HGB TCA cash flow taxonomy

Level	Description	Account	Account Type	Sublevel
0	HGB TCA Cashflow	0000CFHGB	Income	7
1	. Net inflow/outflow	K042HGBGKV	Income	6
2	. . Net profit/loss	K005HGBGKV	Income	5
3	. . . Year end closing account P&L	0999PEHGBGKV	Expense	0
3	. . . Result before income taxes	0410PIHGBGKV	Income	4
4	. . . . Operating income	K004HGBGKV	Income	3
5	. . . . . Gross profit	K002HGBGKV	Income	2
6	. . . . . . Revenues	K001HGBGKV	Income	0
6	. . . . . . Changes inven finish goods/wip	0020PIHGBGKV	Income	0
6	. . . . . . Other operating income	0030PIHGBGKV	Income	1
7	. . . . . . . Accruals reversal	0035PIHGBGKV	Income	0
6	. . . . . . Materials	0040PEHGBGKV	Expense	1
7	. . . . . . . Raw materials and consumables	0050PEHGBGKV	Expense	0
7	. . . . . . . Goods and services	0060PEHGBGKV	Expense	0
5	. . . . . Personnel	0080PEHGBGKV	Expense	2
6	. . . . . . Salary and wages	0090PEHGBGKV	Expense	0
6	. . . . . . Non wage labor cost	0100PEHGBGKV	Expense	0
6	. . . . . . Social expenses	0110PEHGBGKV	Expense	0
6	. . . . . . Pensions contributions	0120PEHGBGKV	Expense	0
6	. . . . . . Pension accruals	0130PEHGBGKV	Expense	0
6	. . . . . . Training and education	0140PEHGBGKV	Expense	0
5	. . . . . Depreciation	0150PEHGBGKV	Expense	2
6	. . . . . . Depr land, buildings	0160PEHGBGKV	Expense	0
6	. . . . . . Depr plant, factory equipm	0170PEHGBGKV	Expense	0
6	. . . . . . Depr business, office equipm	0180PEHGBGKV	Expense	0
6	. . . . . . Depr other categories PPE	0190PEHGBGKV	Expense	0
5	. . . . . Other operating expenses	0200PEHGBGKV	Expense	2
6	. . . . . . Rent	0210PEHGBGKV	Expense	0
6	. . . . . . Licences and concessions	0220PEHGBGKV	Expense	0
6	. . . . . . Supplies	0230PEHGBGKV	Expense	0
6	. . . . . . Professional fees	0235PEHGBGKV	Expense	0
6	. . . . . . Communication	0240PEHGBGKV	Expense	0
6	. . . . . . Freight and packaging	0250PEHGBGKV	Expense	0
6	. . . . . . Travel expenses	0260PEHGBGKV	Expense	0
6	. . . . . . Entertainment	0270PEHGBGKV	Expense	0
6	. . . . . . Advertisement	0280PEHGBGKV	Expense	0
6	. . . . . . Accruals	0285PEHGBGKV	Expense	0
6	. . . . . . Warranty cost	0287PEHGBGKV	Expense	0
6	. . . . . . Insurances	0290PEHGBGKV	Expense	0
6	. . . . . . Other operating cost	0295PEHGBGKV	Expense	0
4	. . . . Financial result	0400PIHGBGKV	Income	3
5	. . . . . Finance revenues	0310PIHGBGKV	Income	2
6	. . . . . . Income from participations	0320PIHGBGKV	Income	0
6	. . . . . . Income from investments	0330PIHGBGKV	Income	0
6	. . . . . . Income long-term finan invest	0340PIHGBGKV	Income	0
6	. . . . . . Income from interest and simil	0350PIHGBGKV	Income	0
5	. . . . . Depreciation financial assets	0360PEHGBGKV	Expense	2
