id,name,applicability
account_tag_0,Subscribed but unpaid capital,accounts
account_tag_1,Intangible non-current assets,accounts
account_tag_2,Tangible non-current assets,accounts
account_tag_3,Financial assets,accounts
account_tag_4,Inventory,accounts
account_tag_5,Receivables,accounts
account_tag_6,Short-term investment,accounts
account_tag_7,Cash and bank accounts,accounts
account_tag_8,Share capital,accounts
account_tag_9,Share premium funds,accounts
account_tag_10,Reevaluation funds,accounts
account_tag_11,Misc. equity funds,accounts
account_tag_12,Balanced gain/loss,accounts
account_tag_13,Equity at the start of the financial year,accounts
account_tag_14,Deposits or withdrawals during the year,accounts
account_tag_15,Changes in the equity funds,accounts
account_tag_16,Changes in the fair value reserves,accounts
account_tag_17,Year-end results,accounts
account_tag_18,Untaxed reserves,accounts
account_tag_19,Provisions,accounts
account_tag_20,Bond loans,accounts
account_tag_21,Liabilities to credit institutions,accounts
account_tag_22,Advances from customers,accounts
account_tag_23,Account payables,accounts
account_tag_24,Liabilities to group companies,accounts
account_tag_25,Exchange liabilities,accounts
account_tag_26,Liabilities to associated companies and jointly controlled companies,accounts
account_tag_27,Liabilities to other companies in which there is an ownership interest,accounts
account_tag_28,Tax liabilities,accounts
account_tag_29,Other liabilities,accounts
account_tag_30,Accrued expenses and prepaid incomes,accounts
account_tag_31,"Operating income, stock changes, etc.",accounts
account_tag_32,Operating costs,accounts
account_tag_33,Financial items,accounts
account_tag_34,Year-end appropriations,accounts
account_tag_35,Taxes on results,accounts
account_tag_36,Results,accounts
account_tag_37,Dedicated funds,accounts
account_tag_38,Reserve funds,accounts
account_tag_39,Other equity,accounts
account_tag_40,Paid-in and issued contributions,accounts
