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<meta content="MSHTML 11.00.10570.1001" name="GENERATOR"><title>Innovations in the standard chart of accounts and accounting standards for Austria</title></head>
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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: <br></div><ul><li>Standard chart of accounts</li><li>Outline texts and key figures</li><li>Project templates</li><li>Report types and text modules</li><li>Financial audit templates</li></ul><div>Further information on updating the standards can be found in our  <a href="[HELP]\OES\Documents\1153742660057701430.html" target="_self">Help</a>, in case of changes/additions of the accounts or changes of the outline in the standard chart of accounts, please follow  <a href="[HELP]\OES\Documents\1448452346000408320.html" target="_self">Document</a>  note!</div><div><br></div><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><u><span lang="DE" style='font-family: "Verdana",sans-serif; mso-ansi-language: DE;'><font face="Arial"> <strong>Standard chart of accounts <u> <span lang="DE" style='font-family: "Verdana",sans-serif; mso-ansi-language: DE;'><font face="Arial">2200/01 and 2200/2)</font></span> </u> </strong> </font></span></u></p><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"><span lang="DE" style='font-family: "Verdana",sans-serif; mso-ansi-language: DE;'>&nbsp;</span></p><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The tax code has been changed for the following accounts:</span></p><div>
</div><ul style="margin-top: 0cm;" type="disc">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">4111 - revenue cross-border
 services tax code 77 beforehand: 20</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l5 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">4112 - Revenue cross-border
 services (not taxable) tax code 81 beforehand: empty</font></span></li>
</ul><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">The account for the 
 input tax has not been removed due with the following tax code:</font></span></p><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">Tax code 38/0 % - Input tax
 not due 2520</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">Tax code 38/10 % -
 Input tax not due 2520</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">Tax code 38/20 % -
 Input tax not due 2520</font></span></li>
</ul><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div>
</div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"> <u> <font style="font-size: 12pt;">Accounts for posting - asset accounting</font> </u> </span> </b> </p><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;"><span lang="DE" style="mso-ansi-language: DE;">INDICTS posting company law: Adjustment of the
 account allocation to the DIRECTES posting company law</span> <strong>
</strong> </font></span></p><ul><li><div style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">Depreciation - 7024 depreciations on real estate</font></span></div></li><li><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">Unplanned depreciation - 7028 unplanned depreciation 
 on real estate</font></span></li></ul><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">The adjustment is made for the following accounts:</font></span></p><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">200 Undeveloped land</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">205 Real estate with capital consumption</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">210 Land and land share for buildings</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">220 land-related rights</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">300 Company and business buildings</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">310 Residential and social buildings</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">320 Company and business buildings on external land</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">330 Residential and social buildings on external land</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">340 Property provision</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">350 Real estate provision on external land</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">360 Investments in external business buildings</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l1 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">370 Investments in external residential buildings</font></span></li>
</ul><div>
</div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Outline texts and key figures</span> </u>  </b> </div><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div>
</div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">301 Bal. sheet and P&L acc. to UGB</span> </b> </p><div>
</div><ul style="margin-top: 0cm;" type="disc">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo4;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Presentation of the heading 3970 remuneration or 3975
Loss share for hybrid financial instruments AFTER item 4385
 overcharge due to a profit and loss transfer agreement </span></li>
</ul><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div>
</div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">302 Balance sheet and P&L acc. to UGB (with transfer column)</span> </b> </p><div>
</div><ul style="margin-top: 0cm;" type="disc">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo4;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Presentation of the heading 3970 remuneration or 3975 loss share for hybrid financial instruments AFTER item 4385