6	. . . . . . Depreciation long-term invest	0370PEHGBGKV	Expense	0
6	. . . . . . Depreciation short-term invest	0380PEHGBGKV	Expense	0
6	. . . . . . Interest expenditure and simil	0390PEHGBGKV	Expense	0
3	. . . Extraordinary result	0440PIHGBGKV	Income	4
4	. . . . Extraordinary income	0420PIHGBGKV	Income	0
4	. . . . Extraordinary expense	0430PEHGBGKV	Expense	0
3	. . . Income tax	0450PEHGBGKV	Expense	0
3	. . . Further taxes	0460PEHGBGKV	Expense	0
3	. . . Suspense accounts P&L	9999PL	Expense	4
2	. . Operating activities	0010CFHGB	Liability	3
3	. . . Depreciation tan/intan assets	K038HGBGKV	Asset	2
4	. . . . Amortization	K079HGBGKV	Asset	1
5	. . . . . Acc depr own patent, trademark	0060BAHGB	Asset	0
5	. . . . . Acc depr aqu patent, trademark	0090BAHGB	Asset	0
5	. . . . . Acc depr goodwill	0120BAHGB	Asset	0
4	. . . . Acc depr tangible assets	K080HGBGKV	Asset	1
5	. . . . . Acc depr land and buildings	0180BAHGB	Asset	0
5	. . . . . Acc depr plant, fact equip	0210BAHGB	Asset	0
5	. . . . . Acc depr building, off equip	0240BAHGB	Asset	0
5	. . . . . Acc depr PPE under constr/prep	0300BAHGB	Asset	0
3	. . . Deferred tax	0440BLHGB	Liability	0
3	. . . Receivables	0470BAHGB	Asset	2
4	. . . . Receivables third parties	0480BAHGB	Asset	1
5	. . . . . Long-term trade acc & nts rec	0490BAHGB	Asset	0
5	. . . . . Trade accounts & notes receiv	0500BAHGB	Asset	0
5	. . . . . Interim clearance account sale	0505BAHGB	Asset	0
4	. . . . Receivables related	0510BAHGB	Asset	1
5	. . . . . Intragroup receivables	0520BAHGB	Asset	0
5	. . . . . Associate receivables	0530BAHGB	Asset	0
3	. . . Inventories	K044HGBGKV	Asset	2
4	. . . . Raw materials & prod supplies	0430BAHGB	Asset	0
4	. . . . Work in progress	0440BAHGB	Asset	0
4	. . . . Finished goods and merchandise	0450BAHGB	Asset	0
4	. . . . Advance paym purch curr assets	0460BAHGB	Asset	0
3	. . . Other assets	0540BAHGB	Asset	2
4	. . . . Finance lease receivables	0550BAHGB	Asset	0
4	. . . . Income taxes recoverable	0560BAHGB	Asset	0
4	. . . . Other prepaid expenses	0570BAHGB	Asset	0
4	. . . . Other receivables from tax	0575BAHGB	Asset	0
4	. . . . Other receivables	0580BAHGB	Asset	0
3	. . . Prepaid expenses	K010HGBGKV	Asset	0
3	. . . Short-term payables	K014HGBGKV	Liability	2
4	. . . . Payables & advances 3rd party	0260BLHGB	Liability	1
5	. . . . . Bank loans and overdrafts	0270BLHGB	Liability	0
5	. . . . . Advances from customers	0280BLHGB	Liability	0
5	. . . . . Trade accounts and notes payab	0290BLHGB	Liability	0
5	. . . . . Interim clearance account purc	0295BLHGB	Liability	0
4	. . . . Payables related	0310BLHGB	Liability	1
5	. . . . . Loans from directors	0320BLHGB	Liability	0
