--- skr49	2009-01-22 00:15:17.000000000 +0100
+++ ../trunk/accounts/de_DE/acctchrt_skr49.gnucash-xea	2009-01-22 06:33:40.000000000 +0100
@@ -1,51 +1,61 @@
 <?xml version="1.0" encoding="utf-8" ?>
-<gnc-v2
-     xmlns:gnc="http://www.gnucash.org/XML/gnc"
-     xmlns:act="http://www.gnucash.org/XML/act"
-     xmlns:book="http://www.gnucash.org/XML/book"
-     xmlns:cd="http://www.gnucash.org/XML/cd"
-     xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
-     xmlns:price="http://www.gnucash.org/XML/price"
-     xmlns:slot="http://www.gnucash.org/XML/slot"
-     xmlns:split="http://www.gnucash.org/XML/split"
-     xmlns:sx="http://www.gnucash.org/XML/sx"
-     xmlns:trn="http://www.gnucash.org/XML/trn"
-     xmlns:ts="http://www.gnucash.org/XML/ts"
-     xmlns:fs="http://www.gnucash.org/XML/fs"
-     xmlns:bgt="http://www.gnucash.org/XML/bgt"
-     xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
-     xmlns:lot="http://www.gnucash.org/XML/lot"
-     xmlns:cust="http://www.gnucash.org/XML/cust"
-     xmlns:job="http://www.gnucash.org/XML/job"
-     xmlns:addr="http://www.gnucash.org/XML/addr"
-     xmlns:owner="http://www.gnucash.org/XML/owner"
-     xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
-     xmlns:tte="http://www.gnucash.org/XML/tte"
-     xmlns:employee="http://www.gnucash.org/XML/employee"
-     xmlns:order="http://www.gnucash.org/XML/order"
-     xmlns:billterm="http://www.gnucash.org/XML/billterm"
-     xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
-     xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
-     xmlns:invoice="http://www.gnucash.org/XML/invoice"
-     xmlns:entry="http://www.gnucash.org/XML/entry"
-     xmlns:vendor="http://www.gnucash.org/XML/vendor">
-<gnc:count-data cd:type="account">1263</gnc:count-data>
-<gnc:commodity version="2.0.0">
-  <cmdty:space>ISO4217</cmdty:space>
-  <cmdty:id>EUR</cmdty:id>
-  <cmdty:get_quotes/>
-  <cmdty:quote_source>currency</cmdty:quote_source>
-  <cmdty:quote_tz/>
-</gnc:commodity>
+<gnc-account-example 
+  xmlns="http://www.gnucash.org/XML/"
+  xmlns:act="http://www.gnucash.org/XML/act"
+  xmlns:addr="http://www.gnucash.org/XML/addr"
+  xmlns:bgt="http://www.gnucash.org/XML/bgt"
+  xmlns:billterm="http://www.gnucash.org/XML/billterm"
+  xmlns:book="http://www.gnucash.org/XML/book"
+  xmlns:bt-days="http://www.gnucash.org/XML/bt-days"
+  xmlns:bt-prox="http://www.gnucash.org/XML/bt-prox"
+  xmlns:cd="http://www.gnucash.org/XML/cd"
+  xmlns:cmdty="http://www.gnucash.org/XML/cmdty"
+  xmlns:cust="http://www.gnucash.org/XML/cust"
+  xmlns:employee="http://www.gnucash.org/XML/employee"
+  xmlns:entry="http://www.gnucash.org/XML/entry"
+  xmlns:fs="http://www.gnucash.org/XML/fs"
+  xmlns:gnc="http://www.gnucash.org/XML/gnc"
+  xmlns:invoice="http://www.gnucash.org/XML/invoice"
+  xmlns:job="http://www.gnucash.org/XML/job"
+  xmlns:lot="http://www.gnucash.org/XML/lot"
+  xmlns:order="http://www.gnucash.org/XML/order"
+  xmlns:owner="http://www.gnucash.org/XML/owner"
+  xmlns:price="http://www.gnucash.org/XML/price"
+  xmlns:recurrence="http://www.gnucash.org/XML/recurrence"
+  xmlns:slot="http://www.gnucash.org/XML/slot"
+  xmlns:split="http://www.gnucash.org/XML/split"
+  xmlns:sx="http://www.gnucash.org/XML/sx"
+  xmlns:taxtable="http://www.gnucash.org/XML/taxtable"
+  xmlns:trn="http://www.gnucash.org/XML/trn"
+  xmlns:ts="http://www.gnucash.org/XML/ts"
+  xmlns:tte="http://www.gnucash.org/XML/tte"
+  xmlns:vendor="http://www.gnucash.org/XML/vendor">
+<gnc-act:title>
+  Kontenrahmen SKR49
+</gnc-act:title>
+<gnc-act:short-description>
+  Standardkontenrahmen SKR49, Stand 2009?
+</gnc-act:short-description>
+<gnc-act:long-description>
+  Ein Kontenrahmes für Vereine nach dem SKR49 der Datev
+
+  Bei Gebrauch dieses Kontenrahmens sind die allgemeinen Konten abzuwählen.
+  An dem Rahmen sind selbstverständlich noch Anpassungen erforderlich, bis man den seinen Bedürfnissen ensprechenden Kontenplan hat.
+
+  Ersteller: Michael Braun 2009
+
+  Formalia für GnuCash-Vorlagen: Frank H. Ellenberger 2009
+</gnc-act:long-description>
+<gnc-act:exclude-from-select-all>1</gnc-act:exclude-from-select-all>
 <gnc:account version="2.0.0">
   <act:name>Root Account</act:name>
-  <act:id type="guid">e24772da4864456b196be5a6301c6756</act:id>
+  <act:id type="new">e24772da4864456b196be5a6301c6756</act:id>
   <act:type>ROOT</act:type>
   <act:commodity-scu>0</act:commodity-scu>
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 Aktiva</act:name>
-  <act:id type="guid">3894c6b224ab22adcee7db76c6bfd087</act:id>
+  <act:id type="new">3894c6b224ab22adcee7db76c6bfd087</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -63,7 +73,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1  ANSPRÜCHE AUF EINZAHLUNG IN STIFTUNGSKAPITAL (NUR STIFTUNGEN)</act:name>
-  <act:id type="guid">039932f9df6204d6ca3acd8655f93fbb</act:id>
+  <act:id type="new">039932f9df6204d6ca3acd8655f93fbb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -81,7 +91,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0001 Ansprüche auf Einzahlung in das Stiftungskapital/Stammkapital</act:name>
-  <act:id type="guid">4278e559a8bc4d5cf8c61d6f455dcae3</act:id>
+  <act:id type="new">4278e559a8bc4d5cf8c61d6f455dcae3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -94,7 +104,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2  INGANGSETZUNGSAUFWAND</act:name>
-  <act:id type="guid">4d6842fd9e0e02ce569e2b4f22480a37</act:id>
+  <act:id type="new">4d6842fd9e0e02ce569e2b4f22480a37</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -112,7 +122,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0002 Ingangsetzungs- und Erweiterungsaufwand</act:name>
-  <act:id type="guid">073c0cdd928b9d94da34ba37ef201b99</act:id>
+  <act:id type="new">073c0cdd928b9d94da34ba37ef201b99</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -125,7 +135,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3  ANLAGEVERMÖGEN</act:name>
-  <act:id type="guid">baec3e44b966759bb9336edc3d0e704e</act:id>
+  <act:id type="new">baec3e44b966759bb9336edc3d0e704e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -143,7 +153,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0010 Konzessionen, gewerbliche Schutzrechte und ähnliche Rechte und Werte sowie Lizenzen an solchen Rechten und Werten</act:name>
-  <act:id type="guid">89f104b08944ab400bc18343be517364</act:id>
+  <act:id type="new">89f104b08944ab400bc18343be517364</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -156,7 +166,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0015 Konzessionen</act:name>
-  <act:id type="guid">8ad9642ca9bbd5ab964632d066d02186</act:id>
+  <act:id type="new">8ad9642ca9bbd5ab964632d066d02186</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -169,7 +179,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0020 Gewerbliche Schutzrechte</act:name>
-  <act:id type="guid">b99cf5a7b7e0ed5229eb796c5657572c</act:id>
+  <act:id type="new">b99cf5a7b7e0ed5229eb796c5657572c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -182,7 +192,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0025 Ähnliche Rechte und Werte</act:name>
-  <act:id type="guid">dc93010e174204a38a5ba820cf7c1bca</act:id>
+  <act:id type="new">dc93010e174204a38a5ba820cf7c1bca</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -195,7 +205,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0027 EDV-Software</act:name>
-  <act:id type="guid">6e4faa8eaeab3a598e2f4c0260d37e6a</act:id>
+  <act:id type="new">6e4faa8eaeab3a598e2f4c0260d37e6a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -208,7 +218,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0030 Lizenzen an gewerblichen Schutzrechten</act:name>
-  <act:id type="guid">c59a327fbdafacbd20332e85b4d665f9</act:id>
+  <act:id type="new">c59a327fbdafacbd20332e85b4d665f9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -221,7 +231,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0035 Geschäfts- oder Firmenwert</act:name>
-  <act:id type="guid">a9117938c0fb75dcf5788fbe0002518c</act:id>
+  <act:id type="new">a9117938c0fb75dcf5788fbe0002518c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -234,7 +244,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0038 Anzahlungen auf Geschäfts- oder Firmenwert</act:name>
-  <act:id type="guid">4d0f90900f7080b17606681fbd76cc50</act:id>
+  <act:id type="new">4d0f90900f7080b17606681fbd76cc50</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -247,7 +257,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0039 Anzahlungen immaterielle Vermögensgegenstände </act:name>
-  <act:id type="guid">472ca6ec00e10c1e921b4e90d3cf2915</act:id>
+  <act:id type="new">472ca6ec00e10c1e921b4e90d3cf2915</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -260,7 +270,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0040 Verschmelzungsmehrwert</act:name>
-  <act:id type="guid">de30db7622500325069f3e35cf3c4bd6</act:id>
+  <act:id type="new">de30db7622500325069f3e35cf3c4bd6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -273,7 +283,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0050 Grundstücke unbebaut</act:name>
-  <act:id type="guid">e53aa3b6a372212f73a4a79fa25a5f0f</act:id>
+  <act:id type="new">e53aa3b6a372212f73a4a79fa25a5f0f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -286,7 +296,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0055 Grundstücke mit Gebäuden bebaut</act:name>
-  <act:id type="guid">ea6b0b78bfac2e0676d9b7c3de7ee6b8</act:id>
+  <act:id type="new">ea6b0b78bfac2e0676d9b7c3de7ee6b8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -299,7 +309,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0060 Grundstücke mit Anlagen bebaut</act:name>
-  <act:id type="guid">4103630a9e77afe8bc98374bd6e63db9</act:id>
+  <act:id type="new">4103630a9e77afe8bc98374bd6e63db9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -312,7 +322,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0065 Grundstücke mit Substanzverzehr</act:name>
-  <act:id type="guid">e7998f48cba2d9a3ec260e0aefc00dc1</act:id>
+  <act:id type="new">e7998f48cba2d9a3ec260e0aefc00dc1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -325,7 +335,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0070 Grundstücksgleiche Rechte</act:name>
-  <act:id type="guid">d828d67b0ccfb7a11995524c11019b92</act:id>
+  <act:id type="new">d828d67b0ccfb7a11995524c11019b92</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -338,7 +348,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0100 Gebäude</act:name>
-  <act:id type="guid">28134b97b98341cd22ff0ba94322813d</act:id>
+  <act:id type="new">28134b97b98341cd22ff0ba94322813d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -351,7 +361,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0110 Vereinsheim</act:name>
-  <act:id type="guid">d26b04ab78110ff6b002577f55d782cf</act:id>
+  <act:id type="new">d26b04ab78110ff6b002577f55d782cf</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -364,7 +374,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0111 Sporthallen</act:name>
-  <act:id type="guid">11fd8e4d0489e024b6b357387299cce3</act:id>
+  <act:id type="new">11fd8e4d0489e024b6b357387299cce3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -377,7 +387,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0112 Sportanlagen</act:name>
-  <act:id type="guid">5c92e5b261cd1b6d7ef3ac0347042fda</act:id>
+  <act:id type="new">5c92e5b261cd1b6d7ef3ac0347042fda</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -390,7 +400,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0120 Vereinsgaststätte</act:name>
-  <act:id type="guid">d2a0b55a9dc96f17654a4b81ac57a2d9</act:id>
+  <act:id type="new">d2a0b55a9dc96f17654a4b81ac57a2d9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -403,7 +413,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0125 Sonstige Vereinsgebäude</act:name>
-  <act:id type="guid">558aadad61d302b67849314b306869e8</act:id>
+  <act:id type="new">558aadad61d302b67849314b306869e8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -416,7 +426,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0130 Geschäftsbauten</act:name>
-  <act:id type="guid">583032f70824169d7a443da7afa2e09c</act:id>
+  <act:id type="new">583032f70824169d7a443da7afa2e09c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -429,7 +439,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0135 Fabrikbauten</act:name>
-  <act:id type="guid">1dd6c89d409275e6ef49010a1d88ab62</act:id>
+  <act:id type="new">1dd6c89d409275e6ef49010a1d88ab62</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -442,7 +452,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0150 Garagen</act:name>
-  <act:id type="guid">458f6938422be41bf04cc5394362d99c</act:id>
+  <act:id type="new">458f6938422be41bf04cc5394362d99c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -455,7 +465,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0155 Außenanlagen</act:name>
-  <act:id type="guid">664fcc36ff5c0a9faac29d22ee99168f</act:id>
+  <act:id type="new">664fcc36ff5c0a9faac29d22ee99168f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -468,7 +478,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0160 Hof- und Wegebefestigungen</act:name>
-  <act:id type="guid">aa79c8068b6d1e85dfb094d421d80f12</act:id>
+  <act:id type="new">aa79c8068b6d1e85dfb094d421d80f12</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -481,7 +491,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0165 Wohnbauten</act:name>
-  <act:id type="guid">6afabde2103bf3ce525bcd4b1e24313d</act:id>
+  <act:id type="new">6afabde2103bf3ce525bcd4b1e24313d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -494,7 +504,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0170 Einrichtungen für Gebäude</act:name>
-  <act:id type="guid">8044eb37cf1c3e5b3ebbb0c8a2526afd</act:id>
+  <act:id type="new">8044eb37cf1c3e5b3ebbb0c8a2526afd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -507,7 +517,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0175 Ausbauten, Anbauten und Zubauten</act:name>
-  <act:id type="guid">aab67a6d2e8df0400ed8dbdfb760cca9</act:id>
+  <act:id type="new">aab67a6d2e8df0400ed8dbdfb760cca9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -520,7 +530,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0180 Einbauten Pachtgrundstück</act:name>
-  <act:id type="guid">ecf2cddc513537025aa21842c42c5afc</act:id>
+  <act:id type="new">ecf2cddc513537025aa21842c42c5afc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -533,7 +543,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0185 Bauten auf fremden Grundstücken</act:name>
-  <act:id type="guid">0a3311c678f24801a16e783636beb252</act:id>
+  <act:id type="new">0a3311c678f24801a16e783636beb252</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -546,7 +556,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0200 Technische Anlagen</act:name>
-  <act:id type="guid">f32b00485be4ff34abdd1c3be468d6a1</act:id>
+  <act:id type="new">f32b00485be4ff34abdd1c3be468d6a1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -559,7 +569,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0205 Maschinen</act:name>
-  <act:id type="guid">17f85baeccff194f301b5b800d1ef110</act:id>
+  <act:id type="new">17f85baeccff194f301b5b800d1ef110</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -572,7 +582,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0210 Betriebsvorrichtungen</act:name>
-  <act:id type="guid">af25fdc6285fdd887b7cf601134725bc</act:id>
+  <act:id type="new">af25fdc6285fdd887b7cf601134725bc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -585,7 +595,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0215 Sportvorrichtungen</act:name>
-  <act:id type="guid">441ae1feb5ee70351860b42243eafb2c</act:id>
+  <act:id type="new">441ae1feb5ee70351860b42243eafb2c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -598,7 +608,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0220 Vereinsheimausstattung</act:name>
-  <act:id type="guid">65b343033bda83df649b15c30d0f0738</act:id>
+  <act:id type="new">65b343033bda83df649b15c30d0f0738</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -611,7 +621,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4  ANDERE ANLAGEN, BETRIEBS- UND GESCHÄFTSAUSSTATTUNG</act:name>
-  <act:id type="guid">64a048731690851dbd27c091617a0b99</act:id>
+  <act:id type="new">64a048731690851dbd27c091617a0b99</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -629,7 +639,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0250 Kraftfahrzeuge, Transportmittel</act:name>
-  <act:id type="guid">25be8a084ca33235b8bd13871af67d43</act:id>
+  <act:id type="new">25be8a084ca33235b8bd13871af67d43</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -642,7 +652,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0255 PKW</act:name>
-  <act:id type="guid">96037ae3300d5bbcfac939c8ca69672f</act:id>
+  <act:id type="new">96037ae3300d5bbcfac939c8ca69672f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -655,7 +665,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0260 Anhänger</act:name>
-  <act:id type="guid">b0d8e9ca16ae561b4276f2d6a92cf412</act:id>
+  <act:id type="new">b0d8e9ca16ae561b4276f2d6a92cf412</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -668,7 +678,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0265 Pflegemaschinen</act:name>
-  <act:id type="guid">ae6d8dbf2af0ae5887d54a69591ba468</act:id>
+  <act:id type="new">ae6d8dbf2af0ae5887d54a69591ba468</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -681,7 +691,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0300 Vereinsausstattung</act:name>
-  <act:id type="guid">6d6e80a16b9e850c3727821996088821</act:id>
+  <act:id type="new">6d6e80a16b9e850c3727821996088821</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -694,7 +704,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0305 Vereinskleidung</act:name>
-  <act:id type="guid">3fa5e340429d090ba449c334df8e72a7</act:id>
+  <act:id type="new">3fa5e340429d090ba449c334df8e72a7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -707,7 +717,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0310 Sportgeräte</act:name>
-  <act:id type="guid">8a4454ba808596c27a6c917a25213022</act:id>
+  <act:id type="new">8a4454ba808596c27a6c917a25213022</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -720,7 +730,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0315 Werkzeuge</act:name>
-  <act:id type="guid">ba9bb16377c685773df0d0c6081100d1</act:id>
+  <act:id type="new">ba9bb16377c685773df0d0c6081100d1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -733,7 +743,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0320 Büroeinrichtung</act:name>
-  <act:id type="guid">91134e7517a70674ff85187f19c9bbdb</act:id>
+  <act:id type="new">91134e7517a70674ff85187f19c9bbdb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -746,7 +756,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0330 Einrichtung Vereinsheim</act:name>
-  <act:id type="guid">ca41d934ef121a587a6f4df3d6dcf46a</act:id>
+  <act:id type="new">ca41d934ef121a587a6f4df3d6dcf46a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -759,7 +769,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0335 Sonstiges Inventar</act:name>
-  <act:id type="guid">f96c16c6c4ea69bfd355235421674393</act:id>
+  <act:id type="new">f96c16c6c4ea69bfd355235421674393</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -772,7 +782,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0340 Geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">a95a62d0f14c7f254de039523562093e</act:id>
+  <act:id type="new">a95a62d0f14c7f254de039523562093e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -785,7 +795,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0341 Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:name>
-  <act:id type="guid">3b8aac1322cb453fec34564db455e71e</act:id>
+  <act:id type="new">3b8aac1322cb453fec34564db455e71e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -798,7 +808,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0400 Sonstige Anlagen und Ausstattung</act:name>
-  <act:id type="guid">0716a853555e15bcd3b75237414284b4</act:id>
+  <act:id type="new">0716a853555e15bcd3b75237414284b4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -811,7 +821,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0405 Betriebsausstattung</act:name>
-  <act:id type="guid">8581f383fcd42dfd22eb0f7a60a6e84e</act:id>
+  <act:id type="new">8581f383fcd42dfd22eb0f7a60a6e84e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -824,7 +834,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0410 Geschäftsausstattung</act:name>
-  <act:id type="guid">7def6a850944fa3f1c85ac5bedf60beb</act:id>
+  <act:id type="new">7def6a850944fa3f1c85ac5bedf60beb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -837,7 +847,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0415 Büroeinrichtung</act:name>
-  <act:id type="guid">7fa866827ba11301cae4bed5a5b999ae</act:id>
+  <act:id type="new">7fa866827ba11301cae4bed5a5b999ae</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -850,7 +860,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0420 Ladeneinrichtung</act:name>
-  <act:id type="guid">833330db5ae6becbc86e6c1051761fcd</act:id>
+  <act:id type="new">833330db5ae6becbc86e6c1051761fcd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -863,7 +873,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0425 Werkzeuge</act:name>
-  <act:id type="guid">b0f767cb71bc661862997bff30c21f93</act:id>
+  <act:id type="new">b0f767cb71bc661862997bff30c21f93</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -876,7 +886,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0430 Einbauten</act:name>
-  <act:id type="guid">fef52f82ef7dfb87590d771120fa9091</act:id>
+  <act:id type="new">fef52f82ef7dfb87590d771120fa9091</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -889,7 +899,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0475 Geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">126d15aca2b36d6bda7363872373a84c</act:id>
+  <act:id type="new">126d15aca2b36d6bda7363872373a84c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -902,7 +912,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0476 Geringwertige Wirtschaftsgüter größer 150 bis 1.000 € (Sammelposten)</act:name>
-  <act:id type="guid">5387c578f204fa66034b07752cbfe992</act:id>
+  <act:id type="new">5387c578f204fa66034b07752cbfe992</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -915,7 +925,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0480 Geleistete Anzahlungen Grundstücke/Gebäude</act:name>
-  <act:id type="guid">fb3bc205deb24417f51710d1351f10fb</act:id>
+  <act:id type="new">fb3bc205deb24417f51710d1351f10fb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -928,7 +938,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0485 Gebäude im Bau</act:name>
-  <act:id type="guid">eb4f7b65f872ddb8a69c0b1ad9199787</act:id>
+  <act:id type="new">eb4f7b65f872ddb8a69c0b1ad9199787</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -941,7 +951,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0490 Geleistete Anzahlungen sonstige Sachanlagen</act:name>
-  <act:id type="guid">6067c0cd6be46cbeef44befe7ad751a7</act:id>
+  <act:id type="new">6067c0cd6be46cbeef44befe7ad751a7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -954,7 +964,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0495 Sonstige Sachanlagen im Bau</act:name>
-  <act:id type="guid">d1a1bec348d8f99194538902c6edf93b</act:id>
+  <act:id type="new">d1a1bec348d8f99194538902c6edf93b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -967,7 +977,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0500 Anteile an verbundenen Unternehmen</act:name>
-  <act:id type="guid">aad9046e86a1dd2b459bb8c0c3f3a44d</act:id>
+  <act:id type="new">aad9046e86a1dd2b459bb8c0c3f3a44d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -980,7 +990,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0504 Anteile an herrschender oder mit Mehrheit beteiligter Gesellschaft (GmbH)</act:name>
-  <act:id type="guid">87e1c80fc7a3ecc4b56ab73b7d34804b</act:id>
+  <act:id type="new">87e1c80fc7a3ecc4b56ab73b7d34804b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -993,7 +1003,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0505 Ausleihungen an verbundene Unternehmen</act:name>
-  <act:id type="guid">29b68ed76c89066b50b7d806ef039d67</act:id>
+  <act:id type="new">29b68ed76c89066b50b7d806ef039d67</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1006,7 +1016,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0510 Beteiligungen</act:name>
-  <act:id type="guid">1b3d24c67c1211be2880badc23ab33b4</act:id>
+  <act:id type="new">1b3d24c67c1211be2880badc23ab33b4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1019,7 +1029,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0513 Typisch stille Beteiligungen</act:name>
-  <act:id type="guid">e7c99f329fa32ed76fbecaaa2386b6c6</act:id>
+  <act:id type="new">e7c99f329fa32ed76fbecaaa2386b6c6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1032,7 +1042,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0516 Atypisch stille Beteiligungen</act:name>
-  <act:id type="guid">34e6e199744206687fb2cd5c98a3b38f</act:id>
+  <act:id type="new">34e6e199744206687fb2cd5c98a3b38f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1045,7 +1055,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0517 Andere Beteiligungen an Kapitalgesellschaften</act:name>
-  <act:id type="guid">7772c2b06584a1562a85923518906344</act:id>
+  <act:id type="new">7772c2b06584a1562a85923518906344</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1058,7 +1068,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0518 Andere Beteiligungen an Personengesellschaften</act:name>
-  <act:id type="guid">557d640dda444d344e74f3386aa1afc4</act:id>
+  <act:id type="new">557d640dda444d344e74f3386aa1afc4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1071,7 +1081,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0530 Rechtswerte</act:name>
-  <act:id type="guid">dfc08f2ea06a9e060e0af7d915a2b237</act:id>
+  <act:id type="new">dfc08f2ea06a9e060e0af7d915a2b237</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1084,7 +1094,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0531 Ablöse bezahlte Sportler</act:name>
-  <act:id type="guid">84f8946204bbc7df48944e9677c2d249</act:id>
+  <act:id type="new">84f8946204bbc7df48944e9677c2d249</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1097,7 +1107,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0533 Ablöse unbezahlte Sportler bis 2.556 Euro</act:name>
-  <act:id type="guid">b12752ee214386c880352924c0b1cad6</act:id>
+  <act:id type="new">b12752ee214386c880352924c0b1cad6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1110,7 +1120,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0534 Ablöse unbezahlte Sportler über 2.556 Euro</act:name>
-  <act:id type="guid">4f195ed17111a235e729ed512f6082c9</act:id>
+  <act:id type="new">4f195ed17111a235e729ed512f6082c9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1123,7 +1133,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0540 Ausleihungen an Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
-  <act:id type="guid">9e00d07f0d36ed5d3368eb35da4bd8f7</act:id>
+  <act:id type="new">9e00d07f0d36ed5d3368eb35da4bd8f7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1136,7 +1146,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0545 Wertpapiere des Anlagevermögens</act:name>
-  <act:id type="guid">c93fa69f2dfcd8c07a10eb3243ae130f</act:id>
+  <act:id type="new">c93fa69f2dfcd8c07a10eb3243ae130f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1149,7 +1159,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0550 Sonstige Ausleihungen</act:name>
-  <act:id type="guid">6d68a19670334a01d1eb39bdbca01c69</act:id>
+  <act:id type="new">6d68a19670334a01d1eb39bdbca01c69</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1162,7 +1172,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0555 Geleistete Kautionen</act:name>
-  <act:id type="guid">75ec169fac7f11ee391efcb1c9086939</act:id>
+  <act:id type="new">75ec169fac7f11ee391efcb1c9086939</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1175,7 +1185,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0560 Darlehen</act:name>
-  <act:id type="guid">64f24e811610cf441ba1741e02591334</act:id>
+  <act:id type="new">64f24e811610cf441ba1741e02591334</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1188,7 +1198,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5  UMLAUFVERMÖGEN</act:name>
-  <act:id type="guid">c52434fdbc0a9b0a155f0fac573a1335</act:id>
+  <act:id type="new">c52434fdbc0a9b0a155f0fac573a1335</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1206,7 +1216,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0600 Roh-, Hilfs- und Betriebsstoffe</act:name>
-  <act:id type="guid">a23a3cc00ef3a57ba9ba049994467fde</act:id>
+  <act:id type="new">a23a3cc00ef3a57ba9ba049994467fde</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1219,7 +1229,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0610 Unfertige Erzeugnisse, Leistungen</act:name>
-  <act:id type="guid">2beae1a9f6aa7bb70bcc99a86ea9f2c4</act:id>
