RFAUDI30 CoA - INT TXT50 1 CEx 1000 Real estate and similar rights x 1010 Accum. depn - real estate and similar rightsx 2000 Buildingsx 2010 Accumulated depreciation-buildingsx 11000 Machinery and equipmentx 11010 Accumulated depreciation - machinery and equipment

12000 Low value assets (machinery)12010 Accumulated depreciation-low value assets (mach.)

x 21000 Fixtures and fittingsx 21010 Accumulated depreciation - fixtures and fittingsx 22000 Low value assets (fixtures and fittings)x 22010 Accumulated depreciation-LVA (fixtures/fittings)x 31000 Down payments made - tangible assetsx 31010 Input tax clearing - down payments on tang. assetsx 31100 Capitalized down payments on tangible assetsx 31200 Clearing capitalized down payments on tang. assetsx 32000 Assets under constructionx 32010 Depreciation - assets under construction

34000 Computer software34010 Accumulated depreciation-computer software35000 Franchises35010 Accumulated amortization-franchises36000 Patents and similar rights36010 Accumulated amortization-ind.prop. and sim. rights37000 Licenses37010 Accumulated amortization-licenses38000 Goodwill38010 Amortization - Goodwill

x 39000 Down payments made - intangible assetsx 39010 Input tax clearing for down payts - intang.assets

39100 Capitalized down payments on intangible assets39110 Amortization - down payments for intangible assets39200 Clearing of cap.down pmnts for intangible assets41000 Stock held in affiliated companies42000 Loans to affiliated companies42020 Loans to affiliated companies, due after 1 year43000 Investments44000 Loans to associated companies44020 Loans to associated companies, due after 1 year45000 Fixed asset securities (other)45010 Bonds45020 Shares

x 45100 Down payments made on financial assetsx 45110 Clearing of input tax on down pyts for fin.assets

46000 Other loans46020 Other loans, due after 1 year46030 TR-LO Value adjustment - other loans50000 Called-up equity contributions51000 Equity contributions not called up55000 Capitalized start-up costs55010 Amortization - capitalized start-up costs56000 Capitalized business expansion costs56010 Amortization - capitalized expansion cost

60110 Convertible bonds, due within 1 year60120 Convertible bonds, due within 1-5 years60130 Convertible bonds due after 5 years60210 Convertible bonds, due within 1 year60220 Convertible bonds, due within 1-5 years60230 Convertible bonds due after 5 years60310 Non-convertible bonds, due within 1 year60320 Non-convertible bonds, due within 1-5 years60330 Non-convertible bonds, due in more than 5 years60410 Non-convertible bonds, due within 1 year60420 Non-convertible bonds, due within 1-5 years60430 Non-convertible bonds, due in more than 5 years62110 Loans from credit institutions, remaining life <1y62120 Loans from credit institutions, remaining life 1-562130 Loans from credit institutions, remaining life >5y62210 Loans from credit institutions, remaining life <1y62220 Loans from credit institutions, remaining life 1-562230 Loans from credit institutions, remaining life >5y70000 Common stock71000 Capital reserves72000 Legal reserves73000 Treasury stock reserve74000 Statutory reserves75000 Other retained earnings

x 78000 Balance of special items78100 Special item reserves78200 Transfer of reserves

x 78300 Investment receivables receivedx 78310 Clearing of investment receivables received

80000 Flat-rate value adjustment of receivables

85000 Provisions for pension fund liabilities85900 TR-TM: Provisions for foreign exchange spot rate85910 TR-TM: Provisions for foreign exchange swap rate

x 86100 Freight provision (MM)x 86200 Customs provision (MM)x 86300 Delivery costs provision (MM)

87000 Provisions for deferred taxes88000 Provisions for taxes

x 89000 Other provisions91000 Accruals for deferred taxes

x 95000 Discounts98000 Accrued income99000 Deferred income

x 100000 Petty cash100009 Cash (customer payment)-local currency101000 Cash - freight102000 Cash-foreign currency102009 Cash (customer payment)-foreign currency110000 Checking account110002 Checking account - payments110005 Checking account (other interim postings)110009 Checking account - customer payments113100 Bank 1 (domestic)113101 Bank 1 (checks payable)

