GAAP cash flow taxonomy

Level	Description	Account	Account Type	Sublevel
0	GAAP Cashflow	0000CFGAAP	Miscellaneous	11
1	. Net inflow/outflow	K042GAAP	Income	10
2	. . Net profit/loss	K005GAAP	Income	9
3	. . . Year end closing acc P&L	0999PEGAAP	Expense	0
3	. . . Net profit/loss cont oper	0530PIGAAP	Income	8
4	. . . . Net profit/loss after tax	0480PIGAAP	Income	7
5	. . . . . Profit/loss before tax	0450PIGAAP	Income	6
6	. . . . . . Operating income	K004GAAP	Income	5
7	. . . . . . . Gross profit	K002GAAP	Income	4
8	. . . . . . . . Revenues	K001GAAP	Income	0
8	. . . . . . . . Cost of goods sold	K024GAAP	Expense	3
9	. . . . . . . . . Materials	0030PEGAAP	Expense	2
10	. . . . . . . . . . Raw materials and consumables	0040PEGAAP	Expense	0
10	. . . . . . . . . . Goods and services	0050PEGAAP	Expense	0
9	. . . . . . . . . Direct material+manuf expense	0060PEGAAP	Expense	2
10	. . . . . . . . . . Wages	0070PEGAAP	Expense	0
10	. . . . . . . . . . Non-wage labor costs	0080PEGAAP	Expense	0
9	. . . . . . . . . Materials overhead	0110PEGAAP	Expense	2
10	. . . . . . . . . . Special direct production cost	0090PEGAAP	Expense	1
11	. . . . . . . . . . . Licences and patents	0100PEGAAP	Expense	0
10	. . . . . . . . . . Purchasing expenses	0120PEGAAP	Expense	0
10	. . . . . . . . . . Expenses for receipt of goods	0130PEGAAP	Expense	0
10	. . . . . . . . . . Logistics expenses	0140PEGAAP	Expense	0
9	. . . . . . . . . Depreciation	0170PEGAAP	Expense	2
10	. . . . . . . . . . Production overhead	0150PEGAAP	Expense	1
11	. . . . . . . . . . . Tools and supplies	0160PEGAAP	Expense	0
11	. . . . . . . . . . . Energy cons for prod	0155PEGAAP	Expense	0
10	. . . . . . . . . . Depr on plant+factory equipm	0180PEGAAP	Expense	0
10	. . . . . . . . . . Depr on land+build	0190PEGAAP	Expense	0
9	. . . . . . . . . Prod rel general+adm cost	0200PEGAAP	Expense	2
10	. . . . . . . . . . Accr pensions prod staff	0210PEGAAP	Expense	0
10	. . . . . . . . . . Training+education prod staff	0220PEGAAP	Expense	0
7	. . . . . . . Other operating income	0240PIGAAP	Income	4
8	. . . . . . . . Accruals reversal	0235PIGAAP	Income	0
7	. . . . . . . Cost of sales	0250PEGAAP	Expense	4
8	. . . . . . . . Direct special cost of sales	0310PEGAAP	Expense	3
9	. . . . . . . . . Personnel expenses	0260PEGAAP	Expense	2
10	. . . . . . . . . . Salaries	0270PEGAAP	Expense	0
10	. . . . . . . . . . Commissions	0280PEGAAP	Expense	0
10	. . . . . . . . . . Non-salary labor cost	0290PEGAAP	Expense	0
10	. . . . . . . . . . Accruals pensions sales staff	0300PEGAAP	Expense	0