+  <act:id type="new">2beae1a9f6aa7bb70bcc99a86ea9f2c4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1232,7 +1242,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0620 Warenbestände</act:name>
-  <act:id type="guid">de94857edf64af6335507484a33e56ed</act:id>
+  <act:id type="new">de94857edf64af6335507484a33e56ed</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1245,7 +1255,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0621 Fertige Erzeugnisse</act:name>
-  <act:id type="guid">2c823aaba5e7eefc561ddb8b4806d921</act:id>
+  <act:id type="new">2c823aaba5e7eefc561ddb8b4806d921</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1258,7 +1268,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0625 Bestände Waren/Material aus Sachspenden</act:name>
-  <act:id type="guid">041d74d503b158a54c92aaa844f62859</act:id>
+  <act:id type="new">041d74d503b158a54c92aaa844f62859</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1271,7 +1281,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0630 Geleistete Anzahlungen</act:name>
-  <act:id type="guid">752b1126702f5a7c426d210b1d5e4066</act:id>
+  <act:id type="new">752b1126702f5a7c426d210b1d5e4066</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1284,7 +1294,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0650 Forderungen aus Lieferungen und Leistungen</act:name>
-  <act:id type="guid">09e83b5acdb3d26a4bf7126883477cdd</act:id>
+  <act:id type="new">09e83b5acdb3d26a4bf7126883477cdd</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1297,7 +1307,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0655 Forderungen aus Vereinsbereichen</act:name>
-  <act:id type="guid">375b72b991159dff4229fd18920ca16e</act:id>
+  <act:id type="new">375b72b991159dff4229fd18920ca16e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1310,7 +1320,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0660 Forderungen zu Einnahmen § 11/1 S. 2 EStG</act:name>
-  <act:id type="guid">bd52c800196fbee0fc4a3b372e237b8d</act:id>
+  <act:id type="new">bd52c800196fbee0fc4a3b372e237b8d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1323,7 +1333,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0665 Wertberichtigungen Forderungen L+L</act:name>
-  <act:id type="guid">fd239eec5f9b6f6d050b5768c361740e</act:id>
+  <act:id type="new">fd239eec5f9b6f6d050b5768c361740e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1336,7 +1346,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0680 Forderungen gegen verbundene Unternehmen</act:name>
-  <act:id type="guid">6bc7a0db9c4cea88f05c7ac3a6eb0334</act:id>
+  <act:id type="new">6bc7a0db9c4cea88f05c7ac3a6eb0334</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1349,7 +1359,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0690 Forderungen gegen Unternehmen, mit denen ein Beteiligungsverhältnis besteht</act:name>
-  <act:id type="guid">b08fde2a3753d43c154de7d445d96ae5</act:id>
+  <act:id type="new">b08fde2a3753d43c154de7d445d96ae5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1362,7 +1372,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0700 Sonstige Vermögensgegenstände</act:name>
-  <act:id type="guid">91af028afd7d1a39c4520cab2b297a63</act:id>
+  <act:id type="new">91af028afd7d1a39c4520cab2b297a63</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1375,7 +1385,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0705 Geldtransit</act:name>
-  <act:id type="guid">93fac8d2d2a01d2b2ce6fd21fea93c36</act:id>
+  <act:id type="new">93fac8d2d2a01d2b2ce6fd21fea93c36</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1388,7 +1398,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0710 Verrechnungskonto für Gewinnermittlung § 4/3 EStG, nicht ergebniswirksam</act:name>
-  <act:id type="guid">34c6c2481e2d7ab7adb81baea1bb9f8a</act:id>
+  <act:id type="new">34c6c2481e2d7ab7adb81baea1bb9f8a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1401,7 +1411,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0715 Überleitungskonto Kostenstellen</act:name>
-  <act:id type="guid">49da6a052bd6eb9d4a26d463acfd4817</act:id>
+  <act:id type="new">49da6a052bd6eb9d4a26d463acfd4817</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1414,7 +1424,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0720 Verrechnungskonto Ist-Versteuerung</act:name>
-  <act:id type="guid">c5630d55db00a51fb773e331ef7cd3d0</act:id>
+  <act:id type="new">c5630d55db00a51fb773e331ef7cd3d0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1427,7 +1437,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0725 Sonstige Forderungen</act:name>
-  <act:id type="guid">5832de9e2b310bc6e752ac2c8ac4d897</act:id>
+  <act:id type="new">5832de9e2b310bc6e752ac2c8ac4d897</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1440,7 +1450,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0730 Gegenkonto Bruttovorumsatz</act:name>
-  <act:id type="guid">ee131c9718b1900478f7de21a91a036e</act:id>
+  <act:id type="new">ee131c9718b1900478f7de21a91a036e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1453,7 +1463,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0735 Nettoaufwand 7 % Vorumsatz</act:name>
-  <act:id type="guid">c77d0df61d69d3764fb82cb2ca1f326b</act:id>
+  <act:id type="new">c77d0df61d69d3764fb82cb2ca1f326b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1466,7 +1476,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0740 Nettoaufwand 19 % Vorumsatz</act:name>
-  <act:id type="guid">dd79aa16cbe7d88cfff8270763e4a4ca</act:id>
+  <act:id type="new">dd79aa16cbe7d88cfff8270763e4a4ca</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1479,7 +1489,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0741 Nettoaufwand 16 % Vorumsatz</act:name>
-  <act:id type="guid">e1bdc2bede03c111b6b7f26777b5ea58</act:id>
+  <act:id type="new">e1bdc2bede03c111b6b7f26777b5ea58</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1492,7 +1502,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0742 0742</act:name>
-  <act:id type="guid">009038d4f28f7f0ef8d64e75b73adfdc</act:id>
+  <act:id type="new">009038d4f28f7f0ef8d64e75b73adfdc</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1505,7 +1515,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0745 Nettoaufwand Kfz-Kosten (halber Steuersatz)</act:name>
-  <act:id type="guid">2a79ee76576cfcbea2ad7a29938b6b34</act:id>
+  <act:id type="new">2a79ee76576cfcbea2ad7a29938b6b34</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1518,7 +1528,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0770 Abziehbare Vorsteuer</act:name>
-  <act:id type="guid">4b0b014c4007bbf4946cd7464d6c5156</act:id>
+  <act:id type="new">4b0b014c4007bbf4946cd7464d6c5156</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1531,7 +1541,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0775 Abziehbare Vorsteuer 7 %</act:name>
-  <act:id type="guid">8902e2a45cfa7bcb0f292e5d0563222f</act:id>
+  <act:id type="new">8902e2a45cfa7bcb0f292e5d0563222f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1544,7 +1554,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0780 Abziehbare Vorsteuer 19 %</act:name>
-  <act:id type="guid">08a1a519b35516fc477782f16f91e8f8</act:id>
+  <act:id type="new">08a1a519b35516fc477782f16f91e8f8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1557,7 +1567,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0781 Abziehbare Vorsteuer 16 %</act:name>
-  <act:id type="guid">bb99a2dd0e2a53b85c9a180b0844635e</act:id>
+  <act:id type="new">bb99a2dd0e2a53b85c9a180b0844635e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1570,7 +1580,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0782 0782</act:name>
-  <act:id type="guid">d986de75b1afab72e9f77a74a7214b8c</act:id>
+  <act:id type="new">d986de75b1afab72e9f77a74a7214b8c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1583,7 +1593,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0785 Pauschalierte Vorsteuer 7 %</act:name>
-  <act:id type="guid">bfafd2ff47ed08a9c73c95769ff828e2</act:id>
+  <act:id type="new">bfafd2ff47ed08a9c73c95769ff828e2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1596,7 +1606,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0790 Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb</act:name>
-  <act:id type="guid">e15bd0baf3ef66250beaedb3ae025e83</act:id>
+  <act:id type="new">e15bd0baf3ef66250beaedb3ae025e83</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1609,7 +1619,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0795 Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb</act:name>
-  <act:id type="guid">d242c79aeb9e95b61a8245dcaabea6b2</act:id>
+  <act:id type="new">d242c79aeb9e95b61a8245dcaabea6b2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1622,7 +1632,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0797 0797</act:name>
-  <act:id type="guid">6240a777b7d703fc9520511ac4198a07</act:id>
+  <act:id type="new">6240a777b7d703fc9520511ac4198a07</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1635,7 +1645,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0800 Nettoaufwand 7 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
-  <act:id type="guid">796f57b8c0c73592c5a1c0572cc60366</act:id>
+  <act:id type="new">796f57b8c0c73592c5a1c0572cc60366</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1648,7 +1658,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0805 Nettoaufwand 19 % aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
-  <act:id type="guid">b2d71bceac81a6f1194e5ff9693b6658</act:id>
+  <act:id type="new">b2d71bceac81a6f1194e5ff9693b6658</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1661,7 +1671,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0807 0807</act:name>
-  <act:id type="guid">883b052487200d15910a011ab61fe1a8</act:id>
+  <act:id type="new">883b052487200d15910a011ab61fe1a8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1674,7 +1684,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0810 Abziehbare Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
-  <act:id type="guid">2c139e426130d87d1c2db04fbf3ec961</act:id>
+  <act:id type="new">2c139e426130d87d1c2db04fbf3ec961</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1687,7 +1697,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0815 Abziehbare Vorsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:name>
-  <act:id type="guid">f68cccb8a11f5940eb8854e658c2b6b7</act:id>
+  <act:id type="new">f68cccb8a11f5940eb8854e658c2b6b7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1700,7 +1710,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0820 Gegenkonto Vorsteuer § 4/3 EStG</act:name>
-  <act:id type="guid">a90246196e41a7b9c89ee571d9b86b7c</act:id>
+  <act:id type="new">a90246196e41a7b9c89ee571d9b86b7c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1713,7 +1723,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0825 Aufzuteilende Vorsteuer</act:name>
-  <act:id type="guid">20088c5058faa9a8f49c8b71ae33f724</act:id>
+  <act:id type="new">20088c5058faa9a8f49c8b71ae33f724</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1726,7 +1736,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0830 Aufzuteilende Vorsteuer 7 %</act:name>
-  <act:id type="guid">501f27db422b1d5d5f05daa7436ffe47</act:id>
+  <act:id type="new">501f27db422b1d5d5f05daa7436ffe47</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1739,7 +1749,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0835 Aufzuteilende Vorsteuer 19 %</act:name>
-  <act:id type="guid">66339be82645bee8b0ba4ee1b450c163</act:id>
+  <act:id type="new">66339be82645bee8b0ba4ee1b450c163</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1752,7 +1762,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0836 Aufzuteilende Vorsteuer 16 %</act:name>
-  <act:id type="guid">e1abdadca4d44b4a559f44184b86e857</act:id>
+  <act:id type="new">e1abdadca4d44b4a559f44184b86e857</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1765,7 +1775,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0837 0837</act:name>
-  <act:id type="guid">e7e9dacf93b3ae7062db12c6d8b5fabb</act:id>
+  <act:id type="new">e7e9dacf93b3ae7062db12c6d8b5fabb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1778,7 +1788,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0839 Aufzuteilende Vorsteuer § 13b UStG</act:name>
-  <act:id type="guid">33413cb7c7d110beacc065cecfef24c7</act:id>
+  <act:id type="new">33413cb7c7d110beacc065cecfef24c7</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1791,7 +1801,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0840 Aufzuteilende Vorsteuer aus innergemeinschaftlichem Erwerb</act:name>
-  <act:id type="guid">d4a45856884c46d9eea000179c0900b1</act:id>
+  <act:id type="new">d4a45856884c46d9eea000179c0900b1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1804,7 +1814,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0841 Aufzuteilende Vorsteuer Anlagevermögen</act:name>
-  <act:id type="guid">5c8f6b6af7f91be00e18f928668fac00</act:id>
+  <act:id type="new">5c8f6b6af7f91be00e18f928668fac00</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1817,7 +1827,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0845 Aufzuteilende Vorsteuer Ausgaben B 4000-8000</act:name>
-  <act:id type="guid">ff0f46d11bf6b284766d388aa5836db3</act:id>
+  <act:id type="new">ff0f46d11bf6b284766d388aa5836db3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1830,7 +1840,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0849 Abziehbare Vorsteuer nach § 13b UStG</act:name>
-  <act:id type="guid">adc0637eba59a4a3a082946832e6c69f</act:id>
+  <act:id type="new">adc0637eba59a4a3a082946832e6c69f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1843,7 +1853,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0850 Abziehbare Vorsteuer nach § 13b UStG 19 %</act:name>
-  <act:id type="guid">5f16aca7466729356490b7d4a0d5d11b</act:id>
+  <act:id type="new">5f16aca7466729356490b7d4a0d5d11b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1856,7 +1866,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0851 Abziehbare Vorsteuer nach § 13b UStG 16 %</act:name>
-  <act:id type="guid">be34f7f8cd3ceedd2aa69d8f1310bb1f</act:id>
+  <act:id type="new">be34f7f8cd3ceedd2aa69d8f1310bb1f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1869,7 +1879,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0852 0852</act:name>
-  <act:id type="guid">461ee74aa60e1a337d807262868c8ada</act:id>
+  <act:id type="new">461ee74aa60e1a337d807262868c8ada</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1882,7 +1892,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0855 Auflösung Vorsteuer aus Vorjahr § 4/3 EStG</act:name>
-  <act:id type="guid">5470ad64657f3f540c7aa871823db732</act:id>
+  <act:id type="new">5470ad64657f3f540c7aa871823db732</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1895,7 +1905,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0860 Bezahlte Einfuhrumsatzsteuer</act:name>
-  <act:id type="guid">33b2a255c6e89247542ba5e7cbee528d</act:id>
+  <act:id type="new">33b2a255c6e89247542ba5e7cbee528d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1908,7 +1918,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0865 Vorsteuer nach allgemeinen Durchschnittssätzen</act:name>
-  <act:id type="guid">9e667581b403aac217cfece4c9ffbb88</act:id>
+  <act:id type="new">9e667581b403aac217cfece4c9ffbb88</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1921,7 +1931,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0870 Durchlaufende Posten Einnahmen</act:name>
-  <act:id type="guid">cec4702aa7da3744cccf0933924e342d</act:id>
+  <act:id type="new">cec4702aa7da3744cccf0933924e342d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1934,7 +1944,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0875 Durchlaufende Posten Ausgaben</act:name>
-  <act:id type="guid">ad0e4d50f74192dec5cda199f0147c9b</act:id>
+  <act:id type="new">ad0e4d50f74192dec5cda199f0147c9b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1947,7 +1957,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0880 Sonstiges Verrechnungskonto</act:name>
-  <act:id type="guid">cf88bff25044877ade7af4d826f4ceea</act:id>
+  <act:id type="new">cf88bff25044877ade7af4d826f4ceea</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1960,7 +1970,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0885 Sammelkonto aufzuteilende Ausgaben</act:name>
-  <act:id type="guid">e83e8c6e0ed966c622609ad78e28c192</act:id>
+  <act:id type="new">e83e8c6e0ed966c622609ad78e28c192</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1973,7 +1983,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0890 Sammelkonto aufzuteilende Einnahmen</act:name>
-  <act:id type="guid">a222d2d3e92c347665231b02750e213e</act:id>
+  <act:id type="new">a222d2d3e92c347665231b02750e213e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1986,7 +1996,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0900 Anteile an verbundenen Unternehmen</act:name>
-  <act:id type="guid">2e487f6683ecf2170837819bc845f672</act:id>
+  <act:id type="new">2e487f6683ecf2170837819bc845f672</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -1999,7 +2009,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0905 Eigene Anteile</act:name>
-  <act:id type="guid">92542a33d13aa1b8159258f56384e768</act:id>
+  <act:id type="new">92542a33d13aa1b8159258f56384e768</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2012,7 +2022,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0910 Besitzwechsel</act:name>
-  <act:id type="guid">2901127b2b840d84d56547d8c41e3b92</act:id>
+  <act:id type="new">2901127b2b840d84d56547d8c41e3b92</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2025,7 +2035,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0915 Sonstige Wertpapiere</act:name>
-  <act:id type="guid">0769b5ce09e05170437737aca3c69343</act:id>
+  <act:id type="new">0769b5ce09e05170437737aca3c69343</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2038,7 +2048,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0920 Kasse</act:name>
-  <act:id type="guid">81b2cfa77fe84025cc52966656750286</act:id>
+  <act:id type="new">81b2cfa77fe84025cc52966656750286</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2051,7 +2061,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0925 Hauptkasse</act:name>
-  <act:id type="guid">c5e9a854d034ecb363215ae28f046115</act:id>
+  <act:id type="new">c5e9a854d034ecb363215ae28f046115</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2064,7 +2074,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0930 Nebenkasse 1</act:name>
-  <act:id type="guid">f8b2df7b84d89bc993acfcc96d2e03a0</act:id>
+  <act:id type="new">f8b2df7b84d89bc993acfcc96d2e03a0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2077,7 +2087,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0935 Nebenkasse 2</act:name>
-  <act:id type="guid">dacc697e893f21e339694a4472e81c4f</act:id>
+  <act:id type="new">dacc697e893f21e339694a4472e81c4f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2090,7 +2100,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0940 Postbank</act:name>
-  <act:id type="guid">7019d49315b3102f011cf00391f84d28</act:id>
+  <act:id type="new">7019d49315b3102f011cf00391f84d28</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2103,7 +2113,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0945 Bank</act:name>
-  <act:id type="guid">2fb20b10b8153d14b69b9dca4be427bb</act:id>
+  <act:id type="new">2fb20b10b8153d14b69b9dca4be427bb</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2116,7 +2126,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0950 Bank 1</act:name>
-  <act:id type="guid">443f9705872a889bcd00dc815bd2ca18</act:id>
+  <act:id type="new">443f9705872a889bcd00dc815bd2ca18</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2129,7 +2139,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0955 Bank 2</act:name>
-  <act:id type="guid">753983cc1266c8e09f9f33429c53add9</act:id>
+  <act:id type="new">753983cc1266c8e09f9f33429c53add9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2142,7 +2152,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0960 Schecks</act:name>
-  <act:id type="guid">f98c2df9ba7d011c9354d9a429cf342e</act:id>
+  <act:id type="new">f98c2df9ba7d011c9354d9a429cf342e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2155,7 +2165,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6  AKTIVE RECHNUNGSABGRENZUNGSPOSTEN</act:name>
-  <act:id type="guid">01b9523b06e57329862381b0272c3490</act:id>
+  <act:id type="new">01b9523b06e57329862381b0272c3490</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2173,7 +2183,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0990 Rechnungsabgrenzungsposten aktiv</act:name>
-  <act:id type="guid">d597dfd909d1235e321de45ee8ed139a</act:id>
+  <act:id type="new">d597dfd909d1235e321de45ee8ed139a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2186,7 +2196,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Passiva</act:name>
-  <act:id type="guid">40f9cf6a0caaab25723e9f03b6f96c9c</act:id>
+  <act:id type="new">40f9cf6a0caaab25723e9f03b6f96c9c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2204,7 +2214,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1  SONDERPOSTEN MIT RÜCKLAGEANTEIL</act:name>
-  <act:id type="guid">37d841ce4436f1ceb266d54dca414dab</act:id>
+  <act:id type="new">37d841ce4436f1ceb266d54dca414dab</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2222,7 +2232,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1180 Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">6cf00834bfca0cbdaa653b030606ee63</act:id>
+  <act:id type="new">6cf00834bfca0cbdaa653b030606ee63</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2235,7 +2245,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1190 Gebundene Mittel für Förderzwecke</act:name>
-  <act:id type="guid">297fd4472ab6a1b018382c061bd40122</act:id>
+  <act:id type="new">297fd4472ab6a1b018382c061bd40122</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2248,7 +2258,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2  RÜCKSTELLUNGEN</act:name>
-  <act:id type="guid">eff1f2db4e740ca33878fc8361c76cc3</act:id>
+  <act:id type="new">eff1f2db4e740ca33878fc8361c76cc3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2266,7 +2276,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1200 Pensionsrückstellungen</act:name>
-  <act:id type="guid">3b0b8732af02aa103b834b982c3a9d56</act:id>
+  <act:id type="new">3b0b8732af02aa103b834b982c3a9d56</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2279,7 +2289,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1210 Steuerrückstellungen</act:name>
-  <act:id type="guid">dd5867340b931c873846e50c364eebec</act:id>
+  <act:id type="new">dd5867340b931c873846e50c364eebec</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2292,7 +2302,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1220 Sonstige Rückstellungen</act:name>
-  <act:id type="guid">bfdc725acdf786c9317e908d97d165be</act:id>
+  <act:id type="new">bfdc725acdf786c9317e908d97d165be</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2305,7 +2315,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3  FÖRDERUNGSVERPFLICHTUNGEN</act:name>
-  <act:id type="guid">fa096ddf1430a1945b099c5a176ddd07</act:id>
+  <act:id type="new">fa096ddf1430a1945b099c5a176ddd07</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2323,7 +2333,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1230 Bewilligungen</act:name>
-  <act:id type="guid">9996c321af84c54debd75947e01dd4ae</act:id>
+  <act:id type="new">9996c321af84c54debd75947e01dd4ae</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2336,7 +2346,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1235 Rückgängig gemachte Bewilligungen</act:name>
-  <act:id type="guid">2476855282361d9a354b7a7f3b8f7de0</act:id>
+  <act:id type="new">2476855282361d9a354b7a7f3b8f7de0</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2349,7 +2359,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4  VERBINDLICHKEITEN</act:name>
-  <act:id type="guid">8d187083dcadacdcb8ac5641b330fc33</act:id>
+  <act:id type="new">8d187083dcadacdcb8ac5641b330fc33</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2367,7 +2377,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1300 Anleihen, nicht konvertibel</act:name>
-  <act:id type="guid">af3841f0bbf908fe805697efb4c02459</act:id>
+  <act:id type="new">af3841f0bbf908fe805697efb4c02459</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2380,7 +2390,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1315 Anleihen, konvertibel</act:name>
-  <act:id type="guid">bf6647e60d4a73494e9a409fca17ec95</act:id>
+  <act:id type="new">bf6647e60d4a73494e9a409fca17ec95</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2393,7 +2403,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1320 Verbindlichkeiten gegenüber Kreditinstituten</act:name>
-  <act:id type="guid">335f5f939f00c843b4b0dc32b41e0c1e</act:id>
+  <act:id type="new">335f5f939f00c843b4b0dc32b41e0c1e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2406,7 +2416,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1330 Erhaltene Anzahlungen auf Bestellungen</act:name>
-  <act:id type="guid">68216ae9ce826661669fb654d7759818</act:id>
+  <act:id type="new">68216ae9ce826661669fb654d7759818</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2419,7 +2429,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1340 Verbindlichkeiten aus Lieferungen und Leistungen</act:name>
-  <act:id type="guid">c312bb657b531f9dc9cf7c7ef3001e80</act:id>
+  <act:id type="new">c312bb657b531f9dc9cf7c7ef3001e80</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2432,7 +2442,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1345 Verbindlichkeiten Investitionen § 4/3 EStG</act:name>
-  <act:id type="guid">932bcfcf223fa762faf94ca5e223d6ad</act:id>
+  <act:id type="new">932bcfcf223fa762faf94ca5e223d6ad</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2445,7 +2455,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1350 Schuldwechsel</act:name>
-  <act:id type="guid">f82d0230b39942039cc98d3c11d8f271</act:id>
+  <act:id type="new">f82d0230b39942039cc98d3c11d8f271</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2458,7 +2468,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1360 Verbindlichkeiten gegenüber verbundenen Unternehmen</act:name>
-  <act:id type="guid">f942c915f82c84faca71874298e0ba1e</act:id>
+  <act:id type="new">f942c915f82c84faca71874298e0ba1e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2471,7 +2481,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1370 Verbindlichkeiten gegenüber Unternehmen mit Beteiligungsverhältnis</act:name>
-  <act:id type="guid">0b0b2c6b13513d802703dbe2881074c0</act:id>
+  <act:id type="new">0b0b2c6b13513d802703dbe2881074c0</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2484,7 +2494,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1380 Verbindlichkeiten für satzungsgemäße Leistungen</act:name>
-  <act:id type="guid">3ea8d6638c4960e757a00d0cceb2bc00</act:id>
+  <act:id type="new">3ea8d6638c4960e757a00d0cceb2bc00</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2497,7 +2507,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1385 Verbindlichkeiten aus erteilten Zusagen</act:name>
-  <act:id type="guid">b3503f5f5d6837668ef2b4c4ca872f86</act:id>
+  <act:id type="new">b3503f5f5d6837668ef2b4c4ca872f86</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2510,7 +2520,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1390 Verbindlichkeiten aus nicht zweckentsprechend verwendeten Mitteln</act:name>
-  <act:id type="guid">892146e8b6a67298b8e53dc5dba426c1</act:id>
+  <act:id type="new">892146e8b6a67298b8e53dc5dba426c1</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2523,7 +2533,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1800 Verbindlichkeiten gegenüber Gesellschaftern/Mitgliedern</act:name>
-  <act:id type="guid">7205ad4f1ca5dedc092736b9ed721dcc</act:id>
+  <act:id type="new">7205ad4f1ca5dedc092736b9ed721dcc</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2536,7 +2546,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1803 Sonstige Verbindlichkeiten</act:name>
-  <act:id type="guid">f1dd6f3091e299d1abbc3d831147984b</act:id>
+  <act:id type="new">f1dd6f3091e299d1abbc3d831147984b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2549,7 +2559,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1804 Verbindlichkeiten zu Ausgaben § 11 Abs. 2 Satz 2 EStG</act:name>
-  <act:id type="guid">721ab5501a4a202ec54b161965e1de24</act:id>
+  <act:id type="new">721ab5501a4a202ec54b161965e1de24</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2562,7 +2572,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1806 Erhaltene Kautionen</act:name>
-  <act:id type="guid">2298d51503b36cf406169baf21bfc489</act:id>
+  <act:id type="new">2298d51503b36cf406169baf21bfc489</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2575,7 +2585,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1809 Verbindlichkeiten aus Steuern und Abgaben</act:name>
-  <act:id type="guid">0e6724b178b673b8ca82c2249dc5486c</act:id>
+  <act:id type="new">0e6724b178b673b8ca82c2249dc5486c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2588,7 +2598,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1812 Lohnverbindlichkeiten</act:name>