113102 Bank 1 (outgoing domestic wire tranfers)113103 Bank 1 (outgoing foreign wire transfers)113104 Bank 1 (aut.debit)113105 Bank 1 (other interim postings)113106 Bank 1 (promissory bill of exchange liabilities)113107 Bank 1 (discounted bills of exchange liabilities)113108 Bank 1 - checks received113109 Bank 1 (customer incoming payments)113110 Bank 1 (guarantees received)113111 Bank 1 (current bills of exchange payable)113112 Bank 1 (bill of exchange collection)113113 TR-TM Receivables - fixed-term deposits113114 TR-TM Liability - fixed-term deposits113115 TR-TM Receivables - deposits at notice113116 TR-TM Liability - deposits at notice113117 TR-TM Commercial paper receivables113118 TR-TM Payables - commercial paper113150 Bank 1 (foreign currency A)113155 TR-TM Bank 1 foreign currency A clearing113160 Bank 1 (foreign currency B)113165 TR-TM Bank 1 foreign currency B clearing113200 Bank 2113201 Bank 2 (checks payable)113202 Bank 2 (outgoing domestic wire tranfers)113203 Bank 2 (outgoing foreign wire transfers)113204 Bank 2 (automatic debit)113205 Bank 2 (other interim postings)113206 Bank 2 (promissory bill of exchange liabilities)113207 Bank 2 (bill of exchange contingent liabilities)113208 Bank 2 - checks received113209 Bank 2 (customer incoming payments)113210 Bank 2 (guarantees received)113211 Bank 2 (current bills of exchange payable)113212 Bank 2 (bill of exchange collection)113213 Bank 2 (fixed-term deposits)114000 Foreign bank 1115000 Foreign bank 2119800 Legacy data transfer account

x 120000 Loans to staff131000 Stock held in affiliated companies132000 Treasury stock133000 Other securities140000 Customers - domestic receivables140010 Customer receivables - domestic, one-time accounts

x 140020 Accounts receivable-domestic, due after 1 yearx 140030 Customers - domestic receivablesx 140099 Customer receivables, domestic (adjustment acct)

141000 Customers - foreign receivables141010 Customer receivables - foreign, one-time accounts

x 141020 Customer receivables-foreign, due after 1 yearx 141099 Customer receivables-foreign, adjustmentsx 142000 Individual value adjust. for customer receivablesx 143000 Vendors with a debit balance

143100 Customers - adjust. for unrealized ex.rate diffs

144000 Customer receivables-affiliated companiesx 144020 Customer receivables-affiliated companies, > 1 yrx 144099 Customer receivables-affiliated companies adjustmt

145000 Customer receivables - associated companiesx 145020 Accounts receivable-associated comps, due >1Yx 145099 Adjust. customer receivables - associated compans

146000 Receivables - group150000 TR-LO Reconciliation account - receivables150100 TR-LO Reconciliation acct - repayment receivables150200 TR-LO Reconciliation acct - interest receivables150300 TR-LO Reconciliation acct - discount receivables150400 TR-LO Reconciliation acct - other receivables150500 TR-LO Reconciliation acct - payment adjustments150600 TR-LO Recon.account - payment oblig. for loans150700 TR-LO Reconciliation account - premiums

x 151000 Down payments made for inventoriesx 151010 Input tax clearing-down payments on inventory

152000 Interest receivables152050 TR-TM/LO Interest receivables152110 TR-LO Value adj.- other receiv.(costs/repay./int)152150 TR-LO Accts receiv.- loan repaymnts rem.term <1Y152155 TR-TM/LO:Rcbles- repymts (securs) and sales (BNL)152250 TR-LO Accts receiv.- discounts, rem.term <1 year152500 TR-LO Payment obligations for loans152550 TR-LO Premium

x 154000 Input taxx 154001 Input tax-level 1x 154002 Input tax-level 2x 154003 Input tax-level 3x 154099 Business area adjustment - taxes

154100 Tax on importsx 155000 Advances-salaries and wagesx 156000 Trip costs advancex 156050 Trip costs, cash advancex 159000 Down payments made on current assetsx 159010 Input tax clrg-other down pyts made for curr. asts

159100 Other receivables159110 TR-TM Option premiums receivable159160 TR-LO Reversals

x 159200 Other receivables due after 1 year160000 Accounts payable-domestic160010 Accounts payable-domestic, one-time accounts

x 160020 Accounts payable-domestic, due 1-5 yearsx 160030 Accounts payable-domestic, due > 5 yearsx 160099 Accounts payable-domestic, adjustments