5	. . . . . Intragroup payables	0330BLHGB	Liability	0
5	. . . . . Loans from associaties	0340BLHGB	Liability	0
5	. . . . . Associate payables	0350BLHGB	Liability	0
4	. . . . Other short-term payables	0360BLHGB	Liability	1
5	. . . . . Other payables from taxes	0370BLHGB	Liability	0
5	. . . . . Government grants	0380BLHGB	Liability	0
5	. . . . . Other payables to social secur	0390BLHGB	Liability	0
5	. . . . . Other payables	0400BLHGB	Liability	0
5	. . . . . Retirement benefits	0420BLHGB	Liability	0
3	. . . Provisions	K012HGBGKV	Liability	2
4	. . . . Accruals for pensions and simi	0160BLHGB	Liability	0
4	. . . . Tax accruals	0170BLHGB	Liability	0
4	. . . . Accr gross amount due to custo	0180BLHGB	Liability	0
4	. . . . Accr gross amount due to custo	0181BLHGB	Liability	0
4	. . . . Warranty accrual	0182BLHGB	Liability	0
4	. . . . Accruals consigned invent use	0183BLHGB	Liability	0
4	. . . . Accruals for bad debt	0184BLHGB	Liability	0
4	. . . . Accrued expenses other	0185BLHGB	Liability	0
4	. . . . Other accruals	0190BLHGB	Liability	0
3	. . . Long-term receivables	0350BAHGB	Asset	2
4	. . . . Loans/long-term receiv rel com	0360BAHGB	Asset	0
4	. . . . Loans to investee companies	0370BAHGB	Asset	0
4	. . . . Security incl in non-curr asse	0380BAHGB	Asset	0
4	. . . . Loans to shareholders/director	0390BAHGB	Asset	0
4	. . . . Other loans	0400BAHGB	Asset	0
2	. . Investing activities	0020CFHGB	Liability	3
3	. . . Fixed assets	K039HGBGKV	Asset	2
4	. . . . Acq cost land, buildings	0170BAHGB	Asset	0
4	. . . . Acq cost plant, fact equip	0200BAHGB	Asset	0
4	. . . . Acq cost business, off equip	0230BAHGB	Asset	0
4	. . . . Hist cost other categories PPE	0260BAHGB	Asset	0
4	. . . . Acq cost PPE under constr/prep	0290BAHGB	Asset	0
3	. . . Investm intang non-curr assets	K040HGBGKV	Asset	2
4	. . . . Hist cost own patents, tradem	0050BAHGB	Asset	0
4	. . . . Hist cost acq patents, tradem	0080BAHGB	Asset	0
4	. . . . Historical goodwill	0110BAHGB	Asset	0
3	. . . Shares	0320BAHGB	Asset	2
4	. . . . Shares in related companies	0330BAHGB	Asset	0
4	. . . . Other long-term investments	0340BAHGB	Asset	0
2	. . Financing activities	0030CFHGB	Liability	3
3	. . . Bonds and loans	0210BLHGB	Liability	2
4	. . . . Bonds	0220BLHGB	Liability	0
4	. . . . Secured loans	0230BLHGB	Liability	0
3	. . . Capital stock	K041HGBGKV	Liability	2
4	. . . . Share capital	0030BLHGB	Liability	1
5	. . . . . Preferred stock	0040BLHGB	Liability	0
5	. . . . . Common stock	0050BLHGB	Liability	0
4	. . . . Additional paid in capital	0060BLHGB	Liability	0
3	. . . Dividends payable	0410BLHGB	Liability	0
1	. Not mapped HGB	9997HGB	Miscellaneous	0
1	. Suspense accounts	9999	Miscellaneous	0