-  <act:id type="guid">1334bc7e92e906b885bafb10d04bc16d</act:id>
+  <act:id type="new">1334bc7e92e906b885bafb10d04bc16d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2601,7 +2611,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1813 Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern</act:name>
-  <act:id type="guid">a71a3f9ce75f538f16704c5eecff695e</act:id>
+  <act:id type="new">a71a3f9ce75f538f16704c5eecff695e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2614,7 +2624,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1815 Gegenkonto Bruttoerlöse</act:name>
-  <act:id type="guid">dbf1c14d1ca635741c45beef1b63820c</act:id>
+  <act:id type="new">dbf1c14d1ca635741c45beef1b63820c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2627,7 +2637,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1820 Nettoerlöse 7 %</act:name>
-  <act:id type="guid">173a7b00921582227b123dc7fdfe7bc3</act:id>
+  <act:id type="new">173a7b00921582227b123dc7fdfe7bc3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2640,7 +2650,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1825 Nettoerlöse 19 %</act:name>
-  <act:id type="guid">a287ca47713275734f1cd9caef10f5be</act:id>
+  <act:id type="new">a287ca47713275734f1cd9caef10f5be</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2653,7 +2663,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1826 Nettoerlöse 16 %</act:name>
-  <act:id type="guid">870964bb06cf8a97188c1625d110d810</act:id>
+  <act:id type="new">870964bb06cf8a97188c1625d110d810</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2666,7 +2676,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1827 1827</act:name>
-  <act:id type="guid">1015dcdee6145de8ead3302a10cb4169</act:id>
+  <act:id type="new">1015dcdee6145de8ead3302a10cb4169</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2679,7 +2689,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1830 Nettoerlöse 0 % mit Vorsteuer-Abzug</act:name>
-  <act:id type="guid">5b7fa80e9dab8d4129ffaf5496bf042e</act:id>
+  <act:id type="new">5b7fa80e9dab8d4129ffaf5496bf042e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2692,7 +2702,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1835 Nettoerlöse 0 % ohne Vorsteuer-Abzug</act:name>
-  <act:id type="guid">29601a213427076a2de728f3f26fc252</act:id>
+  <act:id type="new">29601a213427076a2de728f3f26fc252</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2705,7 +2715,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1836 Nettoerlöse 0 % aus innergemeinschaftlichen Lieferungen (steuerfrei)</act:name>
-  <act:id type="guid">68ea922bedc066420f948aa8fcd5a1ed</act:id>
+  <act:id type="new">68ea922bedc066420f948aa8fcd5a1ed</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2718,7 +2728,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1840 Umsatzsteuer</act:name>
-  <act:id type="guid">a89b89199b79abb9cef0f7f49077e0a6</act:id>
+  <act:id type="new">a89b89199b79abb9cef0f7f49077e0a6</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2731,7 +2741,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1845 Umsatzsteuer 7 %</act:name>
-  <act:id type="guid">c1476f47af57f514ca82db0df7f6a6bb</act:id>
+  <act:id type="new">c1476f47af57f514ca82db0df7f6a6bb</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2744,7 +2754,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1850 Umsatzsteuer 19 %</act:name>
-  <act:id type="guid">1d02d0be98282ebea8ee5d3eb9ef9333</act:id>
+  <act:id type="new">1d02d0be98282ebea8ee5d3eb9ef9333</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2757,7 +2767,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1851 Umsatzsteuer 16 %</act:name>
-  <act:id type="guid">15499040bbaba656c19a8c18bdcd398c</act:id>
+  <act:id type="new">15499040bbaba656c19a8c18bdcd398c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2770,7 +2780,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1852 1852</act:name>
-  <act:id type="guid">47f6fb0cb9e18af40790b5c548e39ebd</act:id>
+  <act:id type="new">47f6fb0cb9e18af40790b5c548e39ebd</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2783,7 +2793,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1860 Umsatzsteuer aus innergemeinschaftlichem Erwerb</act:name>
-  <act:id type="guid">117ff6d719f4e749612dba967345dbc1</act:id>
+  <act:id type="new">117ff6d719f4e749612dba967345dbc1</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2796,7 +2806,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1861 Umsatzsteuer innergemeinschaftlicher Erwerb Neufahrzeuge ohne USt-ID</act:name>
-  <act:id type="guid">280cb4e04f580f8ed7f52eaac8f6458c</act:id>
+  <act:id type="new">280cb4e04f580f8ed7f52eaac8f6458c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2809,7 +2819,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1864 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 7 %</act:name>
-  <act:id type="guid">3d26d84e27bf2335d854c9536a3b04eb</act:id>
+  <act:id type="new">3d26d84e27bf2335d854c9536a3b04eb</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2822,7 +2832,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1865 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 19 %</act:name>
-  <act:id type="guid">5e1d1a89183ca821f5b3f88e9d86ce5e</act:id>
+  <act:id type="new">5e1d1a89183ca821f5b3f88e9d86ce5e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2835,7 +2845,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1866 Umsatzsteuer aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
-  <act:id type="guid">d17c20cf262ec005a302acd3dcf7f191</act:id>
+  <act:id type="new">d17c20cf262ec005a302acd3dcf7f191</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2848,7 +2858,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1867 Umsatzsteuer aus im Inland steuerpflichtigen Leistungen 16 %</act:name>
-  <act:id type="guid">286688efd5f4e3d89bcb6583b60400df</act:id>
+  <act:id type="new">286688efd5f4e3d89bcb6583b60400df</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2861,7 +2871,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1868 1868</act:name>
-  <act:id type="guid">120aa558dd5a0ae38f8dfd6ea5bf7bfc</act:id>
+  <act:id type="new">120aa558dd5a0ae38f8dfd6ea5bf7bfc</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2874,7 +2884,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1870 Umsatzsteuer aus im anderen EG-Land steuerpflichtigen Lieferungen</act:name>
-  <act:id type="guid">a11e717d51e42c9493b912cab1431cbe</act:id>
+  <act:id type="new">a11e717d51e42c9493b912cab1431cbe</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2887,7 +2897,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1871 Umsatzsteuer aus im anderen EG-Land steuerpflichtigen sonstigen Leistungen</act:name>
-  <act:id type="guid">0f93c3d10de005d4eb2b5cbbb21f5375</act:id>
+  <act:id type="new">0f93c3d10de005d4eb2b5cbbb21f5375</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2900,7 +2910,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1872 Umsatzsteuer aus innergemeinschaftlichem Erwerb ohne Vorsteuerabzug</act:name>
-  <act:id type="guid">74454bbe97f9283c3af88fb2c514990d</act:id>
+  <act:id type="new">74454bbe97f9283c3af88fb2c514990d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2913,7 +2923,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1880 Umsatzsteuer nicht fällig</act:name>
-  <act:id type="guid">87bca41b0c3c6fb488367cf57b29756b</act:id>
+  <act:id type="new">87bca41b0c3c6fb488367cf57b29756b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2926,7 +2936,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1885 Umsatzsteuer nicht fällig 7 %</act:name>
-  <act:id type="guid">67f1bb5a0f07073a65f836e315159bb3</act:id>
+  <act:id type="new">67f1bb5a0f07073a65f836e315159bb3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2939,7 +2949,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1890 Umsatzsteuer nicht fällig 19 %</act:name>
-  <act:id type="guid">c91fdbaa00b051047c765387e293227a</act:id>
+  <act:id type="new">c91fdbaa00b051047c765387e293227a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2952,7 +2962,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1891 Umsatzsteuer nicht fällig 16 %</act:name>
-  <act:id type="guid">fc8f83308b97a6969d98a6a5e4145d40</act:id>
+  <act:id type="new">fc8f83308b97a6969d98a6a5e4145d40</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2965,7 +2975,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1892 1892</act:name>
-  <act:id type="guid">2c380bf4c3d19b1a90047006d9ad2aca</act:id>
+  <act:id type="new">2c380bf4c3d19b1a90047006d9ad2aca</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2978,7 +2988,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1895 Umsatzsteuer nicht fällig aus im Inland steuerpflichtigen EG-Lieferungen</act:name>
-  <act:id type="guid">acc8dc0d60aab30cd8ff7fda9eca9c2f</act:id>
+  <act:id type="new">acc8dc0d60aab30cd8ff7fda9eca9c2f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -2991,7 +3001,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1897 1897</act:name>
-  <act:id type="guid">ad52bd77e91577e4b691bd44be445af4</act:id>
+  <act:id type="new">ad52bd77e91577e4b691bd44be445af4</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3004,7 +3014,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1898 1898</act:name>
-  <act:id type="guid">1743ea4240ad62423e238535c9d69a62</act:id>
+  <act:id type="new">1743ea4240ad62423e238535c9d69a62</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3017,7 +3027,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1901 Umsatzsteuer nach § 13b UStG1)</act:name>
-  <act:id type="guid">2dec241f1920e193f8d15d8a94563277</act:id>
+  <act:id type="new">2dec241f1920e193f8d15d8a94563277</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3030,7 +3040,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1902 Umsatzsteuer nach § 13b UStG, 19 %</act:name>
-  <act:id type="guid">69766cf49991d960d1843d7eff085534</act:id>
+  <act:id type="new">69766cf49991d960d1843d7eff085534</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3043,7 +3053,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1903 Umsatzsteuer nach § 13b UStG, 16 %</act:name>
-  <act:id type="guid">2d94a625add265c7ab39dbc0c8de642a</act:id>
+  <act:id type="new">2d94a625add265c7ab39dbc0c8de642a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3056,7 +3066,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1904 1904</act:name>
-  <act:id type="guid">f86c200109abf35851bb1c8b65d06173</act:id>
+  <act:id type="new">f86c200109abf35851bb1c8b65d06173</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3069,7 +3079,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1910 Sammelkonto Umsatzsteuer-Vorauszahlung/-erstattung</act:name>
-  <act:id type="guid">ae24a1e0091463eba9991f9b1fd89687</act:id>
+  <act:id type="new">ae24a1e0091463eba9991f9b1fd89687</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3082,7 +3092,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1911 Sammelkonto Umsatzsteuer-Vorauszahlung 1/11</act:name>
-  <act:id type="guid">5ceac39bb172ef8718635f6bcbf6bda9</act:id>
+  <act:id type="new">5ceac39bb172ef8718635f6bcbf6bda9</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3095,7 +3105,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1912 Nachsteuer UStVA Kz. 65</act:name>
-  <act:id type="guid">1061f2cf3f42fd9c7debbfd4737e2eaf</act:id>
+  <act:id type="new">1061f2cf3f42fd9c7debbfd4737e2eaf</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3108,7 +3118,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1913 Sammelkonto Umsatzsteuer Vorjahre</act:name>
-  <act:id type="guid">06b460cbd9f4f071e9cc04c4d08f1639</act:id>
+  <act:id type="new">06b460cbd9f4f071e9cc04c4d08f1639</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3121,7 +3131,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1914 Sammelkonto unberechtigt ausgewiesene USt</act:name>
-  <act:id type="guid">d27d885bc6d022d033103923d7ebf875</act:id>
+  <act:id type="new">d27d885bc6d022d033103923d7ebf875</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3134,7 +3144,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1915 Steuerzahlungen an andere EG-Länder</act:name>
-  <act:id type="guid">bf8905c0bfec0675fab73a1c2f0d8413</act:id>
+  <act:id type="new">bf8905c0bfec0675fab73a1c2f0d8413</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3147,7 +3157,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1920 Umsatzsteuer laufendes Jahr</act:name>
-  <act:id type="guid">fa76f7313cbdf068bc7c8922dc9e2e35</act:id>
+  <act:id type="new">fa76f7313cbdf068bc7c8922dc9e2e35</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3160,7 +3170,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1930 Einfuhrumsatzsteuerzahlung aufgeschoben</act:name>
-  <act:id type="guid">ea84274132e10d5cecec61ef14912afe</act:id>
+  <act:id type="new">ea84274132e10d5cecec61ef14912afe</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3173,7 +3183,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5  PASSIVE RECHNUNGSABGRENZUNGSPOSTEN</act:name>
-  <act:id type="guid">5bfe9dde49485768883971d0718115dd</act:id>
+  <act:id type="new">5bfe9dde49485768883971d0718115dd</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3191,7 +3201,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1990 Rechnungsabgrenzungsposten passiv</act:name>
-  <act:id type="guid">1c7fba6bcaba6922c6f61d89d4df542a</act:id>
+  <act:id type="new">1c7fba6bcaba6922c6f61d89d4df542a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3204,7 +3214,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 VERMÖGEN/EIGENKAPITAL</act:name>
-  <act:id type="guid">632f2d8a5e7f8c65deee666eb67e72eb</act:id>
+  <act:id type="new">632f2d8a5e7f8c65deee666eb67e72eb</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3221,7 +3231,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 Gewinnrücklagen</act:name>
-  <act:id type="guid">82dff6661bc4a367c19e169dcdd8fcfd</act:id>
+  <act:id type="new">82dff6661bc4a367c19e169dcdd8fcfd</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3232,7 +3242,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1000 Gebundene Rücklagen § 58 Nr. 6 AO</act:name>
-  <act:id type="guid">f2c09bc0c4780d2569544bb83e43a735</act:id>
+  <act:id type="new">f2c09bc0c4780d2569544bb83e43a735</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3245,7 +3255,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1010 Rücklagen ideeller Bereich bis 2010</act:name>
-  <act:id type="guid">7fc8dc1acc92293b712b6035e8b2d8ad</act:id>
+  <act:id type="new">7fc8dc1acc92293b712b6035e8b2d8ad</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3258,7 +3268,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1011 Rücklagen ideeller Bereich bis 2011</act:name>
-  <act:id type="guid">d220c27d58c76106a90dd51ebd250cf9</act:id>
+  <act:id type="new">d220c27d58c76106a90dd51ebd250cf9</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3271,7 +3281,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1012 Rücklagen ideeller Bereich bis 2012</act:name>
-  <act:id type="guid">c40f25b588c70c50911c46aa2c254636</act:id>
+  <act:id type="new">c40f25b588c70c50911c46aa2c254636</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3284,7 +3294,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1013 Rücklagen ideeller Bereich bis 2013</act:name>
-  <act:id type="guid">df61011330c867d61b6cb882e0c22d47</act:id>
+  <act:id type="new">df61011330c867d61b6cb882e0c22d47</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3297,7 +3307,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1014 Rücklagen ideeller Bereich bis 2014</act:name>
-  <act:id type="guid">57a98bd03eed489b4e9b7adbac1ce43e</act:id>
+  <act:id type="new">57a98bd03eed489b4e9b7adbac1ce43e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3310,7 +3320,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1015 Rücklagen ideeller Bereich bis 2015</act:name>
-  <act:id type="guid">7acb0c74318bffe70acac7df9c6b8f00</act:id>
+  <act:id type="new">7acb0c74318bffe70acac7df9c6b8f00</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3323,7 +3333,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1016 Rücklagen ideeller Bereich bis 2016</act:name>
-  <act:id type="guid">a89314d37ca246d5edf40deee7a58f37</act:id>
+  <act:id type="new">a89314d37ca246d5edf40deee7a58f37</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3336,7 +3346,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1017 Rücklagen ideeller Bereich bis 2007</act:name>
-  <act:id type="guid">3fb428ddeffbf57fb0b801369f7f7c22</act:id>
+  <act:id type="new">3fb428ddeffbf57fb0b801369f7f7c22</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3349,7 +3359,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1018 Rücklagen ideeller Bereich bis 2008</act:name>
-  <act:id type="guid">94b17ef3f8d8f1e241432ed6c723f853</act:id>
+  <act:id type="new">94b17ef3f8d8f1e241432ed6c723f853</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3362,7 +3372,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1019 Rücklagen ideeller Bereich bis 2009</act:name>
-  <act:id type="guid">042431e9f2f5ae9b38862935aa21d2bc</act:id>
+  <act:id type="new">042431e9f2f5ae9b38862935aa21d2bc</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3375,7 +3385,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1020 Rücklagen Vermögensverwaltung bis 2010</act:name>
-  <act:id type="guid">3a3cc36d02036663e79e7e24e44c8824</act:id>
+  <act:id type="new">3a3cc36d02036663e79e7e24e44c8824</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3388,7 +3398,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1021 Rücklagen Vermögensverwaltung bis 2011</act:name>
-  <act:id type="guid">e008567c281913bfbe4daabb60731b00</act:id>
+  <act:id type="new">e008567c281913bfbe4daabb60731b00</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3401,7 +3411,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1022 Rücklagen Vermögensverwaltung bis 2012</act:name>
-  <act:id type="guid">d68c3f47ea279b25e5a9431182d650a4</act:id>
+  <act:id type="new">d68c3f47ea279b25e5a9431182d650a4</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3414,7 +3424,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1023 Rücklagen Vermögensverwaltung bis 2013</act:name>
-  <act:id type="guid">92901870b5930801b635acd913274c7a</act:id>
+  <act:id type="new">92901870b5930801b635acd913274c7a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3427,7 +3437,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1024 Rücklagen Vermögensverwaltung bis 2014</act:name>
-  <act:id type="guid">1f4ba77d61ab32aff8573eebd3f97c2c</act:id>
+  <act:id type="new">1f4ba77d61ab32aff8573eebd3f97c2c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3440,7 +3450,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1025 Rücklagen Vermögensverwaltung bis 2015</act:name>
-  <act:id type="guid">fae054d6beafd4717dab6ddbbd4f3af5</act:id>
+  <act:id type="new">fae054d6beafd4717dab6ddbbd4f3af5</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3453,7 +3463,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1026 Rücklagen Vermögensverwaltung bis 2016</act:name>
-  <act:id type="guid">c0b1169f6e26c5b39a53ba2dfea98c18</act:id>
+  <act:id type="new">c0b1169f6e26c5b39a53ba2dfea98c18</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3466,7 +3476,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1027 Rücklagen Vermögensverwaltung bis 2007</act:name>
-  <act:id type="guid">8e864488ab6b85fef1ae69ec8bc27018</act:id>
+  <act:id type="new">8e864488ab6b85fef1ae69ec8bc27018</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3479,7 +3489,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1028 Rücklagen Vermögensverwaltung bis 2008</act:name>
-  <act:id type="guid">7de70097751923aed397304177208ca5</act:id>
+  <act:id type="new">7de70097751923aed397304177208ca5</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3492,7 +3502,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1029 Rücklagen Vermögensverwaltung bis 2009</act:name>
-  <act:id type="guid">b98f0f874e436d18a41950ca4cf4844e</act:id>
+  <act:id type="new">b98f0f874e436d18a41950ca4cf4844e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3505,7 +3515,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1030 Rücklagen Zweckbetriebe bis 2010</act:name>
-  <act:id type="guid">1ba3ccf721e89d03e694ef74a28d83aa</act:id>
+  <act:id type="new">1ba3ccf721e89d03e694ef74a28d83aa</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3518,7 +3528,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1031 Rücklagen Zweckbetriebe bis 2011</act:name>
-  <act:id type="guid">4e330143194755e49e497c9dd739ebc3</act:id>
+  <act:id type="new">4e330143194755e49e497c9dd739ebc3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3531,7 +3541,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1032 Rücklagen Zweckbetriebe bis 2012</act:name>
-  <act:id type="guid">7c67337ad6e7de5e7536de183f316f6f</act:id>
+  <act:id type="new">7c67337ad6e7de5e7536de183f316f6f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3544,7 +3554,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1033 Rücklagen Zweckbetriebe bis 2013</act:name>
-  <act:id type="guid">c7cd51d0d80654a23e3c5e8ed2c04946</act:id>
+  <act:id type="new">c7cd51d0d80654a23e3c5e8ed2c04946</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3557,7 +3567,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1034 Rücklagen Zweckbetriebe bis 2014</act:name>
-  <act:id type="guid">dfbf8936fd0130c2c3e6312d6cc672a4</act:id>
+  <act:id type="new">dfbf8936fd0130c2c3e6312d6cc672a4</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3570,7 +3580,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1035 Rücklagen Zweckbetriebe bis 2015</act:name>
-  <act:id type="guid">6c4ea1d9c3417c64d6add0047c5cdf3b</act:id>
+  <act:id type="new">6c4ea1d9c3417c64d6add0047c5cdf3b</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3583,7 +3593,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1036 Rücklagen Zweckbetriebe bis 2016</act:name>
-  <act:id type="guid">2536fcdb936c0850e7397b3cfb33c89a</act:id>
+  <act:id type="new">2536fcdb936c0850e7397b3cfb33c89a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3596,7 +3606,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1037 Rücklagen Zweckbetriebe bis 2007</act:name>
-  <act:id type="guid">829a1b271016f2b1b40946d9d1a06a2d</act:id>
+  <act:id type="new">829a1b271016f2b1b40946d9d1a06a2d</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3609,7 +3619,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1038 Rücklagen Zweckbetriebe bis 2008</act:name>
-  <act:id type="guid">40c1ab90c57c3d8fd382b311e306a642</act:id>
+  <act:id type="new">40c1ab90c57c3d8fd382b311e306a642</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3622,7 +3632,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1039 Rücklagen Zweckbetriebe bis 2009</act:name>
-  <act:id type="guid">8314874fedcf498dc758f846afda4fe5</act:id>
+  <act:id type="new">8314874fedcf498dc758f846afda4fe5</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3635,7 +3645,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1040 Rücklagen Geschäftsbetriebe bis 2010</act:name>
-  <act:id type="guid">88609505c2defe99c24f1bf0c79e53f5</act:id>
+  <act:id type="new">88609505c2defe99c24f1bf0c79e53f5</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3648,7 +3658,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1041 Rücklagen Geschäftsbetriebe bis 2011</act:name>
-  <act:id type="guid">43cff1248caabca8f05e9c81d76ea676</act:id>
+  <act:id type="new">43cff1248caabca8f05e9c81d76ea676</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3661,7 +3671,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1042 Rücklagen Geschäftsbetriebe bis 2012</act:name>
-  <act:id type="guid">a1e5b8758cb68b4f5439df4b09f9d3ee</act:id>
+  <act:id type="new">a1e5b8758cb68b4f5439df4b09f9d3ee</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3674,7 +3684,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1043 Rücklagen Geschäftsbetriebe bis 2013</act:name>
-  <act:id type="guid">ec01d02ee2085a141555023b7be98e19</act:id>
+  <act:id type="new">ec01d02ee2085a141555023b7be98e19</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3687,7 +3697,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1044 Rücklagen Geschäftsbetriebe bis 2014</act:name>
-  <act:id type="guid">abb417f52a084ccaf590fa37fb71ef61</act:id>
+  <act:id type="new">abb417f52a084ccaf590fa37fb71ef61</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3700,7 +3710,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1045 Rücklagen Geschäftsbetriebe bis 2015</act:name>
-  <act:id type="guid">840ed00d90290d7fb36c3547736781f9</act:id>
+  <act:id type="new">840ed00d90290d7fb36c3547736781f9</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3713,7 +3723,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1046 Rücklagen Geschäftsbetriebe bis 2016</act:name>
-  <act:id type="guid">51d8004f365217da105b6397a803e0f2</act:id>
+  <act:id type="new">51d8004f365217da105b6397a803e0f2</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3726,7 +3736,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1047 Rücklagen Geschäftsbetriebe bis 2007</act:name>
-  <act:id type="guid">54aaab41de056fe095e94cd639f55190</act:id>
+  <act:id type="new">54aaab41de056fe095e94cd639f55190</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3739,7 +3749,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1048 Rücklagen Geschäftsbetriebe bis 2008</act:name>
-  <act:id type="guid">81faa83445eb7ae2c222d2f79fd0cb79</act:id>
+  <act:id type="new">81faa83445eb7ae2c222d2f79fd0cb79</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3752,7 +3762,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1049 Rücklagen Geschäftsbetriebe bis 2009</act:name>
-  <act:id type="guid">35eea2c1aeaafd52eec7fe2497493496</act:id>
+  <act:id type="new">35eea2c1aeaafd52eec7fe2497493496</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3765,7 +3775,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1070 Freie Rücklagen</act:name>
-  <act:id type="guid">65c4a546f472e90a233e1d244b936b86</act:id>
+  <act:id type="new">65c4a546f472e90a233e1d244b936b86</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3778,7 +3788,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1074 Rücklage aus Vermögensverwaltung</act:name>
-  <act:id type="guid">7fc0c95ce9ad5c7b29dbdba5a7e21bad</act:id>
+  <act:id type="new">7fc0c95ce9ad5c7b29dbdba5a7e21bad</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3791,7 +3801,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1075 Rücklage aus sonstigen zeitnah zu verwendenden Mitteln</act:name>
-  <act:id type="guid">49d853c2b5912e9bf0034f62b4de973c</act:id>
+  <act:id type="new">49d853c2b5912e9bf0034f62b4de973c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3804,7 +3814,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1076 Freie Rücklagen § 58 Nr. 7b AO</act:name>
-  <act:id type="guid">13456668775d069ad2992984504759b2</act:id>
+  <act:id type="new">13456668775d069ad2992984504759b2</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3817,7 +3827,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Ergebnisvorträge</act:name>
-  <act:id type="guid">3e95d2c4e8ababb0e202734fcaba3631</act:id>
+  <act:id type="new">3e95d2c4e8ababb0e202734fcaba3631</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3834,7 +3844,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1080 Ergebnisvorträge allgemein allgemein</act:name>
-  <act:id type="guid">b984d2bf7b85519a126d1fcfe5e338af</act:id>
+  <act:id type="new">b984d2bf7b85519a126d1fcfe5e338af</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3847,7 +3857,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1082 Vortrag ideeller Bereich Bereich</act:name>
-  <act:id type="guid">8d9ffabd1254bd39762541c7b1311eed</act:id>
+  <act:id type="new">8d9ffabd1254bd39762541c7b1311eed</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3860,7 +3870,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1084 Vortrag Vermögensverwaltung</act:name>
-  <act:id type="guid">0176a18712e1cb4d1da271451940b7cb</act:id>
+  <act:id type="new">0176a18712e1cb4d1da271451940b7cb</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3873,7 +3883,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1085 Vortrag Zweckbetriebe Sport</act:name>
-  <act:id type="guid">a1f6a75b0fed6538c3ff8d3486b99041</act:id>
+  <act:id type="new">a1f6a75b0fed6538c3ff8d3486b99041</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3886,7 +3896,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1086 Vortrag sonstige Zweckbetriebe</act:name>
-  <act:id type="guid">aaa3bcffd4f389688ac58125e2f65801</act:id>
+  <act:id type="new">aaa3bcffd4f389688ac58125e2f65801</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3899,7 +3909,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1087 Vortrag Geschäftsbetriebe Sport</act:name>
-  <act:id type="guid">1556c7af318b084cf3a5e5e6e609c473</act:id>
+  <act:id type="new">1556c7af318b084cf3a5e5e6e609c473</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3912,7 +3922,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1088 Vortrag sonstige Geschäftsbetriebe</act:name>