161000 Accounts payable-foreign161010 Accounts payable-foreign, one-time accounts

x 161020 Accounts payable-foreign, due 1-5 yrsx 161030 Accounts payable-foreign, due > 5 yearsx 161099 Accounts payable-foreign, adjustmentsx 163000 Customers with a credit balance

163100 Accounts payable-unrealized exch. rate diffs adj.x 164020 Accounts payable-affiliated companies, due 1-5 yrsx 164030 Accounts payable-affiliated companies, due > 5 yrs

165000 Accounts payable - associated companiesx 165020 Accounts payable-associated companies, due 1-5 yrx 165030 Accounts payable-associated companies, due > 5 yrx 165099 Accounts payable-associated companies, adjustmentsx 166000 Advance payments amortizationx 169900 Payables from consignment warehousex 170000 Down payments receivedx 170010 Tax payable clearing-customer down payments

170020 Down payments received, due 1-5 years170030 Down payments received, due > 5 years170099 Down payments received (Adj. a/c)

x 172160 Recalculation differencex 172170 Overpayment/receivablesx 175000 Output taxx 175001 Output taxx 175002 Output taxx 175003 Output taxx 175099 Business area adjustment - taxesx 176000 Salaries and wages payablex 176100 Income and church tax payablex 176200 Social insurance payablex 176300 Legal expenses and finesx 176400 Employee savings planx 176500 Wages and salary clearingx 176700 Other payables-social security, due in 1 year

176800 Other payables-social security, due 1-5 years176900 Other payables-social security, due > 5 years

x 177000 Withholding tax vendors178100 Tax payable, due in 1 year178200 Tax payable, due 1-5 years178300 Tax payable, due > 5 years

x 179100 Other payables179110 TR-TM: Payables - option premiums179150 TR-TM/LO: Other payables - interest179170 TR-LO: Unassigned incoming payments

x 179200 Other payables due within 1-5 yearsx 179300 Other payables due > 5 yearsx 180000 Bills of exchange payable

180020 Bills of exchange payable, due within 1-5 years180030 Bills of exchange payable, due > 5 years180099 Bills of exchange payable (adjustment acct)

x 190990 Offsett. of trip costs of docs paid by companyx 191000 GR/IR clearing - own productionx 191099 GR/IR clearing - own production (adjustments)x 191100 GR/IR-clearing - external procurementx 191101 GR/IR: Goods/services not yet deliveredx 191102 GR/IR: Goods and services not yet invoicedx 191110 GR/IR clearing-transferredx 191199 GR/IR clearing-external procurement (adjustments)

191400 Clearing-asset acquisition from invoice verificat.191500 Clearing-asset returned to stock191600 Clearing-customer commission

x 192100 Freight clearing (MM)x 192300 Customs clearing (MM)

192500 Clearing-delivery costs (MM)x 192700 Bonus provisions (MM)

192800 Freight provision (SD) (Consumer Products)192850 Deposite Reserve SD (Consumer Products)192900 Accrued volume rebate

x 193000 Clearing vendor discounts (net procedure)x 193099 BA adjustment vendor discount (clrg net procedure)

194001 Clearing account for company code XDE1194002 Clearing account for company code XDEX194100 TR-TM: Clearing foreign exchange194200 TR-TM: Technical clearing194300 TR-TM: Currency swap account194400 TR-TM clearing payment transactions

x 194500 Business area clearingx 194600 Plants abroad (technical interim account)x 195000 Payable/receivable to tax authorities

195100 Clearing-net sales (transfer posting for taxes)x 196000 Payment requests (customers)x 196100 Guarantees given (customers)x 196110 Clearing guarantees given (customers)x 196200 Contingent recvble-check/bills exch. proced.(cust)x 196210 Clrg cont.claims-check/bill of exch. paymentsx 196300 Down payment requests (vendors)x 196400 Guarantees received (vendors)x 196410 Clearing guarantees received (vendors)

196500 Clearing current bills of exchange payable196600 Clearing-bills of exchange collection196700 Clearing-unrealized exchange rate diffs (vend.)

x 197000 Security deposit (customers)x 197100 Security deposit (vendors)

199000 Clearing-financial budget transfer postingx 199990 Clearing account - fixed asset acquisitionx 200000 Loss on disposal/sale of fixed assetsx 200010 Loss on assets scrappedx 201000 Extraordinary expensesx 202000 Loss from allocation of special itemsx 202300 Expense from release of investment support res.