9	. . . . . . . . . Travel and entertaiment	0320PEGAAP	Expense	0
9	. . . . . . . . . Freight and packaging	0330PEGAAP	Expense	0
9	. . . . . . . . . Transport insurance	0340PEGAAP	Expense	0
8	. . . . . . . . Sales overhead	0350PEGAAP	Expense	0
8	. . . . . . . . Warranty cost	0374PEGAAP	Expense	0
8	. . . . . . . . Energy cons sales	0345PEGAAP	Expense	0
7	. . . . . . . R&D expenses	0370PEGAAP	Expense	4
8	. . . . . . . . R&D expenses	K065GAAP	Expense	3
9	. . . . . . . . . Salaries R&D	0371PEGAAP	Expense	0
9	. . . . . . . . . Other expenses R&D	0373PEGAAP	Expense	0
9	. . . . . . . . . Energy cons cost R&D	0377PEGAAP	Expense	0
7	. . . . . . . Finance expenses	K073GAAP	Expense	4
8	. . . . . . . . Salaries finance	0351PEGAAP	Expense	0
8	. . . . . . . . Energy cons cost finance	0352PEGAAP	Expense	0
8	. . . . . . . . Other expenses finance	0353PEGAAP	Expense	0
7	. . . . . . . General+adm expenses	0360PEGAAP	Expense	4
8	. . . . . . . . Salaries general+adm	0361PEGAAP	Expense	0
8	. . . . . . . . Energy cons general+adm	0378PEGAAP	Expense	0
8	. . . . . . . . Professional fees	0372PEGAAP	Expense	0
8	. . . . . . . . Accruals	0375PEGAAP	Expense	0
8	. . . . . . . . Depr on intangible assets	0376PEGAAP	Expense	0
7	. . . . . . . Other operating expense	0380PEGAAP	Expense	0
6	. . . . . . Other non-oper gains/revenues	0400PIGAAP	Income	0
6	. . . . . . Other non-oper expenses/losses	0410PEGAAP	Expense	0
6	. . . . . . Financial income and expenses	0420PIGAAP	Income	5
7	. . . . . . . Currency exchange gain/losses	0430PIGAAP	Income	4
8	. . . . . . . . Currency exchange gain	0431PIGAAP	Income	0
8	. . . . . . . . Currency exchange loss	0432PEGAAP	Expense	0
7	. . . . . . . Interest expenditure+income	0440PIGAAP	Income	4
8	. . . . . . . . Interest income	0441PIGAAP	Income	0
8	. . . . . . . . Interest expenditure	0442PEGAAP	Expense	0
5	. . . . . Income tax	0460PEGAAP	Expense	0
5	. . . . . Further taxes	0470PEGAAP	Expense	0
4	. . . . Fin cost ex assoc+joint vent	0490PEGAAP	Expense	0
4	. . . . Fin inc incl assoc/joint vent	0500PIGAAP	Income	0
4	. . . . Income assoc/joint ventures	0510PIGAAP	Income	0
4	. . . . Profit/loss attr min interest	0520PIGAAP	Income	0
4	. . . . Suspense accounts P&L	9999PL	Income	7
3	. . . Net profit/loss discont oper	0540PIGAAP	Income	0
2	. . Operating activities	0010CFGAAP	Liability	3
3	. . . Depr tang/intang assets	K038GAAP	Asset	2
4	. . . . Amortization	K079GAAP	Asset	1
5	. . . . . Acc depr patents+tradem+sim	0460BAGAAP	Asset	0
5	. . . . . Accum depr on R&D	0490BAGAAP	Asset	0