-  <act:id type="guid">43ea5bd9238ad7cef526ff5a4a593ea0</act:id>
+  <act:id type="new">43ea5bd9238ad7cef526ff5a4a593ea0</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3925,7 +3935,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Stiftungskapital</act:name>
-  <act:id type="guid">6a1b88fefcc57907b61e6d62fd954aac</act:id>
+  <act:id type="new">6a1b88fefcc57907b61e6d62fd954aac</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3943,7 +3953,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1100 Grundstockvermögen</act:name>
-  <act:id type="guid">ffbaf806f39231924826d12084ea1a2e</act:id>
+  <act:id type="new">ffbaf806f39231924826d12084ea1a2e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3956,7 +3966,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1103 Zustiftungen</act:name>
-  <act:id type="guid">bcff4c774fe3c97940e74d3e5df81462</act:id>
+  <act:id type="new">bcff4c774fe3c97940e74d3e5df81462</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3969,7 +3979,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1105 Zuführung aus Ergebnisrücklagen</act:name>
-  <act:id type="guid">c085085200116406c3ae09b5ab459f49</act:id>
+  <act:id type="new">c085085200116406c3ae09b5ab459f49</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3982,7 +3992,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1110 Ergebnisse Vermögensumschichtung</act:name>
-  <act:id type="guid">bdbdfb57e8924aafbf24f645c74e581f</act:id>
+  <act:id type="new">bdbdfb57e8924aafbf24f645c74e581f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -3995,7 +4005,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Ergebnisrücklagen</act:name>
-  <act:id type="guid">908f85e0e8d84418b781e9afc06b772c</act:id>
+  <act:id type="new">908f85e0e8d84418b781e9afc06b772c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4013,7 +4023,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1115 Kapitalerhaltungsrücklage</act:name>
-  <act:id type="guid">caaf093707bfc88edc66fcbf5ff2d0ea</act:id>
+  <act:id type="new">caaf093707bfc88edc66fcbf5ff2d0ea</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4026,7 +4036,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1120 Sonstige Ergebnisrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:name>
-  <act:id type="guid">8051a2e475baeb58029f0061bcd91efb</act:id>
+  <act:id type="new">8051a2e475baeb58029f0061bcd91efb</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4039,7 +4049,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1125 Mittelvortrag</act:name>
-  <act:id type="guid">759e8b9bd1014a77c89af48af3cba0b7</act:id>
+  <act:id type="new">759e8b9bd1014a77c89af48af3cba0b7</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4052,7 +4062,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4 gezeichnetes Kapital</act:name>
-  <act:id type="guid">82eed00cac1d21ccf61d6831ccdba2e3</act:id>
+  <act:id type="new">82eed00cac1d21ccf61d6831ccdba2e3</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4070,7 +4080,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1140 Gezeichnetes Kapital</act:name>
-  <act:id type="guid">21637e247ac013aacf6d03a6abb2fd0f</act:id>
+  <act:id type="new">21637e247ac013aacf6d03a6abb2fd0f</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4083,7 +4093,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5 Kapitalrücklage</act:name>
-  <act:id type="guid">bef1db74ce1d2c91630ddf2aab529520</act:id>
+  <act:id type="new">bef1db74ce1d2c91630ddf2aab529520</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4095,7 +4105,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1145 Kapitalrücklage</act:name>
-  <act:id type="guid">462106abf18fb2a17969f29c1f186fce</act:id>
+  <act:id type="new">462106abf18fb2a17969f29c1f186fce</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4108,7 +4118,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6 Gewinnrücklagen</act:name>
-  <act:id type="guid">2726dfacbc5d1ed15e30f2be271cccb2</act:id>
+  <act:id type="new">2726dfacbc5d1ed15e30f2be271cccb2</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4126,7 +4136,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1150 Gesetzliche Rücklage</act:name>
-  <act:id type="guid">52e9a94c160dff0ab102528f3a122a84</act:id>
+  <act:id type="new">52e9a94c160dff0ab102528f3a122a84</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4139,7 +4149,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1153 Rücklage für eigene Anteile</act:name>
-  <act:id type="guid">173d6c90af88b4a51013e8590dc6bb6c</act:id>
+  <act:id type="new">173d6c90af88b4a51013e8590dc6bb6c</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4152,7 +4162,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1155 Satzungsmäßige Rücklagen</act:name>
-  <act:id type="guid">2b45436f7864ced8e3230f4457aeedf0</act:id>
+  <act:id type="new">2b45436f7864ced8e3230f4457aeedf0</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4165,7 +4175,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1158 Andere Gewinnrücklagen (Falls Sie die Rücklagen nach dem Zeitpunkt der Auflösung differenziert ausweisen möchten, buchen Sie bitte auf den Konten 1000 ff)</act:name>
-  <act:id type="guid">e5ba065aa1b27c6b9d104bc6ae74729e</act:id>
+  <act:id type="new">e5ba065aa1b27c6b9d104bc6ae74729e</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4178,7 +4188,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7 Jahresüberschuss / Fehlbetrag</act:name>
-  <act:id type="guid">de4dd37cac4ff6b91411cf95994b7730</act:id>
+  <act:id type="new">de4dd37cac4ff6b91411cf95994b7730</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4196,7 +4206,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1160 Jahresergebnis (Vortrag)</act:name>
-  <act:id type="guid">6052613535a4a8acb08c86b6824436e6</act:id>
+  <act:id type="new">6052613535a4a8acb08c86b6824436e6</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4209,7 +4219,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1170 Vereinskapital § 58 Nr. 11 AO</act:name>
-  <act:id type="guid">19115072265bfe594a94b80ba2e2a92a</act:id>
+  <act:id type="new">19115072265bfe594a94b80ba2e2a92a</act:id>
   <act:type>LIABILITY</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4222,7 +4232,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Erfolgskonten ideeller Bereich</act:name>
-  <act:id type="guid">e8eee0aac2a44c44219fbfd4744bb8c8</act:id>
+  <act:id type="new">e8eee0aac2a44c44219fbfd4744bb8c8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4240,7 +4250,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 IDEELLER BEREICH</act:name>
-  <act:id type="guid">5176cc002df76b658ab26415581f4746</act:id>
+  <act:id type="new">5176cc002df76b658ab26415581f4746</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4258,7 +4268,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN</act:name>
-  <act:id type="guid">56549fe93058559e4a637841568d9d1e</act:id>
+  <act:id type="new">56549fe93058559e4a637841568d9d1e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4276,7 +4286,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2000 Einnahmen Bereich 2000</act:name>
-  <act:id type="guid">9aee23a41a769caeaf630e71acc49ad1</act:id>
+  <act:id type="new">9aee23a41a769caeaf630e71acc49ad1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4289,7 +4299,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2110 Echte Mitgliedsbeiträge bis 256 Euro</act:name>
-  <act:id type="guid">0496353767bcfdcd24ffeb6db9ece6c0</act:id>
+  <act:id type="new">0496353767bcfdcd24ffeb6db9ece6c0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4302,7 +4312,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2120 Echte Mitgliedsbeiträge 256 - 1.023 Euro</act:name>
-  <act:id type="guid">1a03c92a822d15547a93b7e3c1753798</act:id>
+  <act:id type="new">1a03c92a822d15547a93b7e3c1753798</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4315,7 +4325,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2150 Aufnahmegebühren bis 256 Euro</act:name>
-  <act:id type="guid">22f209597c4ca0f71249568cac74c91a</act:id>
+  <act:id type="new">22f209597c4ca0f71249568cac74c91a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4328,7 +4338,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2160 Aufnahmegebühren 256 - 1.534 Euro</act:name>
-  <act:id type="guid">c81c6745aebe784304ba8d3c08cdbcf9</act:id>
+  <act:id type="new">c81c6745aebe784304ba8d3c08cdbcf9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4341,7 +4351,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2170 Umlagen</act:name>
-  <act:id type="guid">ba42eb59343d194889f345ee0906e8ca</act:id>
+  <act:id type="new">ba42eb59343d194889f345ee0906e8ca</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4354,7 +4364,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2300 Erhaltene nicht steuerbare Zuschüsse</act:name>
-  <act:id type="guid">86b3ff5d01422a6668e440a4cfa0781c</act:id>
+  <act:id type="new">86b3ff5d01422a6668e440a4cfa0781c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4367,7 +4377,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2301 Zuschüsse von Verbänden</act:name>
-  <act:id type="guid">3e10251141eca0f0da2622d5b082ce8d</act:id>
+  <act:id type="new">3e10251141eca0f0da2622d5b082ce8d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4380,7 +4390,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2302 Zuschüsse von Behörden</act:name>
-  <act:id type="guid">19ea734fca3b36c3610a156c38c47646</act:id>
+  <act:id type="new">19ea734fca3b36c3610a156c38c47646</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4393,7 +4403,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2303 Sonstige Zuschüsse</act:name>
-  <act:id type="guid">800c97febe36f0e1fdcd85a53a92e489</act:id>
+  <act:id type="new">800c97febe36f0e1fdcd85a53a92e489</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4406,7 +4416,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2400 Sonstige Einnahmen ideeller Bereich</act:name>
-  <act:id type="guid">09a068a4813e270213c2f46521678cf3</act:id>
+  <act:id type="new">09a068a4813e270213c2f46521678cf3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4419,7 +4429,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2410 Steuerfreie Einnahmen nicht gemeinnütziger Vereine</act:name>
-  <act:id type="guid">35956ba7e87d2731e44561a37dc9f4db</act:id>
+  <act:id type="new">35956ba7e87d2731e44561a37dc9f4db</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4432,7 +4442,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2412 Zuwendungen Dritter (Sponsoren)</act:name>
-  <act:id type="guid">bdb840e919cb016817721cd5d5ba5a60</act:id>
+  <act:id type="new">bdb840e919cb016817721cd5d5ba5a60</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4445,7 +4455,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2420 Steuerfreie Einnahmen gemeinnütziger Vereine</act:name>
-  <act:id type="guid">5a3765ea5db43047a37807cc36aa114e</act:id>
+  <act:id type="new">5a3765ea5db43047a37807cc36aa114e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4458,7 +4468,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2421 Veräußerungserlöse aus Bereich 2000</act:name>
-  <act:id type="guid">e403ca71c02415406e3773413d4333af</act:id>
+  <act:id type="new">e403ca71c02415406e3773413d4333af</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4471,7 +4481,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2423 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">c22900a17a9ba4c9541ad5acbe1b25b2</act:id>
+  <act:id type="new">c22900a17a9ba4c9541ad5acbe1b25b2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4484,7 +4494,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2450 Verrechnete/aufgeteilte Einnahmen ideeller Bereich</act:name>
-  <act:id type="guid">b06559ab173264ab3224c781a4fe965e</act:id>
+  <act:id type="new">b06559ab173264ab3224c781a4fe965e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4497,7 +4507,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2451 Verrechnete Sachbezüge Arbeitnehmer</act:name>
-  <act:id type="guid">3365c38d87e8519e78e4cfca9e5b19b4</act:id>
+  <act:id type="new">3365c38d87e8519e78e4cfca9e5b19b4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4510,7 +4520,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2490 Zuschreibungen</act:name>
-  <act:id type="guid">84753b80888470362d28ce569260db27</act:id>
+  <act:id type="new">84753b80888470362d28ce569260db27</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4523,7 +4533,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN</act:name>
-  <act:id type="guid">d524cb1b0d2b8b41158d29d707aab72a</act:id>
+  <act:id type="new">d524cb1b0d2b8b41158d29d707aab72a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4541,7 +4551,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2500 Abschreibungen Anlagevermögen</act:name>
-  <act:id type="guid">fa1f7b5690e707866599614cd31f9f52</act:id>
+  <act:id type="new">fa1f7b5690e707866599614cd31f9f52</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4554,7 +4564,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2501 Abschreibungen GWG</act:name>
-  <act:id type="guid">54305a5ccb98f804980678fa57db75f4</act:id>
+  <act:id type="new">54305a5ccb98f804980678fa57db75f4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4567,7 +4577,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2502 Kalkulatorische Abschreibungen</act:name>
-  <act:id type="guid">dd0b382d1bdd72ef3a6adacb6484a3d8</act:id>
+  <act:id type="new">dd0b382d1bdd72ef3a6adacb6484a3d8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4580,7 +4590,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2503 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">c37e4cbed4c3894f8e58ff9b0f1d75cd</act:id>
+  <act:id type="new">c37e4cbed4c3894f8e58ff9b0f1d75cd</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4593,7 +4603,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2510 Ausgaben Bereich 2000</act:name>
-  <act:id type="guid">155ff052c9f58cd2b3a3181861b93f85</act:id>
+  <act:id type="new">155ff052c9f58cd2b3a3181861b93f85</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4606,7 +4616,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2550 Anteilige Personalkosten</act:name>
-  <act:id type="guid">689fafc38f5e27fc70c398035262a1b6</act:id>
+  <act:id type="new">689fafc38f5e27fc70c398035262a1b6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4619,7 +4629,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2551 Löhne</act:name>
-  <act:id type="guid">46940ed331e209d69837881d21e44735</act:id>
+  <act:id type="new">46940ed331e209d69837881d21e44735</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4632,7 +4642,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2552 Gehälter</act:name>
-  <act:id type="guid">3c8a6ba71b8a1166b38e4bb982aef385</act:id>
+  <act:id type="new">3c8a6ba71b8a1166b38e4bb982aef385</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4645,7 +4655,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2553 Abgeführte Lohnsteuer</act:name>
-  <act:id type="guid">2a0c5a47ceada1d2ebd69727e6153edb</act:id>
+  <act:id type="new">2a0c5a47ceada1d2ebd69727e6153edb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4658,7 +4668,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2554 Aufwandsentschädigungen Übungsleiter</act:name>
-  <act:id type="guid">270d7ab084c3de544d08a5c09616879c</act:id>
+  <act:id type="new">270d7ab084c3de544d08a5c09616879c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4671,7 +4681,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2555 Sozialversicherungsbeiträge</act:name>
-  <act:id type="guid">951a9815e675ee5b618d59a9871e4026</act:id>
+  <act:id type="new">951a9815e675ee5b618d59a9871e4026</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4684,7 +4694,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2556 Aushilfslöhne</act:name>
-  <act:id type="guid">6865928978107ea383da595da42ed93e</act:id>
+  <act:id type="new">6865928978107ea383da595da42ed93e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4697,7 +4707,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2557 Sachbezüge Arbeitnehmer</act:name>
-  <act:id type="guid">b78234eb15783afa97198515be5580ce</act:id>
+  <act:id type="new">b78234eb15783afa97198515be5580ce</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4710,7 +4720,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2560 Reisekostenerstattungen</act:name>
-  <act:id type="guid">1bff0e7d3a544d064530f2ff82054f20</act:id>
+  <act:id type="new">1bff0e7d3a544d064530f2ff82054f20</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4723,7 +4733,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2660 Anteilige Raumkosten</act:name>
-  <act:id type="guid">185567c7c00b18c05cc1ddfb570803a1</act:id>
+  <act:id type="new">185567c7c00b18c05cc1ddfb570803a1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4736,7 +4746,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2661 Miete und Pacht</act:name>
-  <act:id type="guid">ccfc6c6cf20327fa78aea675ea7bf9c6</act:id>
+  <act:id type="new">ccfc6c6cf20327fa78aea675ea7bf9c6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4749,7 +4759,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2663 Raumnebenkosten</act:name>
-  <act:id type="guid">1e6d52011058607dfcc0d286c5016763</act:id>
+  <act:id type="new">1e6d52011058607dfcc0d286c5016763</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4762,7 +4772,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2664 Reparaturen</act:name>
-  <act:id type="guid">d1727ff38c9dfcee048f931ce924e246</act:id>
+  <act:id type="new">d1727ff38c9dfcee048f931ce924e246</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4775,7 +4785,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2700 Kosten der Mitgliederverwaltung</act:name>
-  <act:id type="guid">2f2e9545255a4e6f8ac1c2f3a3e78021</act:id>
+  <act:id type="new">2f2e9545255a4e6f8ac1c2f3a3e78021</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4788,7 +4798,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2701 Büromaterial</act:name>
-  <act:id type="guid">b16d4471494d2c037da01a51f1677890</act:id>
+  <act:id type="new">b16d4471494d2c037da01a51f1677890</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4801,7 +4811,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2702 Porto, Telefon</act:name>
-  <act:id type="guid">eb9894692f4777c54f39d0179a8d02b6</act:id>
+  <act:id type="new">eb9894692f4777c54f39d0179a8d02b6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4814,7 +4824,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2703 Einzugskosten</act:name>
-  <act:id type="guid">895d8527185fc7627dc6c4fd21599f1c</act:id>
+  <act:id type="new">895d8527185fc7627dc6c4fd21599f1c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4827,7 +4837,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2704 Sonstige Kosten</act:name>
-  <act:id type="guid">c6044adcb09114df48160097581b640d</act:id>
+  <act:id type="new">c6044adcb09114df48160097581b640d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4840,7 +4850,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2750 Verbrauchsabgaben und sonstige Beiträge</act:name>
-  <act:id type="guid">a98e3863961fbaf73ca4a366ebec5c06</act:id>
+  <act:id type="new">a98e3863961fbaf73ca4a366ebec5c06</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4853,7 +4863,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2751 Abgaben Landesverband</act:name>
-  <act:id type="guid">d69482151c1354b095a6e5a5887cd913</act:id>
+  <act:id type="new">d69482151c1354b095a6e5a5887cd913</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4866,7 +4876,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2752 Abgaben Fachverband</act:name>
-  <act:id type="guid">b98e3fe09ffdb62b20ce6d72043d0a2f</act:id>
+  <act:id type="new">b98e3fe09ffdb62b20ce6d72043d0a2f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4879,7 +4889,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2753 Versicherungsbeiträge</act:name>
-  <act:id type="guid">b4991b311f5d3683a56f69bd4c214367</act:id>
+  <act:id type="new">b4991b311f5d3683a56f69bd4c214367</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4892,7 +4902,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2800 Mitgliederpflege</act:name>
-  <act:id type="guid">e1ab7559cf5c8b40b1a8d9cec1659c5b</act:id>
+  <act:id type="new">e1ab7559cf5c8b40b1a8d9cec1659c5b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4905,7 +4915,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2801 Vereinsmitteilungen</act:name>
-  <act:id type="guid">9c37717e95f533bad1bfedfd6e65e351</act:id>
+  <act:id type="new">9c37717e95f533bad1bfedfd6e65e351</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4918,7 +4928,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2802 Geschenke, Jubiläen, Ehrungen</act:name>
-  <act:id type="guid">d7030ddd696c2e31e32685e51d338d1b</act:id>
+  <act:id type="new">d7030ddd696c2e31e32685e51d338d1b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4931,7 +4941,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2803 Ausbildungskosten</act:name>
-  <act:id type="guid">f86d0c04a12aa50c8170e308f7a05c89</act:id>
+  <act:id type="new">f86d0c04a12aa50c8170e308f7a05c89</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4944,7 +4954,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2804 Lehr- und Jugendarbeit</act:name>
-  <act:id type="guid">16d223119a9e1a176d4eb4c693db8702</act:id>
+  <act:id type="new">16d223119a9e1a176d4eb4c693db8702</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4957,7 +4967,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2810 Repräsentationskosten</act:name>
-  <act:id type="guid">6bbb752250714b5c999ff830c35ef009</act:id>
+  <act:id type="new">6bbb752250714b5c999ff830c35ef009</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4970,7 +4980,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2892 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">cefcc585d04711c5c21a45036b6edd88</act:id>
+  <act:id type="new">cefcc585d04711c5c21a45036b6edd88</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4983,7 +4993,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2893 Anlagenabgänge Restbuchwerte</act:name>
-  <act:id type="guid">91a710b97a0318b1147d8785a91ed81a</act:id>
+  <act:id type="new">91a710b97a0318b1147d8785a91ed81a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -4996,7 +5006,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2894 Steuerberatungskosten</act:name>
-  <act:id type="guid">e1400e2c5fd13d5ab08320c4a1278dce</act:id>
+  <act:id type="new">e1400e2c5fd13d5ab08320c4a1278dce</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5009,7 +5019,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2900 Sonstige Kosten ideeller Bereich</act:name>
-  <act:id type="guid">25c9656105f1e311608ba34d166d1fe9</act:id>
+  <act:id type="new">25c9656105f1e311608ba34d166d1fe9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5022,7 +5032,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2901 Nicht abziehbare Ausgaben</act:name>
-  <act:id type="guid">51773a12d5661ab419227b786446a18b</act:id>
+  <act:id type="new">51773a12d5661ab419227b786446a18b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5035,7 +5045,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2902 Verrechnete/aufgeteilte Kosten</act:name>
-  <act:id type="guid">66f4c97c25a01192e83c3c57177e1189</act:id>
+  <act:id type="new">66f4c97c25a01192e83c3c57177e1189</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5048,7 +5058,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2903 Nicht abziehbare Vorsteuer</act:name>
-  <act:id type="guid">303c21e499f94f1652bfd6e3b67d8e77</act:id>
+  <act:id type="new">303c21e499f94f1652bfd6e3b67d8e77</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5061,7 +5071,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2930 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:name>
-  <act:id type="guid">b963d6336e8ae91b05e88808897d7e04</act:id>
+  <act:id type="new">b963d6336e8ae91b05e88808897d7e04</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5074,7 +5084,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2935 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:name>
-  <act:id type="guid">7c6106d3d5723b44cb3d6e036ddf5fe8</act:id>
+  <act:id type="new">7c6106d3d5723b44cb3d6e036ddf5fe8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5087,7 +5097,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2940 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 7 % USt</act:name>
-  <act:id type="guid">c24dc9f3c518b869d234d1579d073094</act:id>
+  <act:id type="new">c24dc9f3c518b869d234d1579d073094</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5100,7 +5110,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2945 Innergemeinschaftlicher Erwerb ohne Vorsteuerabzug 19 % USt</act:name>
-  <act:id type="guid">7c49235e6d39764e98085d1e8db0fe7e</act:id>
+  <act:id type="new">7c49235e6d39764e98085d1e8db0fe7e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5113,7 +5123,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Erfolgskonten für erfolgsneutrale Posten</act:name>
-  <act:id type="guid">36e45fa3b64a632f110e68d1fa2dab29</act:id>
+  <act:id type="new">36e45fa3b64a632f110e68d1fa2dab29</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5135,7 +5145,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2  ERTRAGSNEUTRALE POSTEN</act:name>
-  <act:id type="guid">da7429d3199902a893894ea87b558053</act:id>
+  <act:id type="new">da7429d3199902a893894ea87b558053</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5153,7 +5163,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 Ideeller Bereich</act:name>
-  <act:id type="guid">5ae96eeefb869ab1fc93e5af206ed2fe</act:id>
+  <act:id type="new">5ae96eeefb869ab1fc93e5af206ed2fe</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5171,7 +5181,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3200 Steuerneutrale Einnahmen Bereich 2000</act:name>
-  <act:id type="guid">c43f61720fa7cafb0eaaa588b4585dba</act:id>
+  <act:id type="new">c43f61720fa7cafb0eaaa588b4585dba</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5184,7 +5194,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3210 Schenkungen</act:name>
-  <act:id type="guid">dd4d6a8e8b98adf282186d2ab84c842e</act:id>
+  <act:id type="new">dd4d6a8e8b98adf282186d2ab84c842e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5197,7 +5207,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3211 Erbschaften</act:name>
-  <act:id type="guid">65b03d3377535ea7b7fb8717e7525f63</act:id>
+  <act:id type="new">65b03d3377535ea7b7fb8717e7525f63</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5210,7 +5220,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3212 Vermächtnisse</act:name>
-  <act:id type="guid">f17e988146f74718878b1a4a6c857a23</act:id>
+  <act:id type="new">f17e988146f74718878b1a4a6c857a23</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5223,7 +5233,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3215 Sonstige Einnahmen</act:name>
-  <act:id type="guid">879dc79f47dcf20a2e51f7b7776d8219</act:id>
+  <act:id type="new">879dc79f47dcf20a2e51f7b7776d8219</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5236,7 +5246,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3220 Erhaltene Spenden/Zuwendungen</act:name>
-  <act:id type="guid">230e868890d21246ef1c1099bbb199db</act:id>
+  <act:id type="new">230e868890d21246ef1c1099bbb199db</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5249,7 +5259,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3221 Geldzuwendungen gegen Zuwendungsbestätigung</act:name>
-  <act:id type="guid">03eaefb98f9c477039a248dd62ad7ae6</act:id>
+  <act:id type="new">03eaefb98f9c477039a248dd62ad7ae6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5262,7 +5272,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3223 Geldzuwendungen ohne Zuwendungsbestätigung</act:name>
-  <act:id type="guid">16207c2110cff5574f9a8c6bb4e84589</act:id>
+  <act:id type="new">16207c2110cff5574f9a8c6bb4e84589</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5275,7 +5285,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3225 Sachzuwendungen gegen Zuwendungsbestätigung</act:name>
-  <act:id type="guid">476b4b5d66cf5a18ec541dc27c74c557</act:id>
+  <act:id type="new">476b4b5d66cf5a18ec541dc27c74c557</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5288,7 +5298,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3227 Sachzuwendungen ohne Zuwendungsbestätigung</act:name>
-  <act:id type="guid">9b5cd40cc88d76b79b837bcd22a3b380</act:id>
+  <act:id type="new">9b5cd40cc88d76b79b837bcd22a3b380</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5301,7 +5311,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3230 Aufwandszuwendungen gegen Zuwendungsbestätigung</act:name>
-  <act:id type="guid">54c877b949563704e3aaa742719300e7</act:id>
+  <act:id type="new">54c877b949563704e3aaa742719300e7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5314,7 +5324,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3232 Aufwandszuwendungen ohne Zuwendungsbestätigung</act:name>
-  <act:id type="guid">95ac84d0dec6a416cb21c93e95859f56</act:id>