209100 TR-TM Other financial transaction write offs209200 TR-TM Loss - settlm. payments fin.transactions209500 TR-TM Revenue from fin. trans. settlement payments yes210100 Expense from value adjustment of receivables yes210101 Expense from value adjustment of rec. W/o CO210200 Devaluation for potential receivable fluctuations210400 TR-LO Expenses - value adjustment other loans210500 Property tax yes

x 211100 Scheduled depreciation of tangible assets211110 Depreciation real estate yes211120 Depreciation-buildings yes

x 211130 Depreciation - machinery and equipment yes211160 Depreciation - fixtures and fittings yes211170 Depreciation-low value fixtures and fittings yes211180 depreciation Concessions, Rights yes211190 Depreciation Software

x 211200 Unplanned depreciation-tangible fixed assets yes

212100 Unplanned amortization expense - financial assets212200 Other amortization of financial assets213100 Write-down current asset securities - fut.val.flu.213200 Other write-offs of current asset securities214000 TR-TM Loss - disposals of financial fixed assets214100 TR-TM Loss - disposals of current asset securities215000 Exceptional depreciation of current assets

x 220000 Interest expense220050 RE Interest expenses - rental deposit220100 Interest expense - affiliated companies220200 Bank interest expenses220300 Other interest and similar expenses220320 TR-TM Write-off swap point valuation220400 Other interest and similar exp. affiliated comps

x 220900 Other taxes on income and revenuex 221000 Discount charges

221010 Bank discount charges221020 Bank collection charges221100 Discount expense - affiliated companies

x 230000 Loss from exchange rate differencesx 230010 Loss from currency valuationx 230020 Loss on translationx 230030 Clearing-currency translationx 230040 Rounding differences - foreign currency IIx 230050 Exch. rate diffs loss fm lower levels (mat.ledg.)

230100 Loss-unrealized exchange rate differencesx 231000 Loss from external product price differences yesx 231010 Loss-price diff. settlm. material ledger ext. mat. yesx 231080 Loss from revaluation yes

231100 Loss-freight differences yesx 231500 Loss from price differences of own products yesx 231510 Loss-price diffs from settl. of ML own products yesx 231520 Loss from price diffs fm lower lev.own mats ML yesx 231600 Unplanned delivery costs yesx 231900 Loss from invoice receipt small differences (MM) yesx 232000 Loss from valuation of external materials yesx 232500 Loss from valuation of own materials yesx 233000 Loss-inventory differences yes

233010 Losses - inventory variance (consignment sale) yes234000 Loss from valuation (valued->unvalued) yes

x 235000 Loss from stock transfer yesx 236000 Loss from consumption of consignment material yesx 237000 Loss from quality control consump. w/o cost elemtx 238000 Loss from capitalization differences

240000 Corporate income tax expense241000 Corporate income tax expense

x 245100 Other interest and similar revenues yes245200 Other interest & similar revenues-affiliated co. yes245300 Bank interest yes249000 Deferred tax acc.to par. 274 sec. 2 HGB

x 250000 Gain on disposal/sale of fixed assets251000 Extraordinary revenue yes

x 252000 Gain from release of special itemsx 252300 Gain from reversal of special reserves

252301 Gain from reversal of special reservesx 253000 Gains from Write-ups

253100 TR-TM Revenue fm incr. in val.fin. current assets260000 Gain from reduction of flat-rate val.adj.recbles

x 261000 Clearing-estimated depreciation on fixed assets263000 Clearing estimated interest on fixed assets264000 Clearing estimated risks269000 Clearing other estimated costs270100 Income from loans (not member of consolid.group)270200 Income from loans (member of consolidation group)271100 Investment income (non-affiliated companies)271200 Investment income (affiliated companies)272100 Income from securities (non-affiliated companies)272200 Income from securities (affiliated companies)272500 TR-TM Revenue - disposals of fin. fixed assets272600 TR-TM Revenue - disposals of curr. ass. securities273100 Interest revenue (non-affiliated companies)273200 Interest revenue (affiliated companies)

x 275100 Revenue from discount charges275110 Revenue-discount charges (affiliated companies)

x 275200 Revenue from bill of exchange tax275210 Bank bill of exchange tax

x 275300 Revenue from collection chargesx 276000 Discount receivedx 280000 Gain from currency exchange rate differencesx 280010 Gain from currency valuation x 280020 Gain-foreign currency exchange rate differencesx 280030 Clearing gain from exchange rate translationx 280040 Revenue from rounding dif. for foreign curr. (MM)x 280050 Ex.rate diff.revenue from lower levels (mat.ledg.)