5	. . . . . Accum depr other expenditure	0520BAGAAP	Asset	0
5	. . . . . Accum depr on goodwill	0690BAGAAP	Asset	0
4	. . . . Acc depreciation tang assets	K080GAAP	Asset	1
5	. . . . . Accum depr on land+build	0300BAGAAP	Asset	0
5	. . . . . Acc depr on plant+fact equipm	0330BAGAAP	Asset	0
5	. . . . . Acc depr building+off equipm	0360BAGAAP	Asset	0
5	. . . . . Acc depr other categ of PPE	0390BAGAAP	Asset	0
5	. . . . . Acc depr PPE under constr/prep	0420BAGAAP	Asset	0
3	. . . Deferred income taxes	0320BLGAAP	Liability	0
3	. . . Short-term receivables	0080BAGAAP	Asset	2
4	. . . . Receivables 3rd parties	0090BAGAAP	Asset	1
5	. . . . . Trade acc+notes receivable	0100BAGAAP	Asset	0
4	. . . . Int clearance account sales	0095BAGAAP	Asset	0
4	. . . . Receivables related	0110BAGAAP	Asset	1
5	. . . . . Intragroup receivables	0120BAGAAP	Asset	0
5	. . . . . Associate receivables	0130BAGAAP	Asset	0
3	. . . Inventories	K044GAAP	Asset	2
4	. . . . Raw mat+prod supplies	0150BAGAAP	Asset	0
4	. . . . Work in progress	0160BAGAAP	Asset	0
4	. . . . Finished goods and merchandise	0170BAGAAP	Asset	0
4	. . . . Advance paym purch curr assets	0180BAGAAP	Asset	0
3	. . . Other current assets	0015CFGAAP	Asset	2
4	. . . . Deferred tax assets current	0190BAGAAP	Asset	0
4	. . . . Prepaid expenses	0200BAGAAP	Asset	0
4	. . . . Other short-term assets	0210BAGAAP	Asset	1
5	. . . . . Finance lease receivables	0220BAGAAP	Asset	0
5	. . . . . Income taxes recoverable	0230BAGAAP	Asset	0
5	. . . . . Other receivables from tax	0235BAGAAP	Asset	0
5	. . . . . Other short-term receivables	0240BAGAAP	Asset	0
3	. . . Short-term payables	0050BLGAAP	Liability	2
4	. . . . Payables related	0060BLGAAP	Liability	1
5	. . . . . Loans from directors	0070BLGAAP	Liability	0
5	. . . . . Intragroup payables	0080BLGAAP	Liability	0
5	. . . . . Associate payables	0090BLGAAP	Liability	0
4	. . . . Payables+adv from 3rd parties	0100BLGAAP	Liability	1
5	. . . . . Int clearance account purch	0105BLGAAP	Liability	0
5	. . . . . Trade acc+notes payables	0110BLGAAP	Liability	0
5	. . . . . Advance payments received	0120BLGAAP	Liability	0
5	. . . . . Advances from customers	0130BLGAAP	Liability	0
3	. . . Accrued expenses	K012GAAP	Liability	2
4	. . . . Accrued expenses	0141BLGAAP	Liability	0
4	. . . . Warranty accrual	0142BLGAAP	Liability	0
4	. . . . Accruals consigned inv usage	0143BLGAAP	Liability	0
4	. . . . Accruals for bad debt	0144BLGAAP	Liability	0
4	. . . . Accrued expenses other	0145BLGAAP	Liability	0
4	. . . . Accrued taxes	0150BLGAAP	Liability	0
4	. . . . Gross amount due cust on contr	0160BLGAAP	Liability	0