 overcharge due to a profit and loss transfer agreement </span></li>
</ul><div>
</div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p><div>
</div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">303 Bal. sheet and P&L acc. to UGB (sales cost method)</span> </b> </p><div>
</div><ul style="margin-top: 0cm;" type="disc">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo4;"><span lang="DE" style='font-family: "Verdana",sans-serif; mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font face="Arial">Presentation of the heading 3970 remuneration or 3975 loss share for hybrid financial instruments AFTER item 4385
 overcharge due to a profit and loss transfer agreement</font> </span></li><font face="Times New Roman">
</font></ul><div><font face="Times New Roman">
</font></div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style='font-family: "Verdana",sans-serif; mso-ansi-language: DE;'><span style="text-decoration: none;"></span></span> </u>  </b> </p><div> <b> <u> <b>  <u> <span lang="DE" style='font-family: "Verdana",sans-serif; mso-ansi-language: DE;'><span style="text-decoration: none;"><br></span></span> </u>  </b> </u> </b> </div><p></p><div>
</div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">Project templates</font></span> </u>  </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><font style="font-size: 12pt;">&nbsp;</font></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <font style="font-size: 12pt;">120 BMD
"Completion navigator" firm (V.2026.04</font> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <font style="font-size: 12pt;">121 BMD
"Completion navigator" company (V.2026.04)</font> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <font style="font-size: 12pt;">&nbsp;</font> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><font style="font-size: 12pt;">Detailed
 checklists for the balance sheet/activity "Correspondence depreciation according to.
asset schedule with P&L": </font></p><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l6 level1 lfo5;"><font style="font-size: 12pt;">Depreciation
 according to profit and loss account: the accounts 7040 +
 7041 were missing in the formula. The formula has been adjusted accordingly (headings 12467 +
 12468).<br><br></font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l6 level1 lfo5;"><font style="font-size: 12pt;">The formula
 for checking the result has been adjusted accordingly.<br><br></font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l6 level1 lfo5;"><font style="font-size: 12pt;">Acc. to 
 profit and loss account: the heading 12465 double 
 was contained in the formula because it was already included in the heading 3811 
 via a reference text. The formula was adjusted accordingly (heading 12465 
 removed). <br><br></font></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l6 level1 lfo5;"><font style="font-size: 12pt;">The formula
 for checking the result has been adjusted accordingly.</font></li>
</ul><div>
</div><p style="margin: 0cm;"> <b> <u><span style="text-decoration: none;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </span></u> </b> </p><div>
</div><p style="margin: 0cm;"><u><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;"><font style="font-size: 12pt;"><u><span lang="DE"> <strong>Report types and text modules</strong> </span></u></font></font></span></u></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <font style="font-size: 12pt;">&nbsp;</font> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <font style="font-size: 12pt;">General</font> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">The allocation of legal sources in the text modules
 was reworked according to the AZR (abbreviation and cider rules of the Austrian
legal language).</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <font style="font-size: 12pt;">&nbsp;</font> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">1 Creation report</font></span> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">The location of the company
 was removed from the following text modules:</font></span></p><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l6 level1 lfo5;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">Accounting acc. to  5</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l6 level1 lfo5;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">Accounting acc. to  4 par 1</font></span></li><font style="font-size: 12pt;">
</font></ul><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">&nbsp;</font></span> </b> </p><div><font style="font-size: 12pt;"> <strong>
</strong> </font><font style="font-size: 12pt;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;"><span lang="DE"> <strong>12 Business evaluations</strong> </span></font></span></font></div><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">The following text modules have been added:</font></span></p><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l3 level1 lfo6;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">No reorganisation requirement</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l3 level1 lfo6;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">Conversation of meeting</font></span></li><font style="font-size: 12pt;">
</font></ul><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">&nbsp;</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">There was a change in the partnership agreement regarding the 
 issue of the donation label. In the following reports, marginal 
