HGB CSM cash flow taxonomy

Level	Description	Account	Account Type	Sublevel
0	HGB CSM Cashflow	0000CFHGB	Income	9
1	. Net inflow/outflow	K042HGBUKV	Income	8
2	. . Net profit/loss	K005HGBUKV	Income	7
3	. . . Year end closing account P&L	0999PEHGBUKV	Expense	0
3	. . . Result before income taxes	0490PIHGBUKV	Income	6
4	. . . . Operating income	K004HGBUKV	Income	5
5	. . . . . Gross profit	K002HGBUKV	Income	4
6	. . . . . . Revenues	K001HGBUKV	Income	0
6	. . . . . . Cost of goods sold	K024HGBUKV	Expense	3
7	. . . . . . . Depreciation	0170PEHGBUKV	Expense	2
8	. . . . . . . . Depr plant+factory equip	0180PEHGBUKV	Expense	0
8	. . . . . . . . Depr land+buildings	0190PEHGBUKV	Expense	0
7	. . . . . . . Materials	0030PEHGBUKV	Expense	2
8	. . . . . . . . Raw materials and consumables	0040PEHGBUKV	Expense	0
8	. . . . . . . . Goods and services	0050PEHGBUKV	Expense	0
7	. . . . . . . Direct mat+manufact expense	0060PEHGBUKV	Expense	2
8	. . . . . . . . Wages	0070PEHGBUKV	Expense	0
8	. . . . . . . . Non-wage labor costs	0080PEHGBUKV	Expense	0
8	. . . . . . . . Depr on short-term invest	0460PEHGBUKV	Expense	0
7	. . . . . . . Materials overhead	0110PEHGBUKV	Expense	2
8	. . . . . . . . Special direct prod cost	0090PEHGBUKV	Expense	1
9	. . . . . . . . . Licences and patents	0100PEHGBUKV	Expense	0
8	. . . . . . . . Purchasing expenses	0120PEHGBUKV	Expense	0
8	. . . . . . . . Expenses for receipt of goods	0130PEHGBUKV	Expense	0
8	. . . . . . . . Logistics expenses	0140PEHGBUKV	Expense	0
7	. . . . . . . Production overhead	0150PEHGBUKV	Expense	2
8	. . . . . . . . Tools and supplies	0160PEHGBUKV	Expense	0
8	. . . . . . . . Energy cons for prod	0165PEHGBUKV	Expense	0
7	. . . . . . . Prod related gen+adm cost	0200PEHGBUKV	Expense	2
8	. . . . . . . . Accruals pensions prod staff	0210PEHGBUKV	Expense	0
8	. . . . . . . . Training education prod staff	0220PEHGBUKV	Expense	0
5	. . . . . Cost of sales	0240PEHGBUKV	Expense	4
6	. . . . . . Personnel expenses	0250PEHGBUKV	Expense	3
7	. . . . . . . Salaries	0260PEHGBUKV	Expense	0
7	. . . . . . . Commissions	0270PEHGBUKV	Expense	0
7	. . . . . . . Non-salary labor cost	0280PEHGBUKV	Expense	0
7	. . . . . . . Accruals pensions sales staff	0290PEHGBUKV	Expense	0
6	. . . . . . Direct special cost of sales	0300PEHGBUKV	Expense	3
7	. . . . . . . Travel and entertaiment	0310PEHGBUKV	Expense	0
7	. . . . . . . Freight and packaging	0320PEHGBUKV	Expense	0
7	. . . . . . . Warranty cost	0325PEHGBUKV	Expense	0
7	. . . . . . . Transport insurance	0330PEHGBUKV	Expense	0