3	. . . Long-term receivables	0017CFGAAP	Asset	2
4	. . . . Long-term receiv 3rd parties	0530BAGAAP	Asset	1
5	. . . . . Long-term trade acc+nts receiv	0540BAGAAP	Asset	0
5	. . . . . Other long-term assets	0550BAGAAP	Asset	0
4	. . . . Long-term receivables related	0620BAGAAP	Asset	1
5	. . . . . Loans/long-term receiv rel	0630BAGAAP	Asset	0
5	. . . . . Loans to investee companies	0640BAGAAP	Asset	0
5	. . . . . Loans shareholders/directors	0650BAGAAP	Asset	0
3	. . . Other current liabilities	0180BLGAAP	Liability	2
4	. . . . Other payables	0200BLGAAP	Liability	0
4	. . . . VAT payable	0205BLGAAP	Liability	0
2	. . Investing activities	0020CFGAAP	Liability	3
3	. . . Fixed assets	K039GAAP	Asset	2
4	. . . . Acq cost on land+build	0290BAGAAP	Asset	0
4	. . . . Acq cost plant+factory equipm	0320BAGAAP	Asset	0
4	. . . . Acq cost business+off equipm	0350BAGAAP	Asset	0
4	. . . . Hist cost other categ of PPE	0380BAGAAP	Asset	0
4	. . . . Acq cost PPE under constr/prep	0410BAGAAP	Asset	0
4	. . . . Hist other expend carr forward	0510BAGAAP	Asset	0
3	. . . Investm intang non-curr assets	K040GAAP	Asset	2
4	. . . . Hist cost of patents, tradem	0450BAGAAP	Asset	0
4	. . . . Hist R&D costs	0480BAGAAP	Asset	0
4	. . . . Hist goodwill	0680BAGAAP	Asset	0
3	. . . Securities and investments	0025CFGAAP	Asset	2
4	. . . . Current investments	0040BAGAAP	Asset	1
5	. . . . . Shares in related companies	0050BAGAAP	Asset	0
5	. . . . . Other shares	0060BAGAAP	Asset	0
5	. . . . . Marketable securities	0070BAGAAP	Asset	0
4	. . . . Shares	0570BAGAAP	Asset	1
5	. . . . . Shares in related companies	0580BAGAAP	Asset	0
5	. . . . . Jointly controlled entities	0590BAGAAP	Asset	0
5	. . . . . Secur incl non-curr assets	0600BAGAAP	Asset	0
5	. . . . . Other long-term investments	0610BAGAAP	Asset	0
2	. . Financing activities	0030CFGAAP	Liability	3
3	. . . Bonds and loans	0230BLGAAP	Liability	2
4	. . . . Secured loans	0240BLGAAP	Liability	0
4	. . . . Unsecured loans	0250BLGAAP	Liability	0
4	. . . . Intragroup loans	0260BLGAAP	Liability	0
4	. . . . Loans from associaties	0270BLGAAP	Liability	0
3	. . . Capital stock	K041GAAP	Liability	2
4	. . . . Share capital	0370BLGAAP	Liability	1
4	. . . . Additional paid in capital	0410BLGAAP	Liability	1
5	. . . . . Dividends payable	0190BLGAAP	Liability	0
5	. . . . . Preferred stock	0380BLGAAP	Liability	0
5	. . . . . Common stock	0390BLGAAP	Liability	0
5	. . . . . Minority interest	0400BLGAAP	Liability	0
1	. Not mapped GAAP	9997GAAP	Liability	0
1	. Suspense accounts	9999	Miscellaneous	0