+  <act:id type="new">95ac84d0dec6a416cb21c93e95859f56</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5327,7 +5337,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3250 Nicht abziehbare Ausgaben Bereich 2000</act:name>
-  <act:id type="guid">7b96653be013652319f2d1ed46d143e1</act:id>
+  <act:id type="new">7b96653be013652319f2d1ed46d143e1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5340,7 +5350,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3251 Gezahlte Spenden/Zuwendungen</act:name>
-  <act:id type="guid">2a8db53a639b17cbd360355a941be84c</act:id>
+  <act:id type="new">2a8db53a639b17cbd360355a941be84c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5353,7 +5363,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3252 Hingegebene Sachspenden/-zuwendungen</act:name>
-  <act:id type="guid">4076923872d37641b2b5d86aca23df02</act:id>
+  <act:id type="new">4076923872d37641b2b5d86aca23df02</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5366,7 +5376,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3260 Erbschaft-, Schenkungsteuer</act:name>
-  <act:id type="guid">c4b3188e95787b89af3c4afd368ac0a4</act:id>
+  <act:id type="new">c4b3188e95787b89af3c4afd368ac0a4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5379,7 +5389,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Vermögensverwaltung</act:name>
-  <act:id type="guid">e8912b763a053408643f5de64d4e7cd3</act:id>
+  <act:id type="new">e8912b763a053408643f5de64d4e7cd3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5396,7 +5406,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3400 Steuerneutrale Einnahmen Bereich 4000</act:name>
-  <act:id type="guid">43b21770d3393204d0e4ff3617396669</act:id>
+  <act:id type="new">43b21770d3393204d0e4ff3617396669</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5409,7 +5419,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3401 Investitionszulage</act:name>
-  <act:id type="guid">8af0c23f810eb4457c82feae964b8c78</act:id>
+  <act:id type="new">8af0c23f810eb4457c82feae964b8c78</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5422,7 +5432,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3402 Erstattete Kapitalertragsteuer</act:name>
-  <act:id type="guid">11f81c3e63b9a7bdc13aa338b3351d85</act:id>
+  <act:id type="new">11f81c3e63b9a7bdc13aa338b3351d85</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5435,7 +5445,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3403 Erstattete und vergütete Körperschaftsteuer</act:name>
-  <act:id type="guid">5df0689f3d69c630c14e491b925c972c</act:id>
+  <act:id type="new">5df0689f3d69c630c14e491b925c972c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5448,7 +5458,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3410 Nicht steuerbare Kursgewinne Wertpapiere (über 12 Monate) 0 % USt</act:name>
-  <act:id type="guid">84124dfbf26d4a5178983eeb4368c6f8</act:id>
+  <act:id type="new">84124dfbf26d4a5178983eeb4368c6f8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5461,7 +5471,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3415 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
-  <act:id type="guid">1b6f121a012d220e852180e952b601f7</act:id>
+  <act:id type="new">1b6f121a012d220e852180e952b601f7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5474,7 +5484,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3420 Verkaufserlöse Vermögensverwaltung</act:name>
-  <act:id type="guid">d448dc2dced28d703c0cbbde0bdffbfb</act:id>
+  <act:id type="new">d448dc2dced28d703c0cbbde0bdffbfb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5487,7 +5497,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3421 Verkaufserlöse Anlagevermögen 0 % USt</act:name>
-  <act:id type="guid">220ff9d78991c17c8b6f8605bfaa932f</act:id>
+  <act:id type="new">220ff9d78991c17c8b6f8605bfaa932f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5500,7 +5510,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3422 Verkaufserlöse Anlagevermögen 7 % USt</act:name>
-  <act:id type="guid">5f3b33054c17ad08bbc3e18384718a53</act:id>
+  <act:id type="new">5f3b33054c17ad08bbc3e18384718a53</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5513,7 +5523,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3423 Verkaufserlöse Anlagevermögen 19 % USt</act:name>
-  <act:id type="guid">f86a6e03f8625577f7370a3289aa31a5</act:id>
+  <act:id type="new">f86a6e03f8625577f7370a3289aa31a5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5526,7 +5536,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3424 Verkaufserlöse Wertpapiere</act:name>
-  <act:id type="guid">42b220a42834ab3923fc338a229909c2</act:id>
+  <act:id type="new">42b220a42834ab3923fc338a229909c2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5539,7 +5549,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3450 Nicht abziehbare Ausgaben Bereich 4000</act:name>
-  <act:id type="guid">b24e98ee835bd31e37e1b13a18b67b35</act:id>
+  <act:id type="new">b24e98ee835bd31e37e1b13a18b67b35</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5552,7 +5562,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3451 Abgezogene Kapitalertragsteuer</act:name>
-  <act:id type="guid">b214ed5aa70dc6d50b97c07c8f753744</act:id>
+  <act:id type="new">b214ed5aa70dc6d50b97c07c8f753744</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5565,7 +5575,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3452 Abgezogene Körperschaftsteuer</act:name>
-  <act:id type="guid">a96b03cbc975aa55635dbd71685de88c</act:id>
+  <act:id type="new">a96b03cbc975aa55635dbd71685de88c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5578,7 +5588,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3453 Solidaritätszuschlag zur KSt</act:name>
-  <act:id type="guid">cf3f12d8bdcf35415fcbbb7ca2e366d0</act:id>
+  <act:id type="new">cf3f12d8bdcf35415fcbbb7ca2e366d0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5591,7 +5601,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5 Sonstige wirtschaftliche Geschäftsbetriebe</act:name>
-  <act:id type="guid">4a3de2b00ce75abc3c2c108c207bd69a</act:id>
+  <act:id type="new">4a3de2b00ce75abc3c2c108c207bd69a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5609,7 +5619,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3800 Steuerneutrale Einnahmen Bereich 8000</act:name>
-  <act:id type="guid">f3400527ca90b6d20f8b84354be257f2</act:id>
+  <act:id type="new">f3400527ca90b6d20f8b84354be257f2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5622,7 +5632,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3801 Investitionszulage</act:name>
-  <act:id type="guid">e36d489fea232d91b6e5759358984a43</act:id>
+  <act:id type="new">e36d489fea232d91b6e5759358984a43</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5635,7 +5645,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3815 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
-  <act:id type="guid">5c1145b33829dc4a04f8f1e21b355fd6</act:id>
+  <act:id type="new">5c1145b33829dc4a04f8f1e21b355fd6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5648,7 +5658,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3820 Erhaltene Steuerzinsen auf KSt</act:name>
-  <act:id type="guid">0c224ad287d6c910d4ce0ebc5c65d0ca</act:id>
+  <act:id type="new">0c224ad287d6c910d4ce0ebc5c65d0ca</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5661,7 +5671,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3850 Nicht abziehb. Ausg. zu Bereich 8000</act:name>
-  <act:id type="guid">38879254deb52f7da39cc2ac919170a7</act:id>
+  <act:id type="new">38879254deb52f7da39cc2ac919170a7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5674,7 +5684,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3853 Gewerbesteuer</act:name>
-  <act:id type="guid">5bfb7926628f902d26d4a79f6881bd34</act:id>
+  <act:id type="new">5bfb7926628f902d26d4a79f6881bd34</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5687,7 +5697,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3854 Solidaritätszuschlag zur KSt</act:name>
-  <act:id type="guid">c0ddb56a5f539450d171422cbaac8beb</act:id>
+  <act:id type="new">c0ddb56a5f539450d171422cbaac8beb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5700,7 +5710,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3855 Körperschaftsteuer</act:name>
-  <act:id type="guid">ccb5070e9afb00293374873b886c2c6f</act:id>
+  <act:id type="new">ccb5070e9afb00293374873b886c2c6f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5713,7 +5723,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3857 Säumnis-/Verspätungszuschläge</act:name>
-  <act:id type="guid">6528aa520aaf887cba992a5b7fe8cfce</act:id>
+  <act:id type="new">6528aa520aaf887cba992a5b7fe8cfce</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5726,7 +5736,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3861 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
-  <act:id type="guid">326e6aa4563a06ab9ac9df6fa37580b4</act:id>
+  <act:id type="new">326e6aa4563a06ab9ac9df6fa37580b4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5739,7 +5749,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3862 Geschenke nicht abzugsfähig</act:name>
-  <act:id type="guid">24f7da4e6072e50519a9fd0e27529cac</act:id>
+  <act:id type="new">24f7da4e6072e50519a9fd0e27529cac</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5752,7 +5762,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3863 Nicht abzugsfähige Bewirtungskosten</act:name>
-  <act:id type="guid">2349aaa859b67c0c2cedc4251ac85433</act:id>
+  <act:id type="new">2349aaa859b67c0c2cedc4251ac85433</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5765,7 +5775,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3864 Gezahlte Zinsen auf hinterzogene Steuern</act:name>
-  <act:id type="guid">870a934bb6d2f5275ca4d893f086eef1</act:id>
+  <act:id type="new">870a934bb6d2f5275ca4d893f086eef1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5778,7 +5788,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3870 Gezahlte Zinsen gemäß § 233a AO</act:name>
-  <act:id type="guid">56b38987ac4df524e2df4267f9ad46a6</act:id>
+  <act:id type="new">56b38987ac4df524e2df4267f9ad46a6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5791,7 +5801,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3873 Gezahlte Aussetzungszinsen KSt</act:name>
-  <act:id type="guid">a7fbeee84752149b23f124771cbff28b</act:id>
+  <act:id type="new">a7fbeee84752149b23f124771cbff28b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5804,7 +5814,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3890 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:name>
-  <act:id type="guid">f9a81fe820d0d463660316a5d7df05b2</act:id>
+  <act:id type="new">f9a81fe820d0d463660316a5d7df05b2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5817,7 +5827,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3895 Aufwand aus Verrechnungsposten (Gegenkonto zu 8158-8166)</act:name>
-  <act:id type="guid">c6edf92155f0b37fccf2e5350d7600ec</act:id>
+  <act:id type="new">c6edf92155f0b37fccf2e5350d7600ec</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5830,7 +5840,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Sonstige Zweckbetriebe</act:name>
-  <act:id type="guid">ffaaf4fbf3edc5c65223dc423692ef3f</act:id>
+  <act:id type="new">ffaaf4fbf3edc5c65223dc423692ef3f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5847,7 +5857,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3600 Steuerneutrale Einnahmen Bereich 6000</act:name>
-  <act:id type="guid">e475c04d7e2a4b107c22db00bff5573d</act:id>
+  <act:id type="new">e475c04d7e2a4b107c22db00bff5573d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5860,7 +5870,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3615 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
-  <act:id type="guid">e32c21f6b657c3a4baf03fdc8e0a7eaf</act:id>
+  <act:id type="new">e32c21f6b657c3a4baf03fdc8e0a7eaf</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5873,7 +5883,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3650 Nicht abziehbare Ausgaben Bereich 6000</act:name>
-  <act:id type="guid">378a16c4a5a5541e8503f194e508f9a6</act:id>
+  <act:id type="new">378a16c4a5a5541e8503f194e508f9a6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5886,7 +5896,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3651 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
-  <act:id type="guid">c706bbfa8800415e1a2d30f3c99d2e8f</act:id>
+  <act:id type="new">c706bbfa8800415e1a2d30f3c99d2e8f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5899,7 +5909,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3652 Geschenke nicht abzugsfähig</act:name>
-  <act:id type="guid">ed5e99631a536d82efe8aa3a0493f2ca</act:id>
+  <act:id type="new">ed5e99631a536d82efe8aa3a0493f2ca</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5912,7 +5922,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3653 Nicht abzugsfähige Bewirtungskosten</act:name>
-  <act:id type="guid">88a01585540174c216e0d993cccea2e0</act:id>
+  <act:id type="new">88a01585540174c216e0d993cccea2e0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5925,7 +5935,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3690 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:name>
-  <act:id type="guid">c4c8a1ee3505a1c2ac52ccba43e1d777</act:id>
+  <act:id type="new">c4c8a1ee3505a1c2ac52ccba43e1d777</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5938,7 +5948,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4 Geschäftsbetriebe Sport</act:name>
-  <act:id type="guid">e1c8abe0110a91b600c774013b3ba0ef</act:id>
+  <act:id type="new">e1c8abe0110a91b600c774013b3ba0ef</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5949,7 +5959,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3700 Steuerneutrale Einnahmen Bereich 7000</act:name>
-  <act:id type="guid">201a62602d309667f6c1d664265c31f4</act:id>
+  <act:id type="new">201a62602d309667f6c1d664265c31f4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5962,7 +5972,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3701 Investitionszulage</act:name>
-  <act:id type="guid">26f383c648bc902c59eea97d1d01c4cb</act:id>
+  <act:id type="new">26f383c648bc902c59eea97d1d01c4cb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5975,7 +5985,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3710 Steuerfreie Einnahmen zum Verlustausgleich im Teilbereich 7001</act:name>
-  <act:id type="guid">4e7bda21c3c898e41b5bb0d2361e52ab</act:id>
+  <act:id type="new">4e7bda21c3c898e41b5bb0d2361e52ab</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -5988,7 +5998,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3711 Mitglieder-Umlagen zum Verlustausgleich für Teilbereich 7001</act:name>
-  <act:id type="guid">4897f3ef678cfd5c28c1c7340ce6cda6</act:id>
+  <act:id type="new">4897f3ef678cfd5c28c1c7340ce6cda6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6001,7 +6011,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3712 Mitglieder-Zuschüsse zum Verlustausgleich für Teilbereich 7001</act:name>
-  <act:id type="guid">6e307b1b8fcc46ef4b225517155587ec</act:id>
+  <act:id type="new">6e307b1b8fcc46ef4b225517155587ec</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6014,7 +6024,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3715 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
-  <act:id type="guid">c0525b3f747b477adca37a149c894bf6</act:id>
+  <act:id type="new">c0525b3f747b477adca37a149c894bf6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6027,7 +6037,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3750 Nicht abziehbare Ausgaben Bereich 7000</act:name>
-  <act:id type="guid">5ec5dab855d158d9b27dc7bac585457b</act:id>
+  <act:id type="new">5ec5dab855d158d9b27dc7bac585457b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6040,7 +6050,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3754 Gewerbesteuer</act:name>
-  <act:id type="guid">dba3cbd6139de74c60df77f27a52785b</act:id>
+  <act:id type="new">dba3cbd6139de74c60df77f27a52785b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6053,7 +6063,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3755 Körperschaftsteuer</act:name>
-  <act:id type="guid">9881695d5c19be2868783559c26bf844</act:id>
+  <act:id type="new">9881695d5c19be2868783559c26bf844</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6066,7 +6076,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3756 Solidaritätszuschlag zur KSt</act:name>
-  <act:id type="guid">d364d85a6f7704158e81a2da9aa848b2</act:id>
+  <act:id type="new">d364d85a6f7704158e81a2da9aa848b2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6079,7 +6089,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3770 Säumnis-/Verspätungszuschläge</act:name>
-  <act:id type="guid">45f13f2bfbf003b0a3d7b8a67c30390e</act:id>
+  <act:id type="new">45f13f2bfbf003b0a3d7b8a67c30390e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6092,7 +6102,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3780 Gewährte Spenden/Zuwendungen</act:name>
-  <act:id type="guid">5fb8941e103b50263c2f355e9851bfc4</act:id>
+  <act:id type="new">5fb8941e103b50263c2f355e9851bfc4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6105,7 +6115,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3781 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
-  <act:id type="guid">b353f83e0efae29f2aecf011c06a810b</act:id>
+  <act:id type="new">b353f83e0efae29f2aecf011c06a810b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6118,7 +6128,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3782 Geschenke nicht abzugsfähig</act:name>
-  <act:id type="guid">4857bd96d360ea3c4ec30ce36b6d3912</act:id>
+  <act:id type="new">4857bd96d360ea3c4ec30ce36b6d3912</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6131,7 +6141,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3783 Nicht abzugsfähige Bewirtungskosten</act:name>
-  <act:id type="guid">686ab46a49179c35f865b157cc8168e4</act:id>
+  <act:id type="new">686ab46a49179c35f865b157cc8168e4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6144,7 +6154,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3790 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1 b, Abs. 9a UStG</act:name>
-  <act:id type="guid">7bef07704cd4242d45a9fdcaa2ae93f4</act:id>
+  <act:id type="new">7bef07704cd4242d45a9fdcaa2ae93f4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6157,7 +6167,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3795 Aufwand aus Verrechnungsposten (Gegenkonto zu 7518/7520, 7851/7858)</act:name>
-  <act:id type="guid">425419003c53d43826f8f160c9c37fbe</act:id>
+  <act:id type="new">425419003c53d43826f8f160c9c37fbe</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6170,7 +6180,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Zweckbetriebe Sport</act:name>
-  <act:id type="guid">6cf9753ca4c1999c7cdd7457072212e7</act:id>
+  <act:id type="new">6cf9753ca4c1999c7cdd7457072212e7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6187,7 +6197,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3500 Steuerneutrale Einnahmen Bereich 5000</act:name>
-  <act:id type="guid">0c435dc4fd835346d39c72cb59abe0fb</act:id>
+  <act:id type="new">0c435dc4fd835346d39c72cb59abe0fb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6200,7 +6210,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3515 Ertrag aus pauschaler Vorsteuer § 23 a UStG</act:name>
-  <act:id type="guid">240075f6a007557d18d75c9788711359</act:id>
+  <act:id type="new">240075f6a007557d18d75c9788711359</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6213,7 +6223,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3550 Nicht abziehbare Ausgaben Bereich 5000</act:name>
-  <act:id type="guid">ecd1dc5ab66c998b43f3650aba6e93f3</act:id>
+  <act:id type="new">ecd1dc5ab66c998b43f3650aba6e93f3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6226,7 +6236,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3551 Ausgaben i. S. v. § 4 Abs. 5 EStG</act:name>
-  <act:id type="guid">3f70e4c2dc88b67ce4ba41bfb06ec259</act:id>
+  <act:id type="new">3f70e4c2dc88b67ce4ba41bfb06ec259</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6239,7 +6249,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3552 Geschenke nicht abzugsfähig</act:name>
-  <act:id type="guid">be394daa7e05d2b77a6b4cb525ade857</act:id>
+  <act:id type="new">be394daa7e05d2b77a6b4cb525ade857</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6252,7 +6262,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3553 Nicht abzugsfähige Bewirtungskosten</act:name>
-  <act:id type="guid">d25e04edf89e0fb7507587e8bab0c978</act:id>
+  <act:id type="new">d25e04edf89e0fb7507587e8bab0c978</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6265,7 +6275,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3590 Umsatzsteuer auf unentgeltliche Wertabgaben § 3 Abs. 1b, Abs. 9a UStG</act:name>
-  <act:id type="guid">ec44bdc5437d4c24b36d8cf7d7758ed5</act:id>
+  <act:id type="new">ec44bdc5437d4c24b36d8cf7d7758ed5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6278,7 +6288,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 MITTELVERWENDUNGSRECHNUNG</act:name>
-  <act:id type="guid">3debeb24aec5b0b296b01dbe69ee3b59</act:id>
+  <act:id type="new">3debeb24aec5b0b296b01dbe69ee3b59</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6295,7 +6305,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 allgemein</act:name>
-  <act:id type="guid">3177ab499015306db8298befc59e5556</act:id>
+  <act:id type="new">3177ab499015306db8298befc59e5556</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6313,7 +6323,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3950 Ergebnisvortrag aus dem Vorjahr</act:name>
-  <act:id type="guid">f5576c496bbcff9b6b856dc7bcc2228f</act:id>
+  <act:id type="new">f5576c496bbcff9b6b856dc7bcc2228f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6326,7 +6336,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3953 Entnahmen aus gebundenen Ergebnisrücklagen</act:name>
-  <act:id type="guid">1103bfa0dca4fb7f4e66ccb5281c633f</act:id>
+  <act:id type="new">1103bfa0dca4fb7f4e66ccb5281c633f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6339,7 +6349,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3955 Entnahmen aus freien Rücklagen gem. § 58 Nr.7a AO</act:name>
-  <act:id type="guid">1e0694c4d7c12b8302c294a387c160d1</act:id>
+  <act:id type="new">1e0694c4d7c12b8302c294a387c160d1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6352,7 +6362,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3956 Entnahmen aus freien Rücklagen gem. § 58 Nr.7b AO</act:name>
-  <act:id type="guid">f1b8d0edd563af5097e80691f448989d</act:id>
+  <act:id type="new">f1b8d0edd563af5097e80691f448989d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6365,7 +6375,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3957 Entnahmen aus sonstigen Rücklagen</act:name>
-  <act:id type="guid">f48b55f3d3796aafe17f6672c71d1797</act:id>
+  <act:id type="new">f48b55f3d3796aafe17f6672c71d1797</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6378,7 +6388,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3963 Einstellungen in die gebundenen Ergebnisrücklagen</act:name>
-  <act:id type="guid">12a7ff011610d384876bbf3d34d70847</act:id>
+  <act:id type="new">12a7ff011610d384876bbf3d34d70847</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6391,7 +6401,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3965 Einstellungen in die freien Rücklagen gem. § 58 Nr.7a AO</act:name>
-  <act:id type="guid">44bd675238f8088e9726c5af4c500a32</act:id>
+  <act:id type="new">44bd675238f8088e9726c5af4c500a32</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6404,7 +6414,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3966 Einstellungen in die freien Rücklagen gem. § 58 Nr.7b AO</act:name>
-  <act:id type="guid">043f52752ea59d9ef60da80063858faa</act:id>
+  <act:id type="new">043f52752ea59d9ef60da80063858faa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6417,7 +6427,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3967 Einstellungen in die sonstigen Rücklagen</act:name>
-  <act:id type="guid">8ea18cba42d22e62f8955312f0b213a7</act:id>
+  <act:id type="new">8ea18cba42d22e62f8955312f0b213a7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6430,7 +6440,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Zusätzlich für Stiftungen</act:name>
-  <act:id type="guid">be4a03958d57bb71457709501da8be7b</act:id>
+  <act:id type="new">be4a03958d57bb71457709501da8be7b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6448,7 +6458,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3970 Entnahmen aus der Kapitalerhaltungsrücklage</act:name>
-  <act:id type="guid">36de47aa009827f165cd58fe16b26f07</act:id>
+  <act:id type="new">36de47aa009827f165cd58fe16b26f07</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6461,7 +6471,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3971 Verminderung des Stiftungskapitals aus realisierten Vermögensumschichtungen</act:name>
-  <act:id type="guid">924036d92570d9c330567a9cc96dd4b5</act:id>
+  <act:id type="new">924036d92570d9c330567a9cc96dd4b5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6474,7 +6484,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3975 Einstellungen in die Kapitalerhaltungsrücklage</act:name>
-  <act:id type="guid">9f609e2074d2bbb4b021a013850aed63</act:id>
+  <act:id type="new">9f609e2074d2bbb4b021a013850aed63</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6487,7 +6497,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3976 Erhöhung des Stiftungskapitals aus realisierten Vermögensumschichtungen</act:name>
-  <act:id type="guid">b219c9aa64c4b216fd7af6eb0049cd19</act:id>
+  <act:id type="new">b219c9aa64c4b216fd7af6eb0049cd19</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6500,7 +6510,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3980 Entnahmen aus der gesetzlichen Rücklage</act:name>
-  <act:id type="guid">4985e8b867778adeaf9eedfb46a5b803</act:id>
+  <act:id type="new">4985e8b867778adeaf9eedfb46a5b803</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6513,7 +6523,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3981 Entnahmen aus der Rücklage für eigene Anteile</act:name>
-  <act:id type="guid">9032388eb78b89685fc2263217c37835</act:id>
+  <act:id type="new">9032388eb78b89685fc2263217c37835</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6526,7 +6536,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3982 Entnahmen aus satzungsmäßigen Rücklagen</act:name>
-  <act:id type="guid">c641d17d04c6a23d5aa8427077d4d576</act:id>
+  <act:id type="new">c641d17d04c6a23d5aa8427077d4d576</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6539,7 +6549,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3983 Entnahmen aus der Kapitalrücklage</act:name>
-  <act:id type="guid">b8109e8164c37a1a44ed3cfe0be8f4f6</act:id>
+  <act:id type="new">b8109e8164c37a1a44ed3cfe0be8f4f6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6552,7 +6562,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3984 Erträge aus der Kapitalherabsetzung</act:name>
-  <act:id type="guid">6efb2ef495f1d8adab84ec376362da9d</act:id>
+  <act:id type="new">6efb2ef495f1d8adab84ec376362da9d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6565,7 +6575,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3985 Einstellungen in die gesetzliche Rücklage</act:name>
-  <act:id type="guid">fc66ec71a6fe897a075caa24e748fd3d</act:id>
+  <act:id type="new">fc66ec71a6fe897a075caa24e748fd3d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6578,7 +6588,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3986 Einstellungen in die Rücklage für eigene Anteile</act:name>
-  <act:id type="guid">cc0e73da4ccaacc1ff657ae49175edf5</act:id>
+  <act:id type="new">cc0e73da4ccaacc1ff657ae49175edf5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6591,7 +6601,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3987 Einstellungen in satzungsmäßige Rücklagen</act:name>
-  <act:id type="guid">cd878d1fbd9c86af63fe382e6346012d</act:id>
+  <act:id type="new">cd878d1fbd9c86af63fe382e6346012d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6604,7 +6614,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3988 Einstellungen in die Kapitalrücklage nach den Vorschriften über die vereinfachte Kapitalherabsetzung</act:name>
-  <act:id type="guid">3417dd45beb0b67f1e6c0cbb0521085f</act:id>
+  <act:id type="new">3417dd45beb0b67f1e6c0cbb0521085f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6617,7 +6627,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Zusätzlich für Vereine</act:name>
-  <act:id type="guid">3d7f858f59a734043ffb60fba953dbd8</act:id>
+  <act:id type="new">3d7f858f59a734043ffb60fba953dbd8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6635,7 +6645,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3994 Entnahmen aus dem Vereinskapital Mittelverwendung</act:name>
-  <act:id type="guid">cd92057d869266e80f80a361f10f5ebf</act:id>
+  <act:id type="new">cd92057d869266e80f80a361f10f5ebf</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6648,7 +6658,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3996 Einstellungen in das Vereinskapital</act:name>
-  <act:id type="guid">3976e74496cae5ec8dfd769b95086f4f</act:id>