7	. . . . . . . Energy cons sales	0335PEHGBUKV	Expense	0
6	. . . . . . Sales overhead	0340PEHGBUKV	Expense	0
4	. . . . R&D expenses	K065HGBUKV	Expense	5
5	. . . . . Salaries R&D	0342PEHGBUKV	Expense	0
5	. . . . . Energy cons cost R&D	0344PEHGBUKV	Expense	0
5	. . . . . Other expenses R&D	0346PEHGBUKV	Expense	0
4	. . . . Finance expenses	K073HGBUKV	Expense	5
5	. . . . . Salaries finance	0352PEHGBUKV	Expense	0
5	. . . . . Energy cons cost finance	0354PEHGBUKV	Expense	0
5	. . . . . Other expenses finance	0356PEHGBUKV	Expense	0
4	. . . . Gen+adm expenses	0350PEHGBUKV	Expense	5
5	. . . . . Salaries gen+adm	0351PEHGBUKV	Expense	0
5	. . . . . Accruals	0375PEHGBUKV	Expense	0
5	. . . . . Professional fees	0367PEHGBUKV	Expense	0
5	. . . . . Energy cons gen+adm	0369PEHGBUKV	Expense	0
4	. . . . Other operating income	0360PIHGBUKV	Income	5
5	. . . . . Accruals reversal	0365PIHGBUKV	Income	0
4	. . . . Other operating expenses	0370PEHGBUKV	Expense	0
4	. . . . Financial result	0480PIHGBUKV	Income	5
5	. . . . . Finance revenues	0390PIHGBUKV	Income	4
6	. . . . . . Income from participations	0400PIHGBUKV	Income	0
6	. . . . . . Income from invest	0410PIHGBUKV	Income	0
6	. . . . . . Income long-term fin invest	0420PIHGBUKV	Income	0
6	. . . . . . Income from interest and sim	0430PIHGBUKV	Income	0
5	. . . . . Depr on financial assets	0440PEHGBUKV	Expense	4
6	. . . . . . Depr on long-term invest	0450PEHGBUKV	Expense	0
6	. . . . . . Interest expenditure and sim	0470PEHGBUKV	Expense	0
3	. . . Extraordinary result	0520PIHGBUKV	Income	6
4	. . . . Extraordinary income	0500PIHGBUKV	Income	0
4	. . . . Extraordinary expense	0510PEHGBUKV	Expense	0
3	. . . Income tax	0530PEHGBUKV	Expense	0
3	. . . Further taxes	0540PEHGBUKV	Expense	0
3	. . . Suspense accounts P&L	9999PL	Expense	6
2	. . Operating activities	0010CFHGB	Liability	3
3	. . . Depreciation tan/intan assets	K038HGBUKV	Asset	2
4	. . . . Amortization	K079HGBUKV	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	K080HGBUKV	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	K044HGBUKV	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	K010HGBUKV	Asset	0
3	. . . Short-term payables	K014HGBUKV	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	K012HGBUKV	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	K039HGBUKV	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	K040HGBUKV	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	K041HGBUKV	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 CSM Cashflow