0

GAAP Cashflow

0000CFGAAP

Miscellaneous

11

1

. Net inflow/outflow

K042GAAP

Income

10

2

. . Net profit/loss

K005GAAP

Income

9

3

. . . Year end closing acc P&L

0999PEGAAP

Expense

0

3

. . . Net profit/loss cont oper

0530PIGAAP

Income

8

4

. . . . Net profit/loss after tax

0480PIGAAP

Income

7

5

. . . . . Profit/loss before tax

0450PIGAAP

Income

6

. . . . . . Operating income

K004GAAP

Income

5

7

. . . . . . . Gross profit

K002GAAP

Income

4

8

. . . . . . . . Revenues

K001GAAP

Income

0

8

. . . . . . . . Cost of goods sold

K024GAAP

Expense

3

9

. . . . . . . . . Materials

0030PEGAAP

Expense

2

10

. . . . . . . . . . Raw materials and consumables

0040PEGAAP

Expense

0

10

. . . . . . . . . . Goods and services

0050PEGAAP

Expense

0

9

. . . . . . . . . Direct material+manuf expense

0060PEGAAP

Expense

2

10

. . . . . . . . . . Wages

0070PEGAAP

Expense

0

10

. . . . . . . . . . Non-wage labor costs

0080PEGAAP

Expense

0

9

. . . . . . . . . Materials overhead

0110PEGAAP

Expense

2

10

. . . . . . . . . . Special direct production cost

0090PEGAAP

Expense

1

11

. . . . . . . . . . . Licences and patents

0100PEGAAP

Expense

0

10

. . . . . . . . . . Purchasing expenses

0120PEGAAP

Expense

0

10

. . . . . . . . . . Expenses for receipt of goods

0130PEGAAP

Expense

0

10

. . . . . . . . . . Logistics expenses

0140PEGAAP

Expense

0

9

. . . . . . . . . Depreciation

0170PEGAAP

Expense

2

10

. . . . . . . . . . Production overhead

0150PEGAAP

Expense

1

11

. . . . . . . . . . . Tools and supplies

0160PEGAAP

Expense

0

11

. . . . . . . . . . . Energy cons for prod

0155PEGAAP

Expense

0

10

. . . . . . . . . . Depr on plant+factory equipm

0180PEGAAP

Expense

0

10

. . . . . . . . . . Depr on land+build

0190PEGAAP

Expense

0

9

. . . . . . . . . Prod rel general+adm cost

0200PEGAAP

Expense

2

10

. . . . . . . . . . Accr pensions prod staff

0210PEGAAP

Expense

0

10

. . . . . . . . . . Training+education prod staff

0220PEGAAP

Expense

0

7

. . . . . . . Other operating income

0240PIGAAP

Income

4

8

. . . . . . . . Accruals reversal

0235PIGAAP

Income

0

7

. . . . . . . Cost of sales

0250PEGAAP

Expense

4

8

. . . . . . . . Direct special cost of sales

0310PEGAAP

Expense

3

9

. . . . . . . . . Personnel expenses

0260PEGAAP

Expense

2

10

. . . . . . . . . . Salaries

0270PEGAAP

Expense

0

10

. . . . . . . . . . Commissions

0280PEGAAP

Expense

0

10

. . . . . . . . . . Non-salary labor cost

0290PEGAAP

Expense

0

10

. . . . . . . . . . Accruals pensions sales staff

0300PEGAAP

Expense

0

9

. . . . . . . . . Travel and entertaiment

0320PEGAAP

Expense

0

9

. . . . . . . . . Freight and packaging

0330PEGAAP

Expense

0

9

. . . . . . . . . Transport insurance

0340PEGAAP

Expense

0

8

. . . . . . . . Sales overhead

0350PEGAAP

Expense

0

8

. . . . . . . . Warranty cost

0374PEGAAP

Expense

0

8

. . . . . . . . Energy cons sales

0345PEGAAP

Expense

0

7

. . . . . . . R&D expenses

0370PEGAAP

Expense

4

8

. . . . . . . . R&D expenses

K065GAAP

Expense

3

9

. . . . . . . . . Salaries R&D

0371PEGAAP

Expense

0

9

. . . . . . . . . Other expenses R&D

0373PEGAAP

Expense

0

9

. . . . . . . . . Energy cons cost R&D

0377PEGAAP

Expense

0

7

. . . . . . . Finance expenses

K073GAAP

Expense

4

8

. . . . . . . . Salaries finance

0351PEGAAP

Expense

0

8

. . . . . . . . Energy cons cost finance

0352PEGAAP

Expense

0

8

. . . . . . . . Other expenses finance

0353PEGAAP

Expense

0

7

. . . . . . . General+adm expenses

0360PEGAAP