 changes were made:</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">&nbsp;</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">28 Explanations on balance sheet and profit and loss statement</font></span> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">This report has been created. It is 
a copy of report type 20 in which the exemplification of the sums is made in the P&L in 
 table form.</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">&nbsp;</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">260 Application for allocation/extension of the
end-of-life label</font></span> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">Change of enclosure numbering</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">&nbsp;</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">261 Audit order</font></span> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">Change of enclosure numbering</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">The last paragraph has been deleted and replaced.</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">&nbsp;</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">263 Confirmation</font></span> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">Change of enclosure numbering</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">The second paragraph in "additional note" has been deleted
and replaced.</font></span></p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">&nbsp;</font></span> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">6010 Business and economic status</font></span> </b> </p><div><font style="font-size: 12pt;">
</font></div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><font style="font-size: 12pt;">The following text modules have been added:</font></span></p><div><font style="font-size: 12pt;">
</font></div><ul style="margin-top: 0cm;" type="disc"><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l3 level1 lfo6;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">No reorganisation requirement</font></span></li><font style="font-size: 12pt;">
</font><li style="margin: 0cm; color: rgb(0, 0, 0); font-style: normal; font-weight: normal; mso-list: l3 level1 lfo6;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'><font style="font-size: 12pt;">Conversation of meeting</font></span></li>
</ul><div>
</div><p style="margin: 0cm;"> <b> <span lang="DE" style='font-family: "Verdana",sans-serif; mso-ansi-language: DE;'>&nbsp;</span> </b> </p><div>
</div><p style="margin: 0cm;"> <b> <span lang="EN-US" style="mso-ansi-language: EN-US;">6023 Explanatory Marks on the Balance Sheet and the
Profit and Loss Account</span> </b> </p><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">This report has been created. It is 
a copy of report type 6020 in which the exemplification of the sums is made in the P&L 
 in table form.</span></p><div>
</div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span> </b> </p>
<p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div>
</div><p style="margin: 0cm;"> <b> <u> AU-templates </u> </b> </p><div>
</div><p style="margin: 0cm;"> <b> &nbsp; </b> </p><div>
</div><div style="margin: 0cm;"> <strong><font style="font-size: 12pt;">BMD
Check navigator  annual accounts audit (V.2026.03)</font></strong> </div><div> <strong><font style="font-size: 12pt;">
</font></strong> </div><div style="margin: 0cm;"> <strong><font style="font-size: 12pt;">BMD audit navigator  consolidated financial statements audit according to ISA 600R (V.2026.03)</font></strong> </div><div>
</div><p style="margin: 0cm;"> <u> <span style="text-decoration: none;"> <u> <span style="text-decoration: none;"><br></span> </u> </span> </u> </p><div>
</div><ul style="margin-top: 0cm;" type="disc">
</ul><div style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l4 level1 lfo7; tab-stops: list 36.0pt;"> <b> <span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>2.3.1 Absence and
 exclusion reasons for order acceptance:</span> </b> <span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'> The current question has been divided into two separate questions
:</span></div><ul style="margin-top: 0cm;" type="disc">
<ul style="margin-top: 0cm;" type="circle">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l4 level2 lfo7; tab-stops: list 72.0pt;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>The question in the <b> 
 order acceptance </b> has been reworded.</span></li>
<li style="margin: 0cm 0cm 12pt; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l4 level2 lfo7; tab-stops: list 72.0pt;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>A
 additional question <b> before granting the court ruling </b> has been inserted.</span></li>
</ul>
</ul><div>
<span lang="DE" style='font-family: "Verdana",sans-serif; font-size: 12pt; mso-ansi-language: DE; mso-fareast-font-family: Aptos; mso-fareast-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-ligatures: standardcontextual; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;'><font face="Arial">The background is that the 
independency requirements must be checked both at the time of the order acceptance and 
until the audit is issued. At the time of the 
order acceptance, they can therefore not yet be fully assessed
.</font></span></div><div><span lang="DE" style='font-family: "Verdana",sans-serif; font-size: 12pt; mso-ansi-language: DE; mso-fareast-font-family: Aptos; mso-fareast-theme-font: minor-latin; mso-bidi-font-family: Arial; mso-ligatures: standardcontextual; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;'><font face="Arial"><br></font></span></div>
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