0000CFHGB

Income

9

1

. Net inflow/outflow

K042HGBUKV

Income

8

2

. . Net profit/loss

K005HGBUKV

Income

7

3

. . . Year end closing account P&L

0999PEHGBUKV

Expense

0

3

. . . Result before income taxes

0490PIHGBUKV

Income

6

4

. . . . Operating income

K004HGBUKV

Income

5

. . . . . Gross profit

K002HGBUKV

Income

4

6

. . . . . . Revenues

K001HGBUKV

Income

0

6

. . . . . . Cost of goods sold

K024HGBUKV

Expense

3

7

. . . . . . . Depreciation

0170PEHGBUKV

Expense

2

8

. . . . . . . . Depr plant+factory equip

0180PEHGBUKV

Expense

0

8

. . . . . . . . Depr land+buildings

0190PEHGBUKV

Expense

0

7

. . . . . . . Materials

0030PEHGBUKV

Expense

2

8

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

0040PEHGBUKV

Expense

0

8

. . . . . . . . Goods and services

0050PEHGBUKV

Expense

0

7

. . . . . . . Direct mat+manufact expense

0060PEHGBUKV

Expense

2

8

. . . . . . . . Wages

0070PEHGBUKV

Expense

0

8

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

0080PEHGBUKV

Expense

0

8

. . . . . . . . Depr on short-term invest

0460PEHGBUKV

Expense

0

7

. . . . . . . Materials overhead

0110PEHGBUKV

Expense

2

8

. . . . . . . . Special direct prod cost

0090PEHGBUKV

Expense

1

9

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

0100PEHGBUKV

Expense

0

8

. . . . . . . . Purchasing expenses

0120PEHGBUKV

Expense

0

8

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

0130PEHGBUKV

Expense

0

8

. . . . . . . . Logistics expenses

0140PEHGBUKV

Expense

0

7

. . . . . . . Production overhead

0150PEHGBUKV

Expense

2

8

. . . . . . . . Tools and supplies

0160PEHGBUKV

Expense

0

8

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

0165PEHGBUKV

Expense

0

7

. . . . . . . Prod related gen+adm cost

0200PEHGBUKV

Expense

2

8

. . . . . . . . Accruals pensions prod staff

0210PEHGBUKV

Expense

0

8

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

0220PEHGBUKV

Expense

0

5

. . . . . Cost of sales

0240PEHGBUKV

Expense

4

6

. . . . . . Personnel expenses

0250PEHGBUKV

Expense

3

7

. . . . . . . Salaries

0260PEHGBUKV

Expense

0

7

. . . . . . . Commissions

0270PEHGBUKV

Expense

0

7

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

0280PEHGBUKV

Expense

0

7

. . . . . . . Accruals pensions sales staff

0290PEHGBUKV

Expense

0

6

. . . . . . Direct special cost of sales

0300PEHGBUKV

Expense

3

7

. . . . . . . Travel and entertaiment

0310PEHGBUKV

Expense

0

7

. . . . . . . Freight and packaging

0320PEHGBUKV

Expense

0

7

. . . . . . . Warranty cost

0325PEHGBUKV

Expense

0

7

. . . . . . . Transport insurance

0330PEHGBUKV

Expense

0

7

. . . . . . . Energy cons sales

0335PEHGBUKV

Expense

0

6

. . . . . . Sales overhead

0340PEHGBUKV

Expense

0

4

. . . . R&D expenses

K065HGBUKV

Expense

5

. . . . . Salaries R&D

0342PEHGBUKV

Expense

0

5

. . . . . Energy cons cost R&D

0344PEHGBUKV

Expense

0

5

. . . . . Other expenses R&D

0346PEHGBUKV

Expense

0

4

. . . . Finance expenses

K073HGBUKV

Expense

5

. . . . . Salaries finance

0352PEHGBUKV

Expense

0

5

. . . . . Energy cons cost finance

0354PEHGBUKV

Expense

0

5

. . . . . Other expenses finance

0356PEHGBUKV

Expense

0

4

. . . . Gen+adm expenses

0350PEHGBUKV

Expense

5

. . . . . Salaries gen+adm

0351PEHGBUKV

Expense

0

5

. . . . . Accruals

0375PEHGBUKV

Expense

0

5

. . . . . Professional fees

0367PEHGBUKV

Expense

0

5

. . . . . Energy cons gen+adm

0369PEHGBUKV

Expense

0

4

. . . . Other operating income

0360PIHGBUKV

Income

5

. . . . . Accruals reversal

0365PIHGBUKV

Income

0

4

. . . . Other operating expenses

0370PEHGBUKV

Expense

0

4

. . . . Financial result

0480PIHGBUKV

Income

5

. . . . . Finance revenues

0390PIHGBUKV

Income

4

6

. . . . . . Income from participations

0400PIHGBUKV

Income

0

6

. . . . . . Income from invest

0410PIHGBUKV

Income

0

6

. . . . . . Income long-term fin invest

0420PIHGBUKV

Income

0

6

. . . . . . Income from interest and sim

0430PIHGBUKV

Income

0

5

. . . . . Depr on financial assets

0440PEHGBUKV

Expense

4

6

. . . . . . Depr on long-term invest

0450PEHGBUKV

Expense

0

6

. . . . . . Interest expenditure and sim

0470PEHGBUKV

Expense

0

3

. . . Extraordinary result

0520PIHGBUKV

Income

6

4

. . . . Extraordinary income

0500PIHGBUKV

Income

0

4

. . . . Extraordinary expense

0510PEHGBUKV

Expense

0

3

. . . Income tax

0530PEHGBUKV

Expense

0

3

. . . Further taxes

0540PEHGBUKV

Expense

0

3

. . . Suspense accounts P&L

9999PL

Expense

6

2

. . Operating activities

0010CFHGB

Liability

3

. . . Depreciation tan/intan assets

K038HGBUKV

Asset

2

4

. . . . Amortization

K079HGBUKV

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

K080HGBUKV

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

K044HGBUKV

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

K010HGBUKV

Asset

0

3

. . . Short-term payables

K014HGBUKV

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

K012HGBUKV

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

K039HGBUKV

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

K040HGBUKV

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

K041HGBUKV

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