Expense

4

8

. . . . . . . . Salaries general+adm

0361PEGAAP

Expense

0

8

. . . . . . . . Energy cons general+adm

0378PEGAAP

Expense

0

8

. . . . . . . . Professional fees

0372PEGAAP

Expense

0

8

. . . . . . . . Accruals

0375PEGAAP

Expense

0

8

. . . . . . . . Depr on intangible assets

0376PEGAAP

Expense

0

7

. . . . . . . Other operating expense

0380PEGAAP

Expense

0

6

. . . . . . Other non-oper gains/revenues

0400PIGAAP

Income

0

6

. . . . . . Other non-oper expenses/losses

0410PEGAAP

Expense

0

6

. . . . . . Financial income and expenses

0420PIGAAP

Income

5

7

. . . . . . . Currency exchange gain/losses

0430PIGAAP

Income

4

8

. . . . . . . . Currency exchange gain

0431PIGAAP

Income

0

8

. . . . . . . . Currency exchange loss

0432PEGAAP

Expense

0

7

. . . . . . . Interest expenditure+income

0440PIGAAP

Income

4

8

. . . . . . . . Interest income

0441PIGAAP

Income

0

8

. . . . . . . . Interest expenditure

0442PEGAAP

Expense

0

5

. . . . . Income tax

0460PEGAAP

Expense

0

5

. . . . . Further taxes

0470PEGAAP

Expense

0

4

. . . . Fin cost ex assoc+joint vent

0490PEGAAP

Expense

0

4

. . . . Fin inc incl assoc/joint vent

0500PIGAAP

Income

0

4

. . . . Income assoc/joint ventures

0510PIGAAP

Income

0

4

. . . . Profit/loss attr min interest

0520PIGAAP

Income

0

4

. . . . Suspense accounts P&L

9999PL

Income

7

3

. . . Net profit/loss discont oper

0540PIGAAP

Income

0

2

. . Operating activities

0010CFGAAP

Liability

3

. . . Depr tang/intang assets

K038GAAP

Asset

2

4

. . . . Amortization

K079GAAP

Asset

1

5

. . . . . Acc depr patents+tradem+sim

0460BAGAAP

Asset

0

5

. . . . . Accum depr on R&D

0490BAGAAP

Asset

0

5

. . . . . Accum depr other expenditure

0520BAGAAP

Asset

0

5

. . . . . Accum depr on goodwill

0690BAGAAP

Asset

0

4

. . . . Acc depreciation tang assets

K080GAAP

Asset

1

5

. . . . . Accum depr on land+build

0300BAGAAP

Asset

0

5

. . . . . Acc depr on plant+fact equipm

0330BAGAAP

Asset

0

5

. . . . . Acc depr building+off equipm

0360BAGAAP

Asset

0

5

. . . . . Acc depr other categ of PPE

0390BAGAAP

Asset

0

5

. . . . . Acc depr PPE under constr/prep

0420BAGAAP

Asset

0

3

. . . Deferred income taxes

0320BLGAAP

Liability

0

3

. . . Short-term receivables

0080BAGAAP

Asset

2

4

. . . . Receivables 3rd parties

0090BAGAAP

Asset

1

5

. . . . . Trade acc+notes receivable

0100BAGAAP

Asset

0

4

. . . . Int clearance account sales

0095BAGAAP

Asset

0

4

. . . . Receivables related

0110BAGAAP

Asset

1

5

. . . . . Intragroup receivables

0120BAGAAP

Asset

0

5

. . . . . Associate receivables

0130BAGAAP

Asset

0

3

. . . Inventories

K044GAAP

Asset

2

4

. . . . Raw mat+prod supplies

0150BAGAAP

Asset

0

4

. . . . Work in progress

0160BAGAAP

Asset

0

4

. . . . Finished goods and merchandise

0170BAGAAP

Asset

0

4

. . . . Advance paym purch curr assets

0180BAGAAP

Asset

0

3

. . . Other current assets

0015CFGAAP

Asset

2

4

. . . . Deferred tax assets current

0190BAGAAP

Asset

0

4

. . . . Prepaid expenses

0200BAGAAP

Asset

0

4

. . . . Other short-term assets

0210BAGAAP

Asset

1

5

. . . . . Finance lease receivables

0220BAGAAP

Asset

0

5

. . . . . Income taxes recoverable

0230BAGAAP

Asset

0

5

. . . . . Other receivables from tax

0235BAGAAP

Asset

0

5

. . . . . Other short-term receivables

0240BAGAAP

Asset

0

3

. . . Short-term payables

0050BLGAAP

Liability

2

4

. . . . Payables related

0060BLGAAP

Liability

1

5

. . . . . Loans from directors

0070BLGAAP

Liability

0

5