280100 Gain from unrealized exchange rate differencesx 281000 Gain from price differences of external products yesx 281010 Gain-price diff. settlm. material ledger ext. mat. yesx 281080 Revenue from revaluation yesx 281100 Gain from freight differences yesx 281200 Gain from bonus differences yesx 281500 Gain from own product price differences yesx 281510 Gain-material ledger price differences own mat. yesx 281520 Revenue-price diffs fm lower level own mats ML yesx 281900 Gain from inv. receipt small differences (MM) yesx 282000 Gain from valuation of external materials yesx 282500 Gain from valuation of own materials yesx 283000 Gain-inventory differences yes

283010 Gain-inventory differences at consignment stores yes284000 Gain-valuation (valued --> unvalued) yes

x 285000 Gain from stock transfer yesx 286000 Gain - consumption of consignment material yes

287000 Gain from quality control consumptionx 290000 Revenue from release of provisions

295000 Revenue - transfer of profitsx 299000 Other operating income yesx 299050 Gain from allowed differences / G/L clearing yes

299100 TR-TM Other financial transaction revenuex 300000 Raw material 1

x 300010 Raw material 2x 303000 Operating suppliesx 303500 Operating suppliesx 304000 Spare partsx 305000 Packaging material

310000 Trading goods yes310200 Stock: Empties380000 Inventory stock transfer381000 Unpaid services390000 Inventory - subcontractors399998 Inventory posting with zero value

x 399999 Initial entry of stock (offsetting posting)x 400000 Consumption, raw material 1 yesx 400001 Scrap external material yesx 400002 Quality control cons. external mats with cost ele. yesx 400010 Raw material 2 consumption yesx 400020 Raw mat.consumed/trading goods without acct assgt

400030 Consumption Semi-finished Goods yesx 403000 Consumption of operating supplies yesx 403500 Operating materials consumption yesx 404000 Spare partsx 405000 Packaging materials consumption yes

405200 Office supply consumption405201 Scrap office supplies406000 Own material consumption

x 407000 Settlement assets under construction CO receiver yesx 410000 Consumption: Trading goods yes

410001 Trading goods scrap yesx 415000 External procurement costs yes

415001 External procurement costs415100 Transport and for.ma yes415500 Fee third party with hours (Service Provider) yes415510 Third party material (Service Provider) yes416100 Electricity (fixed portion) yes416200 Electricity (variable portion)416300 Water yes416400 Gas yes416500 Heating oil

x 417000 Purchased services yes417001 Purchased services419000 Prov. for potential value fluctuations raw mats yes

x 420000 Direct labor costs yesx 421000 Indirect labor costs yesx 422000 Downtime pay yesx 422100 Overtime premiums yes

422200 Vacation bonus yesx 430000 Salaries yes

430200 Downtime salaries yesx 430900 Other expenses of a salary nature yesx 431000 Overtime premiums yes

431100 Variant shiftx 431200 Workplace bonusx 431900 Other wage-related expenses yesx 432000 Sick and absence pay yes

434000 Standard vacation bonus (general special payment) yes435000 Annual bonus yes437000 Sales commission yes

x 440000 Statutory social security expense yesx 440100 Social security payments, salary yesx 445000 Pension scheme contributions yesx 446000 Workers' compensation assoc. contributions yes

447000 Employee health insurance yesx 449000 Other personnel expenses yes

451000 Building maintenance costs yes452000 Machinery and equipment maintenance yes453000 Maintenance costs, target=actual yes459000 Other maintenance costs yes462000 Bill of exchange tax463000 Trading capital tax464000 Motor vehicle tax yes

x 465000 Other taxes yes465001 Miscellaneous taxes yes465200 Export taxes yes465500 Consumption taxes yes466000 Insurance yes466100 vehicle Insurance yes470000 Occupancy costs yes470100 Cafeteria equipment470101 Meals471000 Machinery rental yes472000 Shipping costs yes473000 Postage (without telephone) yes473110 Telephone (basic fees) yes473120 Telephone costs (call fees) yes473130 Other means of communication yes474100 Domestic trip costs (flat rate input tax) yes

x 474210 Trip costs accommodation (documents/flat rate) yesx 474220 Trip costs-meals (receipts/flat rate) yesx 474230 Trip costs-transport and airfare(recpts/flat rate) yesx 474240 Trip costs, other yesx 474250 Trip costs, entertainment yes