+  <act:id type="new">3976e74496cae5ec8dfd769b95086f4f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6661,7 +6671,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9 Statistikkonten - Vortragskonten</act:name>
-  <act:id type="guid">6f737b71d2aea4666497cbf5642627ff</act:id>
+  <act:id type="new">6f737b71d2aea4666497cbf5642627ff</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6679,7 +6689,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9000 Saldenvorträge Sachkonten</act:name>
-  <act:id type="guid">f833a4133db3e3b6be973bd44e084f21</act:id>
+  <act:id type="new">f833a4133db3e3b6be973bd44e084f21</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6692,7 +6702,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9008 Saldenvorträge Debitoren</act:name>
-  <act:id type="guid">f56309c635018792cced4477586e70e3</act:id>
+  <act:id type="new">f56309c635018792cced4477586e70e3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6705,7 +6715,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9009 Saldenvorträge Kreditoren</act:name>
-  <act:id type="guid">7bd12c4a88362a1faf82cd047c6d00da</act:id>
+  <act:id type="new">7bd12c4a88362a1faf82cd047c6d00da</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6718,7 +6728,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9060 Offene Posten aus 1990</act:name>
-  <act:id type="guid">d3ba6ffbbce77e07bf24442d86beda59</act:id>
+  <act:id type="new">d3ba6ffbbce77e07bf24442d86beda59</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6731,7 +6741,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9070 Offene Posten aus 2000</act:name>
-  <act:id type="guid">12caddec3a6e21fa2bdfc8d2062cd252</act:id>
+  <act:id type="new">12caddec3a6e21fa2bdfc8d2062cd252</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6744,7 +6754,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9071 Offene Posten aus 2001</act:name>
-  <act:id type="guid">0d357ea03cda6ddfc5de9cc4151ccd3d</act:id>
+  <act:id type="new">0d357ea03cda6ddfc5de9cc4151ccd3d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6757,7 +6767,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9072 Offene Posten aus 2002</act:name>
-  <act:id type="guid">e111b7797b4514a15e6e53e6e74dc792</act:id>
+  <act:id type="new">e111b7797b4514a15e6e53e6e74dc792</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6770,7 +6780,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9073 Offene Posten aus 2003</act:name>
-  <act:id type="guid">d40f972342e84534b5e0467e3031bd6d</act:id>
+  <act:id type="new">d40f972342e84534b5e0467e3031bd6d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6783,7 +6793,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9074 Offene Posten aus 2004</act:name>
-  <act:id type="guid">de01a512ef49b6d431d9b68fc076b25c</act:id>
+  <act:id type="new">de01a512ef49b6d431d9b68fc076b25c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6796,7 +6806,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9075 Offene Posten aus 2005</act:name>
-  <act:id type="guid">0dbd57652f473dc00d58694935042022</act:id>
+  <act:id type="new">0dbd57652f473dc00d58694935042022</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6809,7 +6819,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9076 Offene Posten aus 2006</act:name>
-  <act:id type="guid">5910b02b49b93e8f037a66beb8775b6b</act:id>
+  <act:id type="new">5910b02b49b93e8f037a66beb8775b6b</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6822,7 +6832,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9077 Offene Posten aus 2007</act:name>
-  <act:id type="guid">78da03f37322318bb1d576da124bf8a1</act:id>
+  <act:id type="new">78da03f37322318bb1d576da124bf8a1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6835,7 +6845,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9078 Offene Posten aus 2008</act:name>
-  <act:id type="guid">5fce4a4686b2ecff6760ea54d8ffec2c</act:id>
+  <act:id type="new">5fce4a4686b2ecff6760ea54d8ffec2c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6848,7 +6858,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9079 Offene Posten aus 2009</act:name>
-  <act:id type="guid">03ddb712e757858bf44fe5866fc95f46</act:id>
+  <act:id type="new">03ddb712e757858bf44fe5866fc95f46</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6861,7 +6871,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9090 Summenvortragskonto</act:name>
-  <act:id type="guid">4484e149ea9185894e90f167652ee1d2</act:id>
+  <act:id type="new">4484e149ea9185894e90f167652ee1d2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6874,7 +6884,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9091 Offene Posten aus 1991</act:name>
-  <act:id type="guid">6a896fca84f5ac2051f0ffd7f8c90f3d</act:id>
+  <act:id type="new">6a896fca84f5ac2051f0ffd7f8c90f3d</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6887,7 +6897,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9092 Offene Posten aus 1992</act:name>
-  <act:id type="guid">f30ab114afd8c4d4ecee71f397019128</act:id>
+  <act:id type="new">f30ab114afd8c4d4ecee71f397019128</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6900,7 +6910,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9093 Offene Posten aus 1993</act:name>
-  <act:id type="guid">8efe8597b854d3623fe3aee2b6a059e6</act:id>
+  <act:id type="new">8efe8597b854d3623fe3aee2b6a059e6</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6913,7 +6923,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9094 Offene Posten aus 1994</act:name>
-  <act:id type="guid">6f2b6c6c2c576fad24a0d169871b7721</act:id>
+  <act:id type="new">6f2b6c6c2c576fad24a0d169871b7721</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6926,7 +6936,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9095 Offene Posten aus 1995</act:name>
-  <act:id type="guid">f44b94c3f9947c64d7fa0b36eeab10b3</act:id>
+  <act:id type="new">f44b94c3f9947c64d7fa0b36eeab10b3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6939,7 +6949,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9096 Offene Posten aus 1996</act:name>
-  <act:id type="guid">89c2774ce7748f7ff1ab19c38ae56e98</act:id>
+  <act:id type="new">89c2774ce7748f7ff1ab19c38ae56e98</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6952,7 +6962,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9097 Offene Posten aus 1997</act:name>
-  <act:id type="guid">cdb8643df231d5a297bd0e7db7b06498</act:id>
+  <act:id type="new">cdb8643df231d5a297bd0e7db7b06498</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6965,7 +6975,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9098 Offene Posten aus 1998</act:name>
-  <act:id type="guid">128642412617267a41e55ca9a62bcad8</act:id>
+  <act:id type="new">128642412617267a41e55ca9a62bcad8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6978,7 +6988,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9099 Offene Posten aus 1999</act:name>
-  <act:id type="guid">9b839295c25807693b198b49ea02c323</act:id>
+  <act:id type="new">9b839295c25807693b198b49ea02c323</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -6991,7 +7001,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9240 Investitionsverbindlichkeiten bei den Leistungsverbindlichkeiten</act:name>
-  <act:id type="guid">371ba9acb6e5db9371e73d2771dc9b67</act:id>
+  <act:id type="new">371ba9acb6e5db9371e73d2771dc9b67</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7004,7 +7014,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9241 Investitionsverbindlichkeiten aus Sachanlagenkäufen bei Leistungsverbindlichkeiten</act:name>
-  <act:id type="guid">1ec5130396e224ecd6c610ef7334f961</act:id>
+  <act:id type="new">1ec5130396e224ecd6c610ef7334f961</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7017,7 +7027,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9242 Investitionsverbindlichkeiten aus Käufen von immateriellen Vermögensgegenständen bei Leistungsverbindlichkeiten</act:name>
-  <act:id type="guid">6e7e90700396ac5d8e93efb9bbbb4eca</act:id>
+  <act:id type="new">6e7e90700396ac5d8e93efb9bbbb4eca</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7030,7 +7040,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9243 Investitionsverbindlichkeiten aus Käufen von Finanzanlagen bei Leistungsverbindlichkeiten</act:name>
-  <act:id type="guid">2ab79ba5c8a040216302f8f3fc893a89</act:id>
+  <act:id type="new">2ab79ba5c8a040216302f8f3fc893a89</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7043,7 +7053,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9244 Gegenkonto zu Konten 9240-92434)</act:name>
-  <act:id type="guid">e7ead9199f8b8883e53c7c2af0d65297</act:id>
+  <act:id type="new">e7ead9199f8b8883e53c7c2af0d65297</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7056,7 +7066,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9245 Forderungen aus Sachanlagenverkäufen bei sonstigen Vermögensgegenständen</act:name>
-  <act:id type="guid">7930afccb2e6e494e6e5422a110f89d1</act:id>
+  <act:id type="new">7930afccb2e6e494e6e5422a110f89d1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7069,7 +7079,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9246 Forderungen aus Verkäufen immaterieller Vermögensgegenstände bei sonstigen Vermögensgegenständen</act:name>
-  <act:id type="guid">688fccb148aa5ba1c659604809ad4914</act:id>
+  <act:id type="new">688fccb148aa5ba1c659604809ad4914</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7082,7 +7092,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9247 Forderungen aus Verkäufen von Finanzanlagen bei sonstigen Vermögensgegenständen</act:name>
-  <act:id type="guid">f894e98a2bcdc79c5a47c65271d0c8c9</act:id>
+  <act:id type="new">f894e98a2bcdc79c5a47c65271d0c8c9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7095,7 +7105,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9249 Gegenkonto zu Konten 9245-9247</act:name>
-  <act:id type="guid">4f8fc7251398fea45338be4126f0f5ad</act:id>
+  <act:id type="new">4f8fc7251398fea45338be4126f0f5ad</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7108,7 +7118,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1  STATISTISCHE KONTEN FÜR IN DER BILANZ AUSZUWEISENDE HAFTUNGSVERHÄLTNISSE</act:name>
-  <act:id type="guid">a6e63b40b9f2805ca5fee4ec6d9686ec</act:id>
+  <act:id type="new">a6e63b40b9f2805ca5fee4ec6d9686ec</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7126,7 +7136,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9270 Gegenkonto zu 9273-9279 (Soll-Buchung)</act:name>
-  <act:id type="guid">6a22c11b80c50916225e0bcf7a94ae86</act:id>
+  <act:id type="new">6a22c11b80c50916225e0bcf7a94ae86</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7139,7 +7149,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9273 Verbindlichkeiten aus Bürgschaften, Wechsel- und Scheckbürgschaften</act:name>
-  <act:id type="guid">3e55ca99c24796de5f9003940968d502</act:id>
+  <act:id type="new">3e55ca99c24796de5f9003940968d502</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7152,7 +7162,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9279 Verpflichtungen aus Treuhandvermögen</act:name>
-  <act:id type="guid">b9258453bf262fb7b776883beb2ae1af</act:id>
+  <act:id type="new">b9258453bf262fb7b776883beb2ae1af</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7165,7 +7175,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2  STATISTISCHE KONTEN FÜR GEWINNZUSCHLAG</act:name>
-  <act:id type="guid">ef155ac735a6de190540e3c252f5bdca</act:id>
+  <act:id type="new">ef155ac735a6de190540e3c252f5bdca</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7183,7 +7193,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9490 Statistisches Konto für den Gewinnzuschlag nach §§ 6b, 6c und 7g a. F. EStG (Haben)</act:name>
-  <act:id type="guid">06bfb7f5909349b1bc58a28a42ef8143</act:id>
+  <act:id type="new">06bfb7f5909349b1bc58a28a42ef8143</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7196,7 +7206,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9491 Statistisches Konto für den Gewinnzuschlag nach §§ 6b, 6c und 7g a. F. EStG (Soll) - Gegenkonto zu 9490</act:name>
-  <act:id type="guid">4fdc13ce71edb3895c4da0d7ee29e85f</act:id>
+  <act:id type="new">4fdc13ce71edb3895c4da0d7ee29e85f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7209,7 +7219,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3  STATISTISCHE WERTE FÜR ANLAGE EÜR</act:name>
-  <act:id type="guid">621116837fe207454017653841350ae5</act:id>
+  <act:id type="new">621116837fe207454017653841350ae5</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7227,7 +7237,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9500 Forderungen aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz oder eines Kleinunternehmers</act:name>
-  <act:id type="guid">483988162f02acc10f2941d8f8a10fda</act:id>
+  <act:id type="new">483988162f02acc10f2941d8f8a10fda</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7240,7 +7250,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9501 Forderungen aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
-  <act:id type="guid">9a18146f98e6d39e806a1c5ea9aaa546</act:id>
+  <act:id type="new">9a18146f98e6d39e806a1c5ea9aaa546</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7253,7 +7263,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9502 Forderungen aus steuerfreien oder nicht steuerbaren Lieferungen und Leistungen</act:name>
-  <act:id type="guid">f64404026f7b2cb275d74e2a7ffb1a7d</act:id>
+  <act:id type="new">f64404026f7b2cb275d74e2a7ffb1a7d</act:id>
   <act:type>RECEIVABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7266,7 +7276,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9505 Verbindlichkeiten aus Lieferungen und Leistungen zum allgemeinen Umsatzsteuersatz</act:name>
-  <act:id type="guid">69a689b399349519b15e516730c28efd</act:id>
+  <act:id type="new">69a689b399349519b15e516730c28efd</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7279,7 +7289,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9506 Verbindlichkeiten aus Lieferungen und Leistungen zum ermäßigten Umsatzsteuersatz</act:name>
-  <act:id type="guid">5f46f1313b58099e2c06c7df961f3790</act:id>
+  <act:id type="new">5f46f1313b58099e2c06c7df961f3790</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7292,7 +7302,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9507 Verbindlichkeiten aus Lieferungen und Leistungen ohne Vorsteuer</act:name>
-  <act:id type="guid">2793c344ab155a77aa5f5b5c9e56636e</act:id>
+  <act:id type="new">2793c344ab155a77aa5f5b5c9e56636e</act:id>
   <act:type>PAYABLE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7305,7 +7315,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9510 Erlöse zum allgemeinen Umsatzsteuersatz </act:name>
-  <act:id type="guid">15c3aab6b3163d74a3fbed7a11f121fe</act:id>
+  <act:id type="new">15c3aab6b3163d74a3fbed7a11f121fe</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7318,7 +7328,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9511 Erlöse zum ermäßigten Umsatzsteuersatz </act:name>
-  <act:id type="guid">7b2df5ab7a2812df863d5646d8a95e3c</act:id>
+  <act:id type="new">7b2df5ab7a2812df863d5646d8a95e3c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7331,7 +7341,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9512 Erlöse steuerfrei und nicht steuerbar </act:name>
-  <act:id type="guid">de14d293e1662971f879c9900ba8c92a</act:id>
+  <act:id type="new">de14d293e1662971f879c9900ba8c92a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7344,7 +7354,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9515 Wareneinkauf zum allgemeinen Umsatzsteuersatz </act:name>
-  <act:id type="guid">4149f7909e0fce9746010a008a291f3f</act:id>
+  <act:id type="new">4149f7909e0fce9746010a008a291f3f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7357,7 +7367,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9516 Wareneinkauf zum ermäßigten Umsatzsteuersatz </act:name>
-  <act:id type="guid">f0b82dce0c94735b513c87d366d9a7d0</act:id>
+  <act:id type="new">f0b82dce0c94735b513c87d366d9a7d0</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7370,7 +7380,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9517 Wareneinkauf ohne Vorsteuerabzug </act:name>
-  <act:id type="guid">d9e12322b45598d8e7f83b212690520e</act:id>
+  <act:id type="new">d9e12322b45598d8e7f83b212690520e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7383,7 +7393,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9520 Abschreibungen auf Gebäude </act:name>
-  <act:id type="guid">b0ac4f2c4aa8fe409e3e11bd4996126c</act:id>
+  <act:id type="new">b0ac4f2c4aa8fe409e3e11bd4996126c</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7396,7 +7406,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9521 Abschreibungen auf Kfz</act:name>
-  <act:id type="guid">b657e3a7c1c31e5044e803ec7f053995</act:id>
+  <act:id type="new">b657e3a7c1c31e5044e803ec7f053995</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7409,7 +7419,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9525 Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Gebäude </act:name>
-  <act:id type="guid">bdbff6e028a5293fc6804015ee5de737</act:id>
+  <act:id type="new">bdbff6e028a5293fc6804015ee5de737</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7422,7 +7432,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9526 Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung der Kfz </act:name>
-  <act:id type="guid">25d66b0d02137b0788d6091405eda800</act:id>
+  <act:id type="new">25d66b0d02137b0788d6091405eda800</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7435,7 +7445,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9527 Absetzung für außergewöhnliche technische und wirtschaftliche Abnutzung sonstiger Wirtschaftsgüter</act:name>
-  <act:id type="guid">58caacb18540a12a3c689b2e7ef7b768</act:id>
+  <act:id type="new">58caacb18540a12a3c689b2e7ef7b768</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7448,7 +7458,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9530 Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (ohne Kfz)</act:name>
-  <act:id type="guid">2cd35a8494b88bf5b17d5394447f4573</act:id>
+  <act:id type="new">2cd35a8494b88bf5b17d5394447f4573</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7461,7 +7471,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9531 Sonderabschreibungen nach § 7g Abs. 1 und 2 EStG (für Kfz)</act:name>
-  <act:id type="guid">3e537dc5dee9c3060b233f815e84488f</act:id>
+  <act:id type="new">3e537dc5dee9c3060b233f815e84488f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7474,7 +7484,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9535 Umsatzsteuer in den Forderungen zum allgemeinen Umsatzsteuersatz</act:name>
-  <act:id type="guid">a1d839ebff2a124b331390ec3160543a</act:id>
+  <act:id type="new">a1d839ebff2a124b331390ec3160543a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7487,7 +7497,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9536 Umsatzsteuer in den Forderungen zum ermäßigten Umsatzsteuersatz</act:name>
-  <act:id type="guid">ad75c0a5a32b83ef8938f737bbe71585</act:id>
+  <act:id type="new">ad75c0a5a32b83ef8938f737bbe71585</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7500,7 +7510,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9540 Vorsteuer in den Verbindlichkeiten zum allgemeinen Umsatzsteuersatz</act:name>
-  <act:id type="guid">300bb34c58accd5cd20f3024d6159959</act:id>
+  <act:id type="new">300bb34c58accd5cd20f3024d6159959</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7513,7 +7523,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9541 Vorsteuer in den Verbindlichkeiten zum ermäßigten Umsatzsteuersatz</act:name>
-  <act:id type="guid">262f3240bea3ca8ec4a071251a3fe832</act:id>
+  <act:id type="new">262f3240bea3ca8ec4a071251a3fe832</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7526,7 +7536,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9599 Gegenkonto zu 9500 bis 9598 </act:name>
-  <act:id type="guid">74c2d78a1075e3fe6df7eb5971827e90</act:id>
+  <act:id type="new">74c2d78a1075e3fe6df7eb5971827e90</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7539,7 +7549,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Statistische Werte für BWA</act:name>
-  <act:id type="guid">d0b291459cd18b6f5cf09ae56c826c6a</act:id>
+  <act:id type="new">d0b291459cd18b6f5cf09ae56c826c6a</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7557,7 +7567,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9600 Faktor pauschale Vorsteuer 7 %</act:name>
-  <act:id type="guid">da5d36d79111b08d53a472f4f42f81f3</act:id>
+  <act:id type="new">da5d36d79111b08d53a472f4f42f81f3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7570,7 +7580,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9620 Fiktive Einnahmen aus Leistungen Dritter</act:name>
-  <act:id type="guid">54bd79de7222fb8b059b3d4425bd53c4</act:id>
+  <act:id type="new">54bd79de7222fb8b059b3d4425bd53c4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7583,7 +7593,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9621 Fiktive Ausgaben durch Zahlung Dritter</act:name>
-  <act:id type="guid">eaf5d48c0de7e51c429a823721c8fda8</act:id>
+  <act:id type="new">eaf5d48c0de7e51c429a823721c8fda8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7596,7 +7606,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9630 Nichtanzusetzende Einnahmen Klasse 7 u. 8 (§ 64 III AO)</act:name>
-  <act:id type="guid">fd9ef30f00d683494d85a332c1ef4d19</act:id>
+  <act:id type="new">fd9ef30f00d683494d85a332c1ef4d19</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7609,7 +7619,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9631 Nichtanzusetzende Einnahmen Klasse 5 (§ 67a I AO)</act:name>
-  <act:id type="guid">c37d4221a1db27a1b2b3e19bfff85807</act:id>
+  <act:id type="new">c37d4221a1db27a1b2b3e19bfff85807</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7622,7 +7632,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9632 Hinzuzurechnende Einnahmen Klasse 7 u. 8 (§ 64 III AO)</act:name>
-  <act:id type="guid">e5ec0d8533925d7a0a2a742d0283b719</act:id>
+  <act:id type="new">e5ec0d8533925d7a0a2a742d0283b719</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7635,7 +7645,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9633 Hinzuzurechnende Einnahmen Klasse 5 (§ 67a I AO)</act:name>
-  <act:id type="guid">b1d1643e442e26a4225b56b2fcbc7aac</act:id>
+  <act:id type="new">b1d1643e442e26a4225b56b2fcbc7aac</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7648,7 +7658,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Ergebnisvorträge des laufenden Jahres</act:name>
-  <act:id type="guid">d91c60f1591e23f45777dbb6a46bf0d9</act:id>
+  <act:id type="new">d91c60f1591e23f45777dbb6a46bf0d9</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7666,7 +7676,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9650 Umsatzsteuer Teilbereich 5001</act:name>
-  <act:id type="guid">24e0fe3e6833b451e885d2f9921cb282</act:id>
+  <act:id type="new">24e0fe3e6833b451e885d2f9921cb282</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7679,7 +7689,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9651 Umsatzsteuer Klasse 7</act:name>
-  <act:id type="guid">cd4b51287e180e8dab0f600cc6136978</act:id>
+  <act:id type="new">cd4b51287e180e8dab0f600cc6136978</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7692,7 +7702,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9652 Umsatzsteuer Klasse 8</act:name>
-  <act:id type="guid">a0a77311b684d9423d2ee6739b612a07</act:id>
+  <act:id type="new">a0a77311b684d9423d2ee6739b612a07</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7705,7 +7715,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9690 Gegenkonto für statistische Buchungen</act:name>
-  <act:id type="guid">f629d9b370cde117a926b620dca35bd8</act:id>
+  <act:id type="new">f629d9b370cde117a926b620dca35bd8</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7718,7 +7728,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9850 Gegenkonto zu 9882 bis 9889 - für Vereinsergebnis/Stiftungsergebnis/Jahresüberschuss</act:name>
-  <act:id type="guid">f95723347e7d941b80c5110e7cfa2939</act:id>
+  <act:id type="new">f95723347e7d941b80c5110e7cfa2939</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7731,7 +7741,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9860 Gegenkonto zu 9882 bis 9889 - für Ergebnisvortrag/Mittelvortrag/Bilanzgewinn</act:name>
-  <act:id type="guid">52359be263f777da5db54b21f6cd3fed</act:id>
+  <act:id type="new">52359be263f777da5db54b21f6cd3fed</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7744,7 +7754,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9882 Ergebnisse Bereich 2000 und Teilbereich 3200</act:name>
-  <act:id type="guid">76bb9ffc77137e482d6f5f800036c072</act:id>
+  <act:id type="new">76bb9ffc77137e482d6f5f800036c072</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7757,7 +7767,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9884 Ergebnisse Bereich 4000 und Teilbereich 3400</act:name>
-  <act:id type="guid">2f5dd860bf555bcd84ea2abe0f8c7cd2</act:id>
+  <act:id type="new">2f5dd860bf555bcd84ea2abe0f8c7cd2</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7770,7 +7780,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9885 Ergebnisse Bereich 5000 und Teilbereich 3500</act:name>
-  <act:id type="guid">9b8043837084c2db58ed80e6e7e0a998</act:id>
+  <act:id type="new">9b8043837084c2db58ed80e6e7e0a998</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7783,7 +7793,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9886 Ergebnisse Bereich 6000 und Teilbereich 3600</act:name>
-  <act:id type="guid">d34c62001e9845dd3993300cabad9656</act:id>
+  <act:id type="new">d34c62001e9845dd3993300cabad9656</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7796,7 +7806,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9887 Ergebnisse Bereich 7000 und Teilbereich 3700</act:name>
-  <act:id type="guid">a5e9de77ce1a434804888579f1516a36</act:id>
+  <act:id type="new">a5e9de77ce1a434804888579f1516a36</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7809,7 +7819,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9888 Ergebnisse Bereich 8000 und Teilbereich 3800</act:name>
-  <act:id type="guid">c802220a8ea58b721d651430233e678e</act:id>
+  <act:id type="new">c802220a8ea58b721d651430233e678e</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7822,7 +7832,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9889 Ergebnisvorträge allgemein</act:name>
-  <act:id type="guid">347a130777fa21f9ef3bf6de6094da82</act:id>
+  <act:id type="new">347a130777fa21f9ef3bf6de6094da82</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7835,7 +7845,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9800 Lösch- und Korrekturschlüssel</act:name>
-  <act:id type="guid">64a1082f54b1c76e937e8b1e50866e64</act:id>
+  <act:id type="new">64a1082f54b1c76e937e8b1e50866e64</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7848,7 +7858,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9801 Lösch- und Korrekturschlüssel</act:name>
-  <act:id type="guid">39cbbe3b015bc5229f8149bd3a816f51</act:id>
+  <act:id type="new">39cbbe3b015bc5229f8149bd3a816f51</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7861,7 +7871,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Statistische Konten für den außerhalb der Bilanz zu berücksichtigenden Investitionsabzugsbetrag nach § 7g EStG</act:name>
-  <act:id type="guid">b9aae9036dbf7f47322424262f46cdab</act:id>
+  <act:id type="new">b9aae9036dbf7f47322424262f46cdab</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7879,7 +7889,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9970 Investitionsabzugsbetrag § 7g Abs. 1 EStG, außerbilanziell (Soll)</act:name>
-  <act:id type="guid">a548237d0e516f4a0fd9f40aa4d165ef</act:id>
+  <act:id type="new">a548237d0e516f4a0fd9f40aa4d165ef</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7892,7 +7902,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9971 Investitionsabzugsbetrag § 7g Abs. 1 EStG, außerbilanziell (Haben) - Gegenkonto zu 9970</act:name>
-  <act:id type="guid">d74ad40c6e554514a5a6bdbc93eac8c4</act:id>
+  <act:id type="new">d74ad40c6e554514a5a6bdbc93eac8c4</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7905,7 +7915,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9972 Auflösung Investitionsabzugsbetrag § 7g Abs. 2 EStG, außerbilanziell (Haben)</act:name>
-  <act:id type="guid">666e89a8f3b1249f754b8134c3674f5f</act:id>
+  <act:id type="new">666e89a8f3b1249f754b8134c3674f5f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7918,7 +7928,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9973 Auflösung Investitionsabzugsbetrag § 7g Abs. 2 EStG, außerbilanziell (Soll) - Gegenkonto zu 9972</act:name>
-  <act:id type="guid">205857d619097791b0827b1f85c6adcf</act:id>
+  <act:id type="new">205857d619097791b0827b1f85c6adcf</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7931,7 +7941,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9974 Auflösung Investitionsabzugsbetrag § 7g Abs. 2, 3, 4 EStG aus Korrekturen und Rückgängigmachung früherer Veranlagungszeiträume (Haben)</act:name>
-  <act:id type="guid">fd0c5d026651532bfc0ebd88e2e88b1f</act:id>