0

HGB TCA Cashflow

0000CFHGB

Income

7

1

. Net inflow/outflow

K042HGBGKV

Income

6

2

. . Net profit/loss

K005HGBGKV

Income

5

3

. . . Year end closing account P&L

0999PEHGBGKV

Expense

0

3

. . . Result before income taxes

0410PIHGBGKV

Income

4

. . . . Operating income

K004HGBGKV

Income

3

5

. . . . . Gross profit

K002HGBGKV

Income

2

6

. . . . . . Revenues

K001HGBGKV

Income

0

6

. . . . . . Changes inven finish goods/wip

0020PIHGBGKV

Income

0

6

. . . . . . Other operating income

0030PIHGBGKV

Income

1

7

. . . . . . . Accruals reversal

0035PIHGBGKV

Income

0

6

. . . . . . Materials

0040PEHGBGKV

Expense

1

7

. . . . . . . Raw materials and consumables

0050PEHGBGKV

Expense

0

7

. . . . . . . Goods and services

0060PEHGBGKV

Expense

0

5

. . . . . Personnel

0080PEHGBGKV

Expense

2

6

. . . . . . Salary and wages

0090PEHGBGKV

Expense

0

6

. . . . . . Non wage labor cost

0100PEHGBGKV

Expense

0

6

. . . . . . Social expenses

0110PEHGBGKV

Expense

0

6

. . . . . . Pensions contributions

0120PEHGBGKV

Expense

0

6

. . . . . . Pension accruals

0130PEHGBGKV

Expense

0

6

. . . . . . Training and education

0140PEHGBGKV

Expense

0

5

. . . . . Depreciation

0150PEHGBGKV

Expense

2

6

. . . . . . Depr land, buildings

0160PEHGBGKV

Expense

0

6

. . . . . . Depr plant, factory equipm

0170PEHGBGKV

Expense

0

6

. . . . . . Depr business, office equipm

0180PEHGBGKV

Expense

0

6

. . . . . . Depr other categories PPE

0190PEHGBGKV

Expense

0

5

. . . . . Other operating expenses

0200PEHGBGKV

Expense

2

6

. . . . . . Rent

0210PEHGBGKV

Expense

0

6

. . . . . . Licences and concessions

0220PEHGBGKV

Expense

0

6

. . . . . . Supplies

0230PEHGBGKV

Expense

0

6

. . . . . . Professional fees

0235PEHGBGKV

Expense

0

6

. . . . . . Communication

0240PEHGBGKV

Expense

0

6

. . . . . . Freight and packaging

0250PEHGBGKV

Expense

0

6

. . . . . . Travel expenses

0260PEHGBGKV

Expense

0

6

. . . . . . Entertainment

0270PEHGBGKV

Expense

0

6

. . . . . . Advertisement

0280PEHGBGKV

Expense

0

6

. . . . . . Accruals

0285PEHGBGKV

Expense

0

6

. . . . . . Warranty cost

0287PEHGBGKV

Expense

0

6

. . . . . . Insurances

0290PEHGBGKV

Expense

0

6

. . . . . . Other operating cost

0295PEHGBGKV

Expense

0

4

. . . . Financial result

0400PIHGBGKV

Income

3

5

. . . . . Finance revenues

0310PIHGBGKV

Income

2

6

. . . . . . Income from participations

0320PIHGBGKV

Income

0

6

. . . . . . Income from investments

0330PIHGBGKV

Income

0

6

. . . . . . Income long-term finan invest

0340PIHGBGKV

Income

0

6

. . . . . . Income from interest and simil

0350PIHGBGKV

Income

0

5

. . . . . Depreciation financial assets

0360PEHGBGKV

Expense

2

6

. . . . . . Depreciation long-term invest

0370PEHGBGKV

Expense

0

6

. . . . . . Depreciation short-term invest

0380PEHGBGKV

Expense

0

6

. . . . . . Interest expenditure and simil

0390PEHGBGKV

Expense

0

3

. . . Extraordinary result

0440PIHGBGKV

Income

4

. . . . Extraordinary income

0420PIHGBGKV

Income

0

4

. . . . Extraordinary expense

0430PEHGBGKV

Expense

0

3

. . . Income tax

0450PEHGBGKV

Expense

0

3

. . . Further taxes

0460PEHGBGKV

Expense

0

3

. . . Suspense accounts P&L

9999PL

Expense

4

2

. . Operating activities

0010CFHGB

Liability

3

. . . Depreciation tan/intan assets

K038HGBGKV

Asset

2

4

. . . . Amortization

K079HGBGKV

Asset

1

5

. . . . . Acc depr own patent, trademark

0060BAHGB

Asset

0

5

. . . . . Acc depr aqu patent, trademark

0090BAHGB

Asset

0

5

. . . . . Acc depr goodwill

0120BAHGB

Asset

0

4

. . . . Acc depr tangible assets

K080HGBGKV

Asset

1

5

. . . . . Acc depr land and buildings

0180BAHGB

Asset

0

5

. . . . . Acc depr plant, fact equip

0210BAHGB

Asset

0

5

. . . . . Acc depr building, off equip

0240BAHGB

Asset

0

5

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

0300BAHGB

Asset

0

3

. . . Deferred tax

0440BLHGB

Liability

0

3

. . . Receivables

0470BAHGB

Asset

2

4

. . . . Receivables third parties

0480BAHGB

Asset

1

5

. . . . . Long-term trade acc & nts rec

0490BAHGB

Asset

0

5

. . . . . Trade accounts & notes receiv

0500BAHGB

Asset

0

5