474280 Trip costs - taxable by lump sum yes474310 Per diem domestic tax free474320 Per diem domestic taxable474330 Per diem foreign tax free474340 Per diem foreign taxable475000 Vehicle costs yes475100 Special vehicle costs476000 Office supplies yes476100 Data processing supplies expenses yes476500 Other administrative expenses yes476900 Other costs yes476901 Clothing477000 Advertising and sales costs yes477001 Conventions and seminars477100 Advertising items477200 Advertising gifts477300 Representation

x 477900 Sales commission (brokerage) yesx 479000 Bank charges yes

479100 TR-TM Other financial transaction expenses yesx 481000 Estimated depreciation yes

481100 Low value assets (direct method)482000 Estimated depreciation yes483000 Accrued interest yes483100 Accrued revenue484000 Estimated risk yes489000 Miscellaneous accrued costs yes

x 790000 Unfinished productsx 791000 Products being processedx 792000 Finished goodsx 799999 Initial entry of stock balances(own/trading goods)x 800000 Sales revenues - domestic

800001 Service salex 801000 Sales revenues - foreign

802000 Sales revenue from affiliated companies803000 Fee Deviation KKS (Service Provider)803010 Fee Deviation manually (Service Provider)803020 Revenue Premiums (Service Provider)803030 Revenue third Party (Service Provider)803040 Revenue Expenses (Service Provider)804000 Tax clearing account - used parts808000 Sales revenues with cost element yes810000 Capitalized internal activity yes811000 Gain-capitalization of settled orders yes820000 Revenue from fixed asset disposal

x 825000 Clearing asset disposals830000 Sales revenue from settlement of orders871000 Operating profit of development order settlements872000 Operating profit of construction order settlements

x 880000 Customer discountsx 881000 Invalid customer deductions

881001 Customer sales deductions881002 Sales Deductions (material) (Consumer Products)883000 Discounts

x 884000 Rebates888000 Sales deductions with cost elements yes888600 Customer rebates

x 889000 Other sales deductionsx 890000 Inventory change - work in processx 890001 Inventory change-own materials scrapped yesx 890002 Inventory change - own materials quality control yes

891000 Inventory change work in processx 892000 Change in finished products inventory yesx 893010 Inv. change - sale of own goods w/o cost elementx 893015 Inv. change-cost of own goods sold with cost elem. yesx 893020 Inventory change - additions to own productsx 894010 Inventory change-cost of goods sold w/o cost elem.

894020 Inventory change - additions to external products894025 Invent.change sale of ext.products w.cost element

x 895000 Fact.output of production orders(inventory change) Yes896000 Prov. for potential value fluctuations-fin.prodts

x 900000 Unappropriated retained earnings from previous yr930000 Withdrawal from capital reserves940010 Additions/withdrawals - legal reserves940020 Additions/withdrawals - reserves own shares940030 Additions/withdrawals - reserves req. by articles940040 Additions/withdrawals - other surplus reserves950000 Capitalization - deficit not covd by stkhldrs equ.960000 Net loss not covered by stockholders' equity

CoA - New050000050010053000053010070000070010079000079010080000080010089000089010090000090090090100090190095000095010096000096010021000021010022000022010024000024010031000031010040000040090040100040110040190110000120000120020130000140000140020150000150010150020170000170090160000160020160030002000001000010000010010010100010110

410110410120410130410210410220410230415310415320415330415410415420415430420110420120420130420210420220420230300000310000320000322000323000324000365000360000361000365100365190249200

370000395900395910394100394200394300385000386000390000290200290100290000490000288000288005289100288010288020285000285002285005285009280000280001

280002280003280004280005280006280007280008280009280010280011280012280013280014280015280016280017280018280050280055280060280065281000281001281002281003281004281005281006281007281008281009281010281011281012281013282000283000248000164100270000271000272000240000240010240020240005240099241000241010241020241099249100266800266099

