigned to heading 4945</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;'>Account groups
 12346,12410 assigned to heading 4334</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;'>Account group
 12359 assigned to heading 3464</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;'>Account group
 12385 assigned to heading 4433</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;'>Account group
 12403 assigned to heading 3650</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;'>Account group
 12404 assigned to heading 3700</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;'>Account group
 12406 assigned to heading 3800</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
Opening balance sheet according to tax law</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4552
 requested outstanding capital contributions (company form
 "Genossenschaft" lodged)</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 Balance sheet and
P&L tax law</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4552
 requested outstanding capital contributions (company form
 "Genossenschaft" lodged)</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 Balance sheet and
P&L with transfer retention to TL</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>4552
 requested outstanding capital contributions (company form
 "Genossenschaft" lodged)</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 Key figures
for trade tax</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>2113
 Real estate tax created and account group 4113 assigned to real estate tax</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;">Key figures</span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm 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;'>Code 599206 adjusted</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;'>Code 500325 adjusted</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;">Project templates</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
"Completion navigator"</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>In
 of the activity "Check and update of company master data", the
 field "Duties for printing" is inserted from the master company index.</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
annual accounts</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>In
 of the activity "Check and update of company master data", the
 field "Duties for printing" is inserted from the master company index.</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
annual accounts according to PBV </span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>In
 of the activity "Check and update of company master data", the
 field "Duties for printing" is inserted from the master company index.</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
Opening balance sheet</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo6;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>In
 of the activity "Check and update of company master data", the
 field "Duties for printing" is inserted from the master company index.</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;">Project templates</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
annual accounts according to PBV</span> </b> </p><div><font face="Times New Roman">
</font></div><ul style="margin-top: 0cm;" type="disc"><font face="Times New Roman">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo7;"><span lang="DE" style='mso-fareast-font-family: "Times New Roman"; mso-ansi-language: DE;'>Variables
 "Gewinnscheinung_DE" and "Groessessenklasse_lt_Firmenbuchauszug" of
 "Standard variable changed to macro variable and macro lodged</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;">Financial audit templates</span> </u>  </b> </p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">In the 
 audit templates <b> "Annual financial statements check according to IDW QMHB (V.2026.03 </b>)" and <b> "Annual financial statements check
 according to IDW QMHB SMBs (V.2026.03" </b>, the report number was corrected in the report
 "Completion of responsibility".</span></p><div><font face="Times New Roman">
</font></div>
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