. . . . . Intragroup payables

0080BLGAAP

Liability

0

5

. . . . . Associate payables

0090BLGAAP

Liability

0

4

. . . . Payables+adv from 3rd parties

0100BLGAAP

Liability

1

5

. . . . . Int clearance account purch

0105BLGAAP

Liability

0

5

. . . . . Trade acc+notes payables

0110BLGAAP

Liability

0

5

. . . . . Advance payments received

0120BLGAAP

Liability

0

5

. . . . . Advances from customers

0130BLGAAP

Liability

0

3

. . . Accrued expenses

K012GAAP

Liability

2

4

. . . . Accrued expenses

0141BLGAAP

Liability

0

4

. . . . Warranty accrual

0142BLGAAP

Liability

0

4

. . . . Accruals consigned inv usage

0143BLGAAP

Liability

0

4

. . . . Accruals for bad debt

0144BLGAAP

Liability

0

4

. . . . Accrued expenses other

0145BLGAAP

Liability

0

4

. . . . Accrued taxes

0150BLGAAP

Liability

0

4

. . . . Gross amount due cust on contr

0160BLGAAP

Liability

0

3

. . . Long-term receivables

0017CFGAAP

Asset

2

4

. . . . Long-term receiv 3rd parties

0530BAGAAP

Asset

1

5

. . . . . Long-term trade acc+nts receiv

0540BAGAAP

Asset

0

5

. . . . . Other long-term assets

0550BAGAAP

Asset

0

4

. . . . Long-term receivables related

0620BAGAAP

Asset

1

5

. . . . . Loans/long-term receiv rel

0630BAGAAP

Asset

0

5

. . . . . Loans to investee companies

0640BAGAAP

Asset

0

5

. . . . . Loans shareholders/directors

0650BAGAAP

Asset

0

3

. . . Other current liabilities

0180BLGAAP

Liability

2

4

. . . . Other payables

0200BLGAAP

Liability

0

4

. . . . VAT payable

0205BLGAAP

Liability

0

2

. . Investing activities

0020CFGAAP

Liability

3

. . . Fixed assets

K039GAAP

Asset

2

4

. . . . Acq cost on land+build

0290BAGAAP

Asset

0

4

. . . . Acq cost plant+factory equipm

0320BAGAAP

Asset

0

4

. . . . Acq cost business+off equipm

0350BAGAAP

Asset

0

4

. . . . Hist cost other categ of PPE

0380BAGAAP

Asset

0

4

. . . . Acq cost PPE under constr/prep

0410BAGAAP

Asset

0

4

. . . . Hist other expend carr forward

0510BAGAAP

Asset

0

3

. . . Investm intang non-curr assets

K040GAAP

Asset

2

4

. . . . Hist cost of patents, tradem

0450BAGAAP

Asset

0

4

. . . . Hist R&D costs

0480BAGAAP

Asset

0

4

. . . . Hist goodwill

0680BAGAAP

Asset

0

3

. . . Securities and investments

0025CFGAAP

Asset

2

4

. . . . Current investments

0040BAGAAP

Asset

1

5

. . . . . Shares in related companies

0050BAGAAP

Asset

0

5

. . . . . Other shares

0060BAGAAP

Asset

0

5

. . . . . Marketable securities

0070BAGAAP

Asset

0

4

. . . . Shares

0570BAGAAP

Asset

1

5

. . . . . Shares in related companies

0580BAGAAP

Asset

0

5

. . . . . Jointly controlled entities

0590BAGAAP

Asset

0

5

. . . . . Secur incl non-curr assets

0600BAGAAP

Asset

0

5

. . . . . Other long-term investments

0610BAGAAP

Asset

0

2

. . Financing activities

0030CFGAAP

Liability

3

. . . Bonds and loans

0230BLGAAP

Liability

2

4

. . . . Secured loans

0240BLGAAP

Liability

0

4

. . . . Unsecured loans

0250BLGAAP

Liability

0

4

. . . . Intragroup loans

0260BLGAAP

Liability

0

4

. . . . Loans from associaties

0270BLGAAP

Liability

0

3

. . . Capital stock

K041GAAP

Liability

2

4

. . . . Share capital

0370BLGAAP

Liability

1

4

. . . . Additional paid in capital

0410BLGAAP

Liability

1

5

. . . . . Dividends payable

0190BLGAAP

Liability

0

5

. . . . . Preferred stock

0380BLGAAP

Liability

0

5

. . . . . Common stock

0390BLGAAP

Liability

0

5

. . . . . Minority interest

0400BLGAAP

Liability

0

1

. Not mapped GAAP

9997GAAP

Liability

0

1

. Suspense accounts

9999

Miscellaneous

0