. . . . . Interim clearance account sale

0505BAHGB

Asset

0

4

. . . . Receivables related

0510BAHGB

Asset

1

5

. . . . . Intragroup receivables

0520BAHGB

Asset

0

5

. . . . . Associate receivables

0530BAHGB

Asset

0

3

. . . Inventories

K044HGBGKV

Asset

2

4

. . . . Raw materials & prod supplies

0430BAHGB

Asset

0

4

. . . . Work in progress

0440BAHGB

Asset

0

4

. . . . Finished goods and merchandise

0450BAHGB

Asset

0

4

. . . . Advance paym purch curr assets

0460BAHGB

Asset

0

3

. . . Other assets

0540BAHGB

Asset

2

4

. . . . Finance lease receivables

0550BAHGB

Asset

0

4

. . . . Income taxes recoverable

0560BAHGB

Asset

0

4

. . . . Other prepaid expenses

0570BAHGB

Asset

0

4

. . . . Other receivables from tax

0575BAHGB

Asset

0

4

. . . . Other receivables

0580BAHGB

Asset

0

3

. . . Prepaid expenses

K010HGBGKV

Asset

0

3

. . . Short-term payables

K014HGBGKV

Liability

2

4

. . . . Payables & advances 3rd party

0260BLHGB

Liability

1

5

. . . . . Bank loans and overdrafts

0270BLHGB

Liability

0

5

. . . . . Advances from customers

0280BLHGB

Liability

0

5

. . . . . Trade accounts and notes payab

0290BLHGB

Liability

0

5

. . . . . Interim clearance account purc

0295BLHGB

Liability

0

4

. . . . Payables related

0310BLHGB

Liability

1

5

. . . . . Loans from directors

0320BLHGB

Liability

0

5

. . . . . Intragroup payables

0330BLHGB

Liability

0

5

. . . . . Loans from associaties

0340BLHGB

Liability

0

5

. . . . . Associate payables

0350BLHGB

Liability

0

4

. . . . Other short-term payables

0360BLHGB

Liability

1

5

. . . . . Other payables from taxes

0370BLHGB

Liability

0

5

. . . . . Government grants

0380BLHGB

Liability

0

5

. . . . . Other payables to social secur

0390BLHGB

Liability

0

5

. . . . . Other payables

0400BLHGB

Liability

0

5

. . . . . Retirement benefits

0420BLHGB

Liability

0

3

. . . Provisions

K012HGBGKV

Liability

2

4

. . . . Accruals for pensions and simi

0160BLHGB

Liability

0

4

. . . . Tax accruals

0170BLHGB

Liability

0

4

. . . . Accr gross amount due to custo

0180BLHGB

Liability

0

4

. . . . Accr gross amount due to custo

0181BLHGB

Liability

0

4

. . . . Warranty accrual

0182BLHGB

Liability

0

4

. . . . Accruals consigned invent use

0183BLHGB

Liability

0

4

. . . . Accruals for bad debt

0184BLHGB

Liability

0

4

. . . . Accrued expenses other

0185BLHGB

Liability

0

4

. . . . Other accruals

0190BLHGB

Liability

0

3

. . . Long-term receivables

0350BAHGB

Asset

2

4

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

0360BAHGB

Asset

0

4

. . . . Loans to investee companies

0370BAHGB

Asset

0

4

. . . . Security incl in non-curr asse

0380BAHGB

Asset

0

4

. . . . Loans to shareholders/director

0390BAHGB

Asset

0

4

. . . . Other loans

0400BAHGB

Asset

0

2

. . Investing activities

0020CFHGB

Liability

3

. . . Fixed assets

K039HGBGKV

Asset

2

4

. . . . Acq cost land, buildings

0170BAHGB

Asset

0

4

. . . . Acq cost plant, fact equip

0200BAHGB

Asset

0

4

. . . . Acq cost business, off equip

0230BAHGB

Asset

0

4

. . . . Hist cost other categories PPE

0260BAHGB

Asset

0

4

. . . . Acq cost PPE under constr/prep

0290BAHGB

Asset

0

3

. . . Investm intang non-curr assets

K040HGBGKV

Asset

2

4

. . . . Hist cost own patents, tradem

0050BAHGB

Asset

0

4

. . . . Hist cost acq patents, tradem

0080BAHGB

Asset

0

4

. . . . Historical goodwill

0110BAHGB

Asset

0

3

. . . Shares

0320BAHGB

Asset

2

4

. . . . Shares in related companies

0330BAHGB

Asset

0

4

. . . . Other long-term investments

0340BAHGB

Asset

0

2

. . Financing activities

0030CFHGB

Liability

3

. . . Bonds and loans

0210BLHGB

Liability

2

4

. . . . Bonds

0220BLHGB

Liability

0

4

. . . . Secured loans

0230BLHGB

Liability

0

3

. . . Capital stock

K041HGBGKV

Liability

2

4

. . . . Share capital

0030BLHGB

Liability

1

5

. . . . . Preferred stock

0040BLHGB

Liability

0

5

. . . . . Common stock

0050BLHGB

Liability

0

4

. . . . Additional paid in capital

0060BLHGB

Liability

0

3

. . . Dividends payable

0410BLHGB

Liability

0

1

. Not mapped HGB

9997HGB

Miscellaneous

0

1

. Suspense accounts

9999

Miscellaneous

0