+  <act:id type="new">fd0c5d026651532bfc0ebd88e2e88b1f</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7944,7 +7954,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9975 Auflösung Investitionsabzugsbetrag § 7g Abs.2, 3, 4 EStG aus Korrekturen und Rückgängigmachung früherer Veranlagungszeiträume (Soll) - Gegenkonto zu 9974</act:name>
-  <act:id type="guid">fddfcb9e527b395d8ecd47470a8bbdf3</act:id>
+  <act:id type="new">fddfcb9e527b395d8ecd47470a8bbdf3</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7957,7 +7967,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4 PERSONENKONTEN</act:name>
-  <act:id type="guid">105899b7659b5de044e84e134d634f28</act:id>
+  <act:id type="new">105899b7659b5de044e84e134d634f28</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7975,7 +7985,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>9  70000-99999 Kreditoren</act:name>
-  <act:id type="guid">be959118084962560ecf337a179ffd38</act:id>
+  <act:id type="new">be959118084962560ecf337a179ffd38</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -7993,7 +8003,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8  10000-69999 Debitoren</act:name>
-  <act:id type="guid">c6368d11046d66d2671ab091c18043c1</act:id>
+  <act:id type="new">c6368d11046d66d2671ab091c18043c1</act:id>
   <act:type>ASSET</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8011,7 +8021,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4 Erfolgskonten für Vermögensverwaltung</act:name>
-  <act:id type="guid">aaf82ccad7d01005b8b8c4ee28f74037</act:id>
+  <act:id type="new">aaf82ccad7d01005b8b8c4ee28f74037</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8028,7 +8038,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>0 EINNAHMEN GV</act:name>
-  <act:id type="guid">c069610ebac81a029859fd75f411f268</act:id>
+  <act:id type="new">c069610ebac81a029859fd75f411f268</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8046,7 +8056,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4000 Steuerfreie Einnahmen gemeinnütziger Vereine</act:name>
-  <act:id type="guid">f9138b5b887a74905bcf1e396c2ae69c</act:id>
+  <act:id type="new">f9138b5b887a74905bcf1e396c2ae69c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8059,7 +8069,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4100 Einnahmen aus Vermögensverwaltung</act:name>
-  <act:id type="guid">f47d62f9bdfec1eddf47e94376fed3fe</act:id>
+  <act:id type="new">f47d62f9bdfec1eddf47e94376fed3fe</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8072,7 +8082,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4110 Miet- und Pachterträge 0 % USt</act:name>
-  <act:id type="guid">235f5ef878870630b8447b933e249f3b</act:id>
+  <act:id type="new">235f5ef878870630b8447b933e249f3b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8085,7 +8095,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4111 Miet- und Pachterträge 7 % USt</act:name>
-  <act:id type="guid">8959ff46a0d21877f7bcd9857989ff95</act:id>
+  <act:id type="new">8959ff46a0d21877f7bcd9857989ff95</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8098,7 +8108,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4120 Einnahmen aus Vermietung für längere Dauer</act:name>
-  <act:id type="guid">07e28b000f3d75b637bb91e1805213d6</act:id>
+  <act:id type="new">07e28b000f3d75b637bb91e1805213d6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8111,7 +8121,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4121 Vermietung längere Dauer 0 % USt</act:name>
-  <act:id type="guid">d1f5eb26a92f6841f04a85ef2883916a</act:id>
+  <act:id type="new">d1f5eb26a92f6841f04a85ef2883916a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8124,7 +8134,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4122 Vermietung Betriebsvorrichtungen längere Dauer 7 % USt</act:name>
-  <act:id type="guid">d04891e967e5841e4591dc57b6b1f118</act:id>
+  <act:id type="new">d04891e967e5841e4591dc57b6b1f118</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8137,7 +8147,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4150 Zinserträge 0 % USt</act:name>
-  <act:id type="guid">c7331bbf903f45389094c0e3ba670318</act:id>
+  <act:id type="new">c7331bbf903f45389094c0e3ba670318</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8150,7 +8160,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4151 Erträge aus Wertpapieren 0 % USt</act:name>
-  <act:id type="guid">ffbaff4a2df5bc25ffff23861314ded4</act:id>
+  <act:id type="new">ffbaff4a2df5bc25ffff23861314ded4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8163,7 +8173,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4152 Kursgewinne aus Wertpapieren 0 % USt</act:name>
-  <act:id type="guid">b443a78d9a8121808ce07051de842a21</act:id>
+  <act:id type="new">b443a78d9a8121808ce07051de842a21</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8176,7 +8186,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4200 Erlöse von Werbeunternehmen</act:name>
-  <act:id type="guid">5751cca7fb7da7d72263b09f62d573c1</act:id>
+  <act:id type="new">5751cca7fb7da7d72263b09f62d573c1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8189,7 +8199,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4201 Erlöse Werbeunternehmen 7 % USt</act:name>
-  <act:id type="guid">0d6baf30a98b87671fa9f2f3d85ee850</act:id>
+  <act:id type="new">0d6baf30a98b87671fa9f2f3d85ee850</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8202,7 +8212,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4202 Übertragene Werbeflächenrechte</act:name>
-  <act:id type="guid">11c4c72c86d9c752dcd9d2d671399148</act:id>
+  <act:id type="new">11c4c72c86d9c752dcd9d2d671399148</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8215,7 +8225,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4203 Übertragene Lautsprecherwerbung</act:name>
-  <act:id type="guid">56bce9e2ff10ebcb4b086facafef34a3</act:id>
+  <act:id type="new">56bce9e2ff10ebcb4b086facafef34a3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8228,7 +8238,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4239 Verrechnete/aufgeteilte Einnahmen</act:name>
-  <act:id type="guid">7ae298ec27b73c85ba654c45bfd60495</act:id>
+  <act:id type="new">7ae298ec27b73c85ba654c45bfd60495</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8241,7 +8251,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4340 Verkaufserlöse Anlagevermögen</act:name>
-  <act:id type="guid">50da23ff3d0539c70db44db8f885eefd</act:id>
+  <act:id type="new">50da23ff3d0539c70db44db8f885eefd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8254,7 +8264,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4343 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">2d11278d198971845e8d2b4a0be24492</act:id>
+  <act:id type="new">2d11278d198971845e8d2b4a0be24492</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8267,7 +8277,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4398 Umgebuchte Einnahmen wg. Verlust Gemeinnützigkeit (Gegenkonto 4498)</act:name>
-  <act:id type="guid">ff6c37901e0b6205ec285c34984b2dc1</act:id>
+  <act:id type="new">ff6c37901e0b6205ec285c34984b2dc1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8280,7 +8290,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN NGV</act:name>
-  <act:id type="guid">1299d68f0b0d7f5eb4d52087c2f104c0</act:id>
+  <act:id type="new">1299d68f0b0d7f5eb4d52087c2f104c0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8298,7 +8308,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4400 Steuerpflichtige Einnahmen nicht gemeinnütziger Vereine</act:name>
-  <act:id type="guid">dd68d8b2ff567caa94a0f1a9239d5ded</act:id>
+  <act:id type="new">dd68d8b2ff567caa94a0f1a9239d5ded</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8311,7 +8321,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4410 Miet- und Pachterträge 0 % USt</act:name>
-  <act:id type="guid">faa6fff0ecc77f0243e7e6617390238a</act:id>
+  <act:id type="new">faa6fff0ecc77f0243e7e6617390238a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8324,7 +8334,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4411 Miet- und Pachterträge 19 % USt</act:name>
-  <act:id type="guid">5557fa64907f1b3c1b92262a790ffa48</act:id>
+  <act:id type="new">5557fa64907f1b3c1b92262a790ffa48</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8337,7 +8347,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4415 Sonstige Mieterträge</act:name>
-  <act:id type="guid">e01f8aa20e8f560f02d23908c33e5cf8</act:id>
+  <act:id type="new">e01f8aa20e8f560f02d23908c33e5cf8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8350,7 +8360,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4420 Zinserträge 0 % USt</act:name>
-  <act:id type="guid">a0f1022e50fc50a9a751a00cdedda968</act:id>
+  <act:id type="new">a0f1022e50fc50a9a751a00cdedda968</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8363,7 +8373,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4421 Wertpapiererträge</act:name>
-  <act:id type="guid">9bbaf4d5b427af93fda37f543c6a4b7f</act:id>
+  <act:id type="new">9bbaf4d5b427af93fda37f543c6a4b7f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8376,7 +8386,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4422 Sonstige Kapitalerträge</act:name>
-  <act:id type="guid">72e70633b0b947d5e875e6ac7e19555e</act:id>
+  <act:id type="new">72e70633b0b947d5e875e6ac7e19555e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8389,7 +8399,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4443 Steuerpflichtige Kursgewinne aus Wertpapieren 0 % USt</act:name>
-  <act:id type="guid">5f653f8f92e76049f4dbdf5b313d5d57</act:id>
+  <act:id type="new">5f653f8f92e76049f4dbdf5b313d5d57</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8402,7 +8412,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4489 Verrechn./aufgeteilte Einnahmen</act:name>
-  <act:id type="guid">dd4006ed0e03a8862c4755e45947b60a</act:id>
+  <act:id type="new">dd4006ed0e03a8862c4755e45947b60a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8415,7 +8425,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4490 Verkaufserlöse Anlagevermögen</act:name>
-  <act:id type="guid">697427fcfb16fdefe4380d2c5e57d86f</act:id>
+  <act:id type="new">697427fcfb16fdefe4380d2c5e57d86f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8428,7 +8438,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4493 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">1a1062a4b5882a1efc14e75831c2af14</act:id>
+  <act:id type="new">1a1062a4b5882a1efc14e75831c2af14</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8441,7 +8451,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4498 Umgebuchte Einnahmen wegen Verlust Gemeinnützigkeit</act:name>
-  <act:id type="guid">f4a3eb7c6ee67e3ad27b9aded8eff71c</act:id>
+  <act:id type="new">f4a3eb7c6ee67e3ad27b9aded8eff71c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8454,7 +8464,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN / WERBUNGSKOSTEN</act:name>
-  <act:id type="guid">5b2722c42aaecb875b86de30d9ab619d</act:id>
+  <act:id type="new">5b2722c42aaecb875b86de30d9ab619d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8472,7 +8482,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4500 Abschreibungen Anlagevermögen</act:name>
-  <act:id type="guid">54e01346ac77066f61f9c5be723d95d6</act:id>
+  <act:id type="new">54e01346ac77066f61f9c5be723d95d6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8485,7 +8495,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4501 Abschreibungen GWG</act:name>
-  <act:id type="guid">b3c4b029203463110c8e850f71cf252c</act:id>
+  <act:id type="new">b3c4b029203463110c8e850f71cf252c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8498,7 +8508,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4502 Kalkulatorische Abschreibungen</act:name>
-  <act:id type="guid">0f9bdd960f24ea4d8e9199e4a167d13e</act:id>
+  <act:id type="new">0f9bdd960f24ea4d8e9199e4a167d13e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8511,7 +8521,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4503 Abschreibungen auf Finanzanlagen</act:name>
-  <act:id type="guid">d136929719e38daaa736f70ccb5f0a5d</act:id>
+  <act:id type="new">d136929719e38daaa736f70ccb5f0a5d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8524,7 +8534,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4504 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">4ea1b966ecf29081084aeb72008b0bf1</act:id>
+  <act:id type="new">4ea1b966ecf29081084aeb72008b0bf1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8537,7 +8547,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4510 Ausgaben Bereich 4000</act:name>
-  <act:id type="guid">c571a936b2295a7a5b9502bcf4ba43cb</act:id>
+  <act:id type="new">c571a936b2295a7a5b9502bcf4ba43cb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8550,7 +8560,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4530 Außerordentliche Aufwendungen</act:name>
-  <act:id type="guid">e51f1fa43c6eb137f1e2a425db418a4b</act:id>
+  <act:id type="new">e51f1fa43c6eb137f1e2a425db418a4b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8563,7 +8573,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4600 Anlagenabgänge Restbuchwerte</act:name>
-  <act:id type="guid">920f92c4417e28fa59c70ae3cf0d9cd0</act:id>
+  <act:id type="new">920f92c4417e28fa59c70ae3cf0d9cd0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8576,7 +8586,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4700 Zinsen Vermögensverwaltung</act:name>
-  <act:id type="guid">c37c6b20c4eae9264e161c6c1360c0a1</act:id>
+  <act:id type="new">c37c6b20c4eae9264e161c6c1360c0a1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8589,7 +8599,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4710 Kosten Wertpapierverwaltung</act:name>
-  <act:id type="guid">ba7a9798fd324c7f0d3a4ff7fd246774</act:id>
+  <act:id type="new">ba7a9798fd324c7f0d3a4ff7fd246774</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8602,7 +8612,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4711 Geldbeschaffungskosten</act:name>
-  <act:id type="guid">1110405d1b0e0019bcd559c3f8302973</act:id>
+  <act:id type="new">1110405d1b0e0019bcd559c3f8302973</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8615,7 +8625,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4712 Nebenkosten des Geldverkehrs</act:name>
-  <act:id type="guid">661e0f5d6df7b5ce9467419313870900</act:id>
+  <act:id type="new">661e0f5d6df7b5ce9467419313870900</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8628,7 +8638,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4750 Grundstücksaufwendungen</act:name>
-  <act:id type="guid">f5e9d5dd59bc005de914adfb587dee9d</act:id>
+  <act:id type="new">f5e9d5dd59bc005de914adfb587dee9d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8641,7 +8651,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4751 Grundstücksreparaturen</act:name>
-  <act:id type="guid">b3ea58a7062b6654d88eba0454cfefd3</act:id>
+  <act:id type="new">b3ea58a7062b6654d88eba0454cfefd3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8654,7 +8664,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4752 Versicherungen</act:name>
-  <act:id type="guid">21bd74013f512ab9331ebf1f66f41ab5</act:id>
+  <act:id type="new">21bd74013f512ab9331ebf1f66f41ab5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8667,7 +8677,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4892 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">685488ee22b25d84882c622140f8c46a</act:id>
+  <act:id type="new">685488ee22b25d84882c622140f8c46a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8680,7 +8690,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4894 Steuerberatungskosten</act:name>
-  <act:id type="guid">048ca7d806c800c9dcdcd2416d6940bb</act:id>
+  <act:id type="new">048ca7d806c800c9dcdcd2416d6940bb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8693,7 +8703,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4900 Sonstige Kosten Vermögensverwaltung</act:name>
-  <act:id type="guid">49e149b2b604f460ce5c0cd87c5a32a3</act:id>
+  <act:id type="new">49e149b2b604f460ce5c0cd87c5a32a3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8706,7 +8716,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4901 Sonstige Kosten</act:name>
-  <act:id type="guid">2d42508a272525c78be0b34279c41d77</act:id>
+  <act:id type="new">2d42508a272525c78be0b34279c41d77</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8719,7 +8729,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4902 Verrechn./aufgeteilte Kosten</act:name>
-  <act:id type="guid">61185a2c10aaccbb7d64b64d17bfff2c</act:id>
+  <act:id type="new">61185a2c10aaccbb7d64b64d17bfff2c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8732,7 +8742,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4904 Anteilige Umsatzsteuerzahlungen</act:name>
-  <act:id type="guid">c5ceff3866fcc86f73d32d796d222ce8</act:id>
+  <act:id type="new">c5ceff3866fcc86f73d32d796d222ce8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8745,7 +8755,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4905 Aufzuteilende Vorsteuer Klasse 4</act:name>
-  <act:id type="guid">30ed9d0e86c0801dc292e8c58702fc63</act:id>
+  <act:id type="new">30ed9d0e86c0801dc292e8c58702fc63</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8758,7 +8768,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4906 Abziehbare Vorsteuer</act:name>
-  <act:id type="guid">ea34af901c8ca5c5eeda30e2b6bac94f</act:id>
+  <act:id type="new">ea34af901c8ca5c5eeda30e2b6bac94f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8771,7 +8781,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>4907 Nicht abziehbare Vorsteuer</act:name>
-  <act:id type="guid">19198019130dca9f8de1e16bca9d296e</act:id>
+  <act:id type="new">19198019130dca9f8de1e16bca9d296e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8784,7 +8794,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5 Erfolgskonten für ertragssteuerfreie Zweckbetriebe Sport</act:name>
-  <act:id type="guid">f31a353a5e92c93c105c1ca62aa7f94b</act:id>
+  <act:id type="new">f31a353a5e92c93c105c1ca62aa7f94b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8802,7 +8812,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 ZWECKBETRIEBE SPORT</act:name>
-  <act:id type="guid">33a4a983777ff078b427fe592848376c</act:id>
+  <act:id type="new">33a4a983777ff078b427fe592848376c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8820,7 +8830,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>ZWECKBETRIEBE SPORT 1 (UST-PFLICHTIG)</act:name>
-  <act:id type="guid">1aa2a9c0e8e8ec5b0525153c95c3cd36</act:id>
+  <act:id type="new">1aa2a9c0e8e8ec5b0525153c95c3cd36</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8838,7 +8848,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
-  <act:id type="guid">0f2ef1e2e3ed486e7a772de3cc43c600</act:id>
+  <act:id type="new">0f2ef1e2e3ed486e7a772de3cc43c600</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8856,7 +8866,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5000 Eintrittsgelder Sport 1</act:name>
-  <act:id type="guid">6e9ed24ead43fe366a6cdd1a9aeafa82</act:id>
+  <act:id type="new">6e9ed24ead43fe366a6cdd1a9aeafa82</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8869,7 +8879,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5005 Eintrittsgelder aus Wettkämpfen 7 % USt</act:name>
-  <act:id type="guid">64d8c7b82da914c0a7984d4fead1f94d</act:id>
+  <act:id type="new">64d8c7b82da914c0a7984d4fead1f94d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8882,7 +8892,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5010 Eintrittsgelder aus Fußballspielen 7 % USt</act:name>
-  <act:id type="guid">036ae05a940d358897a514e8b53c3eec</act:id>
+  <act:id type="new">036ae05a940d358897a514e8b53c3eec</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8895,7 +8905,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5015 Eintrittsgelder aus Sportturnen 7 % USt</act:name>
-  <act:id type="guid">7b01ba52e2137f7273290bda6e43b8aa</act:id>
+  <act:id type="new">7b01ba52e2137f7273290bda6e43b8aa</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8908,7 +8918,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5020 Eintrittsgelder aus sonstigen sportlichen Veranstaltungen 7 % USt</act:name>
-  <act:id type="guid">aeb8ed4c3e16cd933760f4fd145a252b</act:id>
+  <act:id type="new">aeb8ed4c3e16cd933760f4fd145a252b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8921,7 +8931,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5021 Eintrittsgelder aus Sport 1 (7 % USt)</act:name>
-  <act:id type="guid">1119f2531726df84b3956615c99c18af</act:id>
+  <act:id type="new">1119f2531726df84b3956615c99c18af</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8934,7 +8944,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5022 Eintrittsgelder aus Sport 2 (7 % USt)</act:name>
-  <act:id type="guid">41410697f12f87ec945a1e3fabaebc99</act:id>
+  <act:id type="new">41410697f12f87ec945a1e3fabaebc99</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8947,7 +8957,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5023 Eintrittsgelder aus Sport 3 (7 % USt)</act:name>
-  <act:id type="guid">5d75fc01ebccf837450e2c869d691951</act:id>
+  <act:id type="new">5d75fc01ebccf837450e2c869d691951</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8960,7 +8970,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5050 Einnahmen aus Sportreisen</act:name>
-  <act:id type="guid">a08b241a8f2c58ab3259bb11dc5a1099</act:id>
+  <act:id type="new">a08b241a8f2c58ab3259bb11dc5a1099</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8973,7 +8983,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5055 Einnahmen nicht steuerbar nach UStG</act:name>
-  <act:id type="guid">101f228a69189979aa24176fed9cf354</act:id>
+  <act:id type="new">101f228a69189979aa24176fed9cf354</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8986,7 +8996,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5060 Einnahmen 0 % USt</act:name>
-  <act:id type="guid">f06e82329f40cb934eb00da077f755b6</act:id>
+  <act:id type="new">f06e82329f40cb934eb00da077f755b6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -8999,7 +9009,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5065 Einnahmen 7 % USt</act:name>
-  <act:id type="guid">dd73ccd8087621868844937eeeb2dccf</act:id>
+  <act:id type="new">dd73ccd8087621868844937eeeb2dccf</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9012,7 +9022,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5070 Einnahmen aus sonstigen sportlichen Veranstaltungen</act:name>
-  <act:id type="guid">db474c92527a559672d24564996a298e</act:id>
+  <act:id type="new">db474c92527a559672d24564996a298e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9025,7 +9035,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5075 Einnahmen aus Leistungen gegenüber Nichtmitgliedern 7 % USt</act:name>
-  <act:id type="guid">273d113b612e2d041ff77cccab5caa4a</act:id>
+  <act:id type="new">273d113b612e2d041ff77cccab5caa4a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9038,7 +9048,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5080 Erstattungen der Gastmannschaften</act:name>
-  <act:id type="guid">0aea8418659a8a2632258ff75f15db93</act:id>
+  <act:id type="new">0aea8418659a8a2632258ff75f15db93</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9051,7 +9061,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5085 Einnahmen aus Auswahlspielen 7 % USt</act:name>
-  <act:id type="guid">6d3917ccd2489c7ee6edf1b776ccc5ab</act:id>
+  <act:id type="new">6d3917ccd2489c7ee6edf1b776ccc5ab</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9064,7 +9074,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5090 Einnahmen aus USt-pflichtigen Sportkursen/-lehrgängen ohne bezahlte Sportler</act:name>
-  <act:id type="guid">25bc5a7c725f9e73f58e4cbbc3c56e23</act:id>
+  <act:id type="new">25bc5a7c725f9e73f58e4cbbc3c56e23</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9077,7 +9087,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5100 Einnahmen aus Leistungen gegenüber Mitgliedern</act:name>
-  <act:id type="guid">c79cfb03b75cf7edbdb37f953c431538</act:id>
+  <act:id type="new">c79cfb03b75cf7edbdb37f953c431538</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9090,7 +9100,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5105 Platzgebühren 7 % USt</act:name>
-  <act:id type="guid">e273e4bd49377aa0831b7e2fc5fef896</act:id>
+  <act:id type="new">e273e4bd49377aa0831b7e2fc5fef896</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9103,7 +9113,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5110 Hallengebühren 7 % USt</act:name>
-  <act:id type="guid">5d79fe1ae35b6bfa8c9c12665f2e40e7</act:id>
+  <act:id type="new">5d79fe1ae35b6bfa8c9c12665f2e40e7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9116,7 +9126,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5115 Chartergebühren 7 % USt</act:name>
-  <act:id type="guid">4ad352c2f734df716b244399d027f884</act:id>
+  <act:id type="new">4ad352c2f734df716b244399d027f884</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9129,7 +9139,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5120 Unechte Mitgliedsbeiträge</act:name>
-  <act:id type="guid">2cc666334df4bbdfed77d700a02d16fa</act:id>
+  <act:id type="new">2cc666334df4bbdfed77d700a02d16fa</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9142,7 +9152,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5200 Einnahmen aus steuerbaren Zuschüssen für Zweckbetrieb Sport</act:name>
-  <act:id type="guid">06d26fb5962b79f4b0cc9e440a2c7228</act:id>
+  <act:id type="new">06d26fb5962b79f4b0cc9e440a2c7228</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9155,7 +9165,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5205 Zuschüsse von Verbänden und Organisationen</act:name>
-  <act:id type="guid">cb6196b4db3bdaeb9fbca2784fda1946</act:id>
+  <act:id type="new">cb6196b4db3bdaeb9fbca2784fda1946</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9168,7 +9178,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5210 Ausbildungszuschüsse von Verbänden und Organisationen</act:name>
-  <act:id type="guid">3cd0cfde9e5560f7278efdb708b1c132</act:id>
+  <act:id type="new">3cd0cfde9e5560f7278efdb708b1c132</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9181,7 +9191,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5215 Zuschüsse von Behörden</act:name>
-  <act:id type="guid">33c90527baae86bc771b2f771b768e08</act:id>
+  <act:id type="new">33c90527baae86bc771b2f771b768e08</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9194,7 +9204,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5220 Ausbildungszuschüsse von Behörden</act:name>
-  <act:id type="guid">c43e84fee1c2a855c2c9e5b29afb6fa5</act:id>
+  <act:id type="new">c43e84fee1c2a855c2c9e5b29afb6fa5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9207,7 +9217,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5225 Sonstige Zuschüsse</act:name>
-  <act:id type="guid">6676b8f21486c8e69b2f5052ada9967a</act:id>
+  <act:id type="new">6676b8f21486c8e69b2f5052ada9967a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9220,7 +9230,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5250 Sonstige Einnahmen Zweckbetrieb Sport</act:name>
-  <act:id type="guid">d002e39def119017f499686fbc392933</act:id>
+  <act:id type="new">d002e39def119017f499686fbc392933</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9233,7 +9243,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5255 Anteilige verrechnete Einnahmen/Umlagen</act:name>
-  <act:id type="guid">20fe8dd17d6941e4526e67198885d0ad</act:id>
+  <act:id type="new">20fe8dd17d6941e4526e67198885d0ad</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9246,7 +9256,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5260 Einnahmen aus Ablöse/Freigabe unbezahlter Sportler 7 % USt</act:name>
-  <act:id type="guid">962407ebf62a5d63abdd8556ba58d5ad</act:id>
+  <act:id type="new">962407ebf62a5d63abdd8556ba58d5ad</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9259,7 +9269,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5265 Ablösesummen über 2.556 Euro 7 % USt</act:name>
-  <act:id type="guid">6159065c1e6cd4920dddca8735f2e276</act:id>
+  <act:id type="new">6159065c1e6cd4920dddca8735f2e276</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9272,7 +9282,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5270 Verkaufserlöse Anlagevermögen Zweckbetrieb 7 % USt</act:name>
-  <act:id type="guid">19a8679b825dfc08eefc07091a25fc5c</act:id>
+  <act:id type="new">19a8679b825dfc08eefc07091a25fc5c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9285,7 +9295,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5273 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">8f67dcb9fca749d4f8f58ec3e04a6a64</act:id>
+  <act:id type="new">8f67dcb9fca749d4f8f58ec3e04a6a64</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9298,7 +9308,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5275 Einnahmen aus Nebenleistungen</act:name>
-  <act:id type="guid">0f01ba02376cfa21006940633cc016a6</act:id>
+  <act:id type="new">0f01ba02376cfa21006940633cc016a6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9311,7 +9321,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5279 Zuschreibungen</act:name>