250000250020250099255000255020255099256000266450266510266520266530266540266550266560266570230000230090266400266525266529266515266505266535266565266575260000260001260002260003260099260100265000265200265250230200230290266000266760266585266020440000440010440020440030440099445000445010445020445030445099486800486810460020460030

470000470020470030470099448000447000430000430010430020430030430099431000431110480000480001480002480003480098485000483100484000486100486500485190485200485300485400486000487100487200487300489000486760489300489350489100489200450000450020450030450099296990204100204199293000204800204850293010204299204990204980204985293500293600

293700394400394500394550394600204700204798277001277002277190277290277390277490469090204970262100262200430100266300266390266500266590230100486300486390450090245190245200266700486700069000069990696000696010760000697000697200747500730900572900269000269001269100695350702000652100652000656000653000654000654010650000651000655000

740010740020742010742020745000746000657000751000751020751100752000759100759120759200779000753100753110753120753200695400695430695420695429695440695450695410694100694110694170694200694120694130694135694160694300694400694450694500694550694600694700694800694900710200771000770000578100570200571000295000546000580000547000547100

547101544000545000545100910190910290910390910490565400560400555000550000565500560500565300578400579100579200573100573200573300573310572500618000572100572130572120572129572140572150572110574100574110574170574150574200574120574130574135574300574400574450574500574250574600574700574800574900548500550500540000580300541400200000

200010202000203000204000205000228000228100229000219000229100229980229990600000609010609050600010600020600030602000603000604500604000604100604101605000710100608000608100610000610001614000610500610510605005605010605030605020605040617000617001609000620100620200620300622100621100630000630300639000632100632200632300629000621200

631000622200615000640000641000648000642000649000660000616000616100616200616300380100380000703000709000780000707000708000690000691000670000670100670101671000682000682100682200682210683000685950685100685150685200685400686000685900685910685920685930685940688000688100680000684000689000692000692001687000687001687100687200687300

676000675000675100920100920110920150920200920210920300920400210000215000220000229970500000500001501000502000503000503010503020503030503040504000500500530000530100540200540290550100561000562000516000519000519010519020518100517000518500518200500100521000609020522050521500522000524000524050524100524200524310524315523000525000

350000370005370010370020370030370040299000370050

CoA - New CoA - INT Text921010 621010 Settl.Material921020 621020 SettlThirdPartyMat921030 621030 SettlInternalActiv921040 621040 SetlExterServ921500 621500 Settl.Technical921510 621510 Settl.Rev.Fees921515 621515 Settl.Rev.3rdpar921520 621520 Settl.Rev.TravCo921525 621525 Settl.Sales Ded.921530 621530 Settl.Hrly Rate921540 621540 Settl.Trav.Exp921550 621550 Settl.Other Exp.921560 621560 Settl.Co.3rdPar931000 631000 Res.Anal.Technical931010 631010 Res.Anal.Rev.Fees931015 631015 Res.Anal.Rev.3rdPar931020 631020 Res.Anal.Rev.TravCo931025 631025 Res.Anal.Sales Ded.931030 631030 Res.Anal.Hrly Rate931040 631040 Res.Anal.Trav.Exp.931050 631050 Res.Anal.Other Exp.931060 631060 Res.Anal.Co.3rdPar931110 631110 Res.Anal.Prim.Costs931120 631120 Res.Anal.COPReserv.931130 631130 Res.Anal.Sec.Costs931140 631140 Res.Anal.COSReserv.941010 641010 OHPurchRawMat.941020 641020 OHPurchPackMat.941030 641030 OHRawMatWH941040 641040 OHFinishGoodsWH942010 642010 IT Services942020 642020 Quality Lab942030 642030 Cafeteria942040 642040 Cleaning942050 642050 Security942060 642060 Ass. Fin. Goods942070 642070 Ass. MM-Var.942080 642080 Ass. Admin.942090 642090 Ass. Marketing942100 642100 Ass. Sales942110 642110 Ass. R&D943010 643010 Machine hours 1943020 643020 Machine hours 2943030 643030 Setup Production943040 643040 Water943050 643050 Industry Effluent943060 643060 Environmental943070 643070 Internal Transport943080 643080 Consulting943090 643090 Development943100 643100 Auditing943110 643110 Pers hrs Junior Empl943120 643120 Pers hrs Senior Empl

943130 643130 Pers hrs Engineer