-  <act:id type="guid">a18de908d81ceb4ccbe8c90635498471</act:id>
+  <act:id type="new">a18de908d81ceb4ccbe8c90635498471</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9324,7 +9334,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5  ERGEBNISUMBUCHUNG NACH 8980 </act:name>
-  <act:id type="guid">d7478d34bcc385fa53e95f1a622e09e9</act:id>
+  <act:id type="new">d7478d34bcc385fa53e95f1a622e09e9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9342,7 +9352,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5990 Umgebuchte Einnahmen B 5000 (Gegenkonto 8980) </act:name>
-  <act:id type="guid">ce2bb36cb797fce0eb07f5a92d66f88b</act:id>
+  <act:id type="new">ce2bb36cb797fce0eb07f5a92d66f88b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9355,7 +9365,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5992 Umgebuchte Ausgaben B 5000 (Gegenkonto 8990)</act:name>
-  <act:id type="guid">5c11b9498a3e66e38b1f6829cb8461e3</act:id>
+  <act:id type="new">5c11b9498a3e66e38b1f6829cb8461e3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9368,7 +9378,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6  SONSTIGE ZWECKBETRIEBE</act:name>
-  <act:id type="guid">2ba175d24dff304827ba3c727013b8f4</act:id>
+  <act:id type="new">2ba175d24dff304827ba3c727013b8f4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9386,7 +9396,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7  SONSTIGE ZWECKBETRIEBE 1 (UST-PFLICHTIG)</act:name>
-  <act:id type="guid">ff2398cd9dd526140ba21773c48e0871</act:id>
+  <act:id type="new">ff2398cd9dd526140ba21773c48e0871</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9404,7 +9414,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8  EINNAHMEN/ERTRÄGE</act:name>
-  <act:id type="guid">01b75b9511f56d60ac695f1a88347994</act:id>
+  <act:id type="new">01b75b9511f56d60ac695f1a88347994</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9422,7 +9432,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
-  <act:id type="guid">b83fd09b546ffe759da623133f6735f5</act:id>
+  <act:id type="new">b83fd09b546ffe759da623133f6735f5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9440,7 +9450,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5280 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe und für bezogene Waren</act:name>
-  <act:id type="guid">2e5b3933fc2f2dd22b8550357a52a0ac</act:id>
+  <act:id type="new">2e5b3933fc2f2dd22b8550357a52a0ac</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9453,7 +9463,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5290 Aufwendungen für bezogene Leistungen</act:name>
-  <act:id type="guid">dda5390395848f6aea43b8af37cfa187</act:id>
+  <act:id type="new">dda5390395848f6aea43b8af37cfa187</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9466,7 +9476,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5300 Löhne und Gehälter</act:name>
-  <act:id type="guid">dacaf4aa126a6812b37e4811311783b8</act:id>
+  <act:id type="new">dacaf4aa126a6812b37e4811311783b8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9479,7 +9489,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5305 Personalkosten Trainer/Übungsleiter</act:name>
-  <act:id type="guid">f4b7f09294d2f124e41dfc5c7100f91b</act:id>
+  <act:id type="new">f4b7f09294d2f124e41dfc5c7100f91b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9492,7 +9502,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5310 Aufwandsentschädigung i. S. v. § 3 Nr. 26 EStG</act:name>
-  <act:id type="guid">7a221bc1a371bcd1db7d440db4e35a38</act:id>
+  <act:id type="new">7a221bc1a371bcd1db7d440db4e35a38</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9505,7 +9515,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5315 Aufwandsentschädigung pauschal an aktive Vereinsmitglieder</act:name>
-  <act:id type="guid">e6bfa2709b990f1250ba748ea534809f</act:id>
+  <act:id type="new">e6bfa2709b990f1250ba748ea534809f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9518,7 +9528,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5320 Aushilfslöhne</act:name>
-  <act:id type="guid">37dc77a11c6098e1d2fcf5ac5d2ad5de</act:id>
+  <act:id type="new">37dc77a11c6098e1d2fcf5ac5d2ad5de</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9531,7 +9541,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5350 Soziale Abgaben allgemein</act:name>
-  <act:id type="guid">b2c2c650db3222378c1f820a6927542e</act:id>
+  <act:id type="new">b2c2c650db3222378c1f820a6927542e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9544,7 +9554,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5355 Abgeführte Lohnsteuer</act:name>
-  <act:id type="guid">80a4f82655774f2bc1ccd6348f06a9d8</act:id>
+  <act:id type="new">80a4f82655774f2bc1ccd6348f06a9d8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9557,7 +9567,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5360 Freiwillige soziale Aufwendungen</act:name>
-  <act:id type="guid">d076d00553f32ec033db164670bbbd76</act:id>
+  <act:id type="new">d076d00553f32ec033db164670bbbd76</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9570,7 +9580,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5400 Abgaben für AltersversorgungAbschreibungen</act:name>
-  <act:id type="guid">c50b74f7816b9a85028175612343ce22</act:id>
+  <act:id type="new">c50b74f7816b9a85028175612343ce22</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9583,7 +9593,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5450 Abschreibungen Anlagevermögen Teilbereich 5001</act:name>
-  <act:id type="guid">9d2afa6fabeb5fbd3cc2eecde03d2519</act:id>
+  <act:id type="new">9d2afa6fabeb5fbd3cc2eecde03d2519</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9596,7 +9606,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5455 Abschreibungen GWG</act:name>
-  <act:id type="guid">540161e226ce26c7d0b6717e981fc615</act:id>
+  <act:id type="new">540161e226ce26c7d0b6717e981fc615</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9609,7 +9619,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5456 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">3063f5d6e9122c96b42136f2e086c73b</act:id>
+  <act:id type="new">3063f5d6e9122c96b42136f2e086c73b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9622,7 +9632,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5465 Kalkulatorische Abschreibungen</act:name>
-  <act:id type="guid">5b90142b03c6b05f362f05ac3950dc3d</act:id>
+  <act:id type="new">5b90142b03c6b05f362f05ac3950dc3d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9635,7 +9645,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5470 Abschreibungen auf Sportler-Ablösezahlungen</act:name>
-  <act:id type="guid">eaed34a47e4f3d3b2875eb58a0b39046</act:id>
+  <act:id type="new">eaed34a47e4f3d3b2875eb58a0b39046</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9648,7 +9658,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5490 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
-  <act:id type="guid">22776aabb2a63d49a356d387e0faf762</act:id>
+  <act:id type="new">22776aabb2a63d49a356d387e0faf762</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9661,7 +9671,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5500 Reisekosten für aktive Vereinsmitglieder</act:name>
-  <act:id type="guid">8cbe5eac301dafea8b9d2a6811d7c72f</act:id>
+  <act:id type="new">8cbe5eac301dafea8b9d2a6811d7c72f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9674,7 +9684,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5503 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
-  <act:id type="guid">43df4d8bee1b293db7f1bc6166624239</act:id>
+  <act:id type="new">43df4d8bee1b293db7f1bc6166624239</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9687,7 +9697,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5506 Reisekosten Arbeitnehmer</act:name>
-  <act:id type="guid">b05c82939e2f4b2d26a612e25fa0a786</act:id>
+  <act:id type="new">b05c82939e2f4b2d26a612e25fa0a786</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9700,7 +9710,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5509 Km-Geld-Erstattung</act:name>
-  <act:id type="guid">9d1694971aa6f2a92e8600af02745002</act:id>
+  <act:id type="new">9d1694971aa6f2a92e8600af02745002</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9713,7 +9723,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5512 Spesenersatz an aktive Sportler mit Kostennachweis</act:name>
-  <act:id type="guid">78f3b2058165e97a041ec243e84b27db</act:id>
+  <act:id type="new">78f3b2058165e97a041ec243e84b27db</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9726,7 +9736,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5515 Spesenersatz an aktive Nichtmitglieder mit Kostennachweis</act:name>
-  <act:id type="guid">97f41c7811734b626c361bde019374c6</act:id>
+  <act:id type="new">97f41c7811734b626c361bde019374c6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9739,7 +9749,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5518 Sonstige veranstaltungsabhängige Kosten</act:name>
-  <act:id type="guid">4ea00f9c574e6f6628a952105ef9e048</act:id>
+  <act:id type="new">4ea00f9c574e6f6628a952105ef9e048</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9752,7 +9762,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5521 Entschädigungen an Nichtaktive</act:name>
-  <act:id type="guid">3f131f47cce5370e2043ebd6d925854f</act:id>
+  <act:id type="new">3f131f47cce5370e2043ebd6d925854f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9765,7 +9775,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5524 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
-  <act:id type="guid">26e6a8ba3cff1a47865e44d20029296c</act:id>
+  <act:id type="new">26e6a8ba3cff1a47865e44d20029296c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9778,7 +9788,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5527 Reisekosten Arbeitnehmer</act:name>
-  <act:id type="guid">7b87ef7e04bcd79e9bc60cc3bf06834a</act:id>
+  <act:id type="new">7b87ef7e04bcd79e9bc60cc3bf06834a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9791,7 +9801,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5530 Km-Geld-Erstattung</act:name>
-  <act:id type="guid">d473e71221cdf437a6f28ac34e26e7c0</act:id>
+  <act:id type="new">d473e71221cdf437a6f28ac34e26e7c0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9804,7 +9814,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5533 Reisekostenerstattung an Nicht-Arbeitnehmer</act:name>
-  <act:id type="guid">754028643be2c0f21a1b8428dc665bd1</act:id>
+  <act:id type="new">754028643be2c0f21a1b8428dc665bd1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9817,7 +9827,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5536 Transportkosten</act:name>
-  <act:id type="guid">f7c16f8e636f2e30bcf67b3d6f13c806</act:id>
+  <act:id type="new">f7c16f8e636f2e30bcf67b3d6f13c806</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9830,7 +9840,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5539 Kostenerstattung der Gastmannschaften</act:name>
-  <act:id type="guid">facf60676cf15b5331b8b67c0dc477d4</act:id>
+  <act:id type="new">facf60676cf15b5331b8b67c0dc477d4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9843,7 +9853,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5542 Abgaben</act:name>
-  <act:id type="guid">ed877674d150ca2eca4288b9b411aa3f</act:id>
+  <act:id type="new">ed877674d150ca2eca4288b9b411aa3f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9856,7 +9866,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5545 Sonstige Kosten der Veranstaltung</act:name>
-  <act:id type="guid">9e7068b75f3a18659c3f3bab0f5d65b1</act:id>
+  <act:id type="new">9e7068b75f3a18659c3f3bab0f5d65b1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9869,7 +9879,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5550 Kosten der Sportanlagen</act:name>
-  <act:id type="guid">b6efe64ab97575cfb43cca7751db9b16</act:id>
+  <act:id type="new">b6efe64ab97575cfb43cca7751db9b16</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9882,7 +9892,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5555 Miete, Pacht</act:name>
-  <act:id type="guid">a5eb4a18b91ae442306ce378d237d7af</act:id>
+  <act:id type="new">a5eb4a18b91ae442306ce378d237d7af</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9895,7 +9905,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5560 Strom</act:name>
-  <act:id type="guid">735f100926ce61d04ec404fa0b9febdd</act:id>
+  <act:id type="new">735f100926ce61d04ec404fa0b9febdd</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9908,7 +9918,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5561 Wasser</act:name>
-  <act:id type="guid">dda51481728e41d732781a45da706929</act:id>
+  <act:id type="new">dda51481728e41d732781a45da706929</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9921,7 +9931,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5562 Gas, Heizung</act:name>
-  <act:id type="guid">a68fb9ce2def9c32642228e6d7d79997</act:id>
+  <act:id type="new">a68fb9ce2def9c32642228e6d7d79997</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9934,7 +9944,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5565 Reparaturen</act:name>
-  <act:id type="guid">628fcf223fd116185c3177dee0442deb</act:id>
+  <act:id type="new">628fcf223fd116185c3177dee0442deb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9947,7 +9957,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5570 Allgemeine Kosten des Sportbetriebs</act:name>
-  <act:id type="guid">30b38e900f68ab5f0748b9979a649522</act:id>
+  <act:id type="new">30b38e900f68ab5f0748b9979a649522</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9960,7 +9970,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5575 Verwaltungskosten</act:name>
-  <act:id type="guid">b81aef8519de68603f4796b599f6db4d</act:id>
+  <act:id type="new">b81aef8519de68603f4796b599f6db4d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9973,7 +9983,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5580 Reisekostenerstattungen</act:name>
-  <act:id type="guid">14abfdc9e7d537e852e10a0f21dd865b</act:id>
+  <act:id type="new">14abfdc9e7d537e852e10a0f21dd865b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9986,7 +9996,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5585 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
-  <act:id type="guid">b0114c056ff134778deb18ce1b683d2d</act:id>
+  <act:id type="new">b0114c056ff134778deb18ce1b683d2d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -9999,7 +10009,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5590 Reisekosten Arbeitnehmer</act:name>
-  <act:id type="guid">e253b9b0a43f0c6f5f57e048691b37d7</act:id>
+  <act:id type="new">e253b9b0a43f0c6f5f57e048691b37d7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10012,7 +10022,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5595 Km-Geld-Erstattung</act:name>
-  <act:id type="guid">19458a0aafee046720bdff3a49e3cba1</act:id>
+  <act:id type="new">19458a0aafee046720bdff3a49e3cba1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10025,7 +10035,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5600 Versicherungen</act:name>
-  <act:id type="guid">aa0d86d052a4f0a4180f3804d8cc01af</act:id>
+  <act:id type="new">aa0d86d052a4f0a4180f3804d8cc01af</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10038,7 +10048,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5605 Sportkleidung</act:name>
-  <act:id type="guid">83ebd7622da9138ccc044fe63d7ab1be</act:id>
+  <act:id type="new">83ebd7622da9138ccc044fe63d7ab1be</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10051,7 +10061,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5610 Ausbildungskostenersatz</act:name>
-  <act:id type="guid">0a0bc72a07a3afe6e85e9615757b6554</act:id>
+  <act:id type="new">0a0bc72a07a3afe6e85e9615757b6554</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10064,7 +10074,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5620 Betriebskosten Fahrzeuge, Transportmittel</act:name>
-  <act:id type="guid">0a8bf796794dcc24315a4960ef13277d</act:id>
+  <act:id type="new">0a8bf796794dcc24315a4960ef13277d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10077,7 +10087,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5621 Kfz-Steuern</act:name>
-  <act:id type="guid">08621e2e0524dd3e2489e71bf0391954</act:id>
+  <act:id type="new">08621e2e0524dd3e2489e71bf0391954</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10090,7 +10100,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5622 Kfz-Versicherungen</act:name>
-  <act:id type="guid">7586c1c46d830d5344f564f4c8cb0d33</act:id>
+  <act:id type="new">7586c1c46d830d5344f564f4c8cb0d33</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10103,7 +10113,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5623 Laufende Kfz-Kosten</act:name>
-  <act:id type="guid">0b437584e9654379b1f10553ffae356f</act:id>
+  <act:id type="new">0b437584e9654379b1f10553ffae356f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10116,7 +10126,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5624 Kfz-Reparaturen</act:name>
-  <act:id type="guid">808b21edd5025b2ac9884452d0ca5c30</act:id>
+  <act:id type="new">808b21edd5025b2ac9884452d0ca5c30</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10129,7 +10139,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5625 Sonstige Kfz-Kosten</act:name>
-  <act:id type="guid">383c8f51da8f4676f7791b9a391a4a08</act:id>
+  <act:id type="new">383c8f51da8f4676f7791b9a391a4a08</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10142,7 +10152,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5630 Betriebskosten Ausstattung Sportgeräte</act:name>
-  <act:id type="guid">ff3aee65b761ee71626d78084429668e</act:id>
+  <act:id type="new">ff3aee65b761ee71626d78084429668e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10155,7 +10165,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5635 Betriebskosten Ausstattung Zweckbetrieb</act:name>
-  <act:id type="guid">c441d903d5cc609b640d1b409ee42b54</act:id>
+  <act:id type="new">c441d903d5cc609b640d1b409ee42b54</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10168,7 +10178,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5640 Betriebskosten Sportgeräte</act:name>
-  <act:id type="guid">f6092484f208f6296739c6202a2fb4b4</act:id>
+  <act:id type="new">f6092484f208f6296739c6202a2fb4b4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10181,7 +10191,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5645 Reparaturen Sportgeräte</act:name>
-  <act:id type="guid">63dc83d679b0033a4d3461a72d6c4505</act:id>
+  <act:id type="new">63dc83d679b0033a4d3461a72d6c4505</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10194,7 +10204,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5650 Sonstige Kosten Zweckbetrieb Sport 1</act:name>
-  <act:id type="guid">0361847f4ba3558deb9e2d83579876d0</act:id>
+  <act:id type="new">0361847f4ba3558deb9e2d83579876d0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10207,7 +10217,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5670 Verrechnete/aufgeteilte Kosten</act:name>
-  <act:id type="guid">0ffa8a12e6dc8e1505afc06c3a9aca97</act:id>
+  <act:id type="new">0ffa8a12e6dc8e1505afc06c3a9aca97</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10220,7 +10230,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5672 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">ddea26979ddb6baf77b1f1892586318f</act:id>
+  <act:id type="new">ddea26979ddb6baf77b1f1892586318f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10233,7 +10243,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5673 Anlagenabgänge Restbuchwerte</act:name>
-  <act:id type="guid">f444981512b434b9506b51aa6199ea70</act:id>
+  <act:id type="new">f444981512b434b9506b51aa6199ea70</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10246,7 +10256,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5674 Steuerberatungskosten</act:name>
-  <act:id type="guid">f06e60b90e3671ec1d60c5166b61d42e</act:id>
+  <act:id type="new">f06e60b90e3671ec1d60c5166b61d42e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10259,7 +10269,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5675 Anteilige Umsatzsteuerzahlungen</act:name>
-  <act:id type="guid">686951e703d169116c8ec0ed55155da6</act:id>
+  <act:id type="new">686951e703d169116c8ec0ed55155da6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10272,7 +10282,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5680 Aufzuteilende Vorsteuer Teilber. 50013)</act:name>
-  <act:id type="guid">6062a1adbab835b3f0fa722ea04719a8</act:id>
+  <act:id type="new">6062a1adbab835b3f0fa722ea04719a8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10285,7 +10295,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5685 Abziehbare Vorsteuer</act:name>
-  <act:id type="guid">6067c2a9e0b8e5e8cbd1454feb328da5</act:id>
+  <act:id type="new">6067c2a9e0b8e5e8cbd1454feb328da5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10298,7 +10308,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5690 Nicht abziehbare Vorsteuer</act:name>
-  <act:id type="guid">9d1407c25471c2722984d596984cb597</act:id>
+  <act:id type="new">9d1407c25471c2722984d596984cb597</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10311,7 +10321,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5695 Aufzuteilende Posten Teilbereich 5001</act:name>
-  <act:id type="guid">8ad88d98f00f25f5c279e31832d4cfe6</act:id>
+  <act:id type="new">8ad88d98f00f25f5c279e31832d4cfe6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10324,7 +10334,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>ZWECKBETRIEBE SPORT 2 (UST-FREI)</act:name>
-  <act:id type="guid">d309ccd7e226baa7d7c0b06250f745d5</act:id>
+  <act:id type="new">d309ccd7e226baa7d7c0b06250f745d5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10342,7 +10352,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
-  <act:id type="guid">34e1bcf96b4568e2e5c403c22401f020</act:id>
+  <act:id type="new">34e1bcf96b4568e2e5c403c22401f020</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10360,7 +10370,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5700 Erlöse Sport 2 zu 0 % i. S. v. § 4 Nr. 22a UStG</act:name>
-  <act:id type="guid">b98da4a52c2ba57ea782dbbe05f772a7</act:id>
+  <act:id type="new">b98da4a52c2ba57ea782dbbe05f772a7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10373,7 +10383,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5702 Einnahmen aus Vorträgen/Sport 0 % USt</act:name>
-  <act:id type="guid">0374e2c0d7fe3903b8e8ae52cc2e3685</act:id>
+  <act:id type="new">0374e2c0d7fe3903b8e8ae52cc2e3685</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10386,7 +10396,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5704 Einnahmen aus Kursen/Sport 0 % USt</act:name>
-  <act:id type="guid">27a606e8c9f93d32d6495c1f71997618</act:id>
+  <act:id type="new">27a606e8c9f93d32d6495c1f71997618</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10399,7 +10409,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5706 Einnahmen aus sonstigen Veranstaltungen 0 % USt</act:name>
-  <act:id type="guid">08ca10014b799490051d20d603bb21c9</act:id>
+  <act:id type="new">08ca10014b799490051d20d603bb21c9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10412,7 +10422,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5720 Sport-Erlöse 0 % i. S. v. § 4 Nr. 22b UStG</act:name>
-  <act:id type="guid">076a53c0a564d2854359af4c66711f77</act:id>
+  <act:id type="new">076a53c0a564d2854359af4c66711f77</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10425,7 +10435,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5722 Teilnehmergebühren 0 % USt</act:name>
-  <act:id type="guid">1004bfb97b369b7a7a11c418a2950154</act:id>
+  <act:id type="new">1004bfb97b369b7a7a11c418a2950154</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10438,7 +10448,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5724 Startgelder 0 % USt</act:name>
-  <act:id type="guid">f8bca4e4737cd3e0432977242ec7b7ce</act:id>
+  <act:id type="new">f8bca4e4737cd3e0432977242ec7b7ce</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10451,7 +10461,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5726 Meldegebühren 0 % USt</act:name>
-  <act:id type="guid">6f4f88509dbdd2f897b6f8590d51a34f</act:id>
+  <act:id type="new">6f4f88509dbdd2f897b6f8590d51a34f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10464,7 +10474,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5728 Teilnehmergebühren 0 % USt Sportwettkämpfe</act:name>
-  <act:id type="guid">a603f41a74cf79daef51ffdcc5ca4e54</act:id>
+  <act:id type="new">a603f41a74cf79daef51ffdcc5ca4e54</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10477,7 +10487,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5740 Sport Jugendhilfe 0 % i. S. v. § 4 Nr. 25a+b UStG</act:name>
-  <act:id type="guid">d374cdfa1748feeadbc167c7d1336843</act:id>
+  <act:id type="new">d374cdfa1748feeadbc167c7d1336843</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10490,7 +10500,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5742 Einnahmen aus Lehrgängen Jugendhilfe Sport 0 % USt</act:name>
-  <act:id type="guid">4f26b85a05ba50b94f39db4be8c13412</act:id>
+  <act:id type="new">4f26b85a05ba50b94f39db4be8c13412</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10503,7 +10513,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5744 Einnahmen aus Sportunterricht Jugendhilfe 0 % USt</act:name>
-  <act:id type="guid">2cc45d05fa9f576c9eb78381aa40c7e0</act:id>
+  <act:id type="new">2cc45d05fa9f576c9eb78381aa40c7e0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10516,7 +10526,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5750 Sport Jugendhilfe 0 % i. S. v. § 4 Nr. 25c UStG</act:name>
-  <act:id type="guid">867b5e1db2908720a36a16ddef8f5299</act:id>
+  <act:id type="new">867b5e1db2908720a36a16ddef8f5299</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10529,7 +10539,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5752 Einnahmen aus Darbietungen Jugendlicher 0 % USt</act:name>
-  <act:id type="guid">ac2b4eec55f1a600eca647a7b48f8688</act:id>
+  <act:id type="new">ac2b4eec55f1a600eca647a7b48f8688</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10542,7 +10552,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5754 Einnahmen aus Darbietungen Jugendlicher und Erwachsener 0 % USt</act:name>
-  <act:id type="guid">d42571a826222e88c5b423941ace9592</act:id>
+  <act:id type="new">d42571a826222e88c5b423941ace9592</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10555,7 +10565,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5760 Sonstige Einnahmen 0 % USt Zweckbetrieb Sport 2</act:name>
-  <act:id type="guid">3142524a78037779be1468e2865a2218</act:id>
+  <act:id type="new">3142524a78037779be1468e2865a2218</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10568,7 +10578,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5762 Anteilig verrechnete Einnahmen/Erlöse</act:name>
-  <act:id type="guid">0871ffdfbd1fb98c696a898f27a1027c</act:id>
+  <act:id type="new">0871ffdfbd1fb98c696a898f27a1027c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10581,7 +10591,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5780 Sonstige betriebliche Erträge</act:name>
-  <act:id type="guid">391e9de9e9732410fe49a63b7c599a29</act:id>
+  <act:id type="new">391e9de9e9732410fe49a63b7c599a29</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10594,7 +10604,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5782 Veräußerungserlöse 0 % i. S. v. § 4 Nr. 12 UStG</act:name>
-  <act:id type="guid">63d2fd66af2046fa063dbca519183d8e</act:id>
+  <act:id type="new">63d2fd66af2046fa063dbca519183d8e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10607,7 +10617,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5783 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">27905fb354df009086d6827ca952042c</act:id>
+  <act:id type="new">27905fb354df009086d6827ca952042c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10620,7 +10630,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5784 Einnahmen aus Nebenleistungen</act:name>
-  <act:id type="guid">aa7f611fcbf13b587f53c61950e0ded7</act:id>
+  <act:id type="new">aa7f611fcbf13b587f53c61950e0ded7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10633,7 +10643,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
-  <act:id type="guid">964adbc28277734805258d30ea5fdc3c</act:id>
+  <act:id type="new">964adbc28277734805258d30ea5fdc3c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10651,7 +10661,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5800 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:name>
-  <act:id type="guid">bc2479e08fb8fccae0a778e301af55aa</act:id>
+  <act:id type="new">bc2479e08fb8fccae0a778e301af55aa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10664,7 +10674,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5810 Aufwendungen für bezogene Leistungen</act:name>
-  <act:id type="guid">bc72b94fbf3ab368f657892675be47f9</act:id>
+  <act:id type="new">bc72b94fbf3ab368f657892675be47f9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10677,7 +10687,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5820 Personalkosten Übungsleiter, Trainer</act:name>
-  <act:id type="guid">6e2de766ccc4ceb7edb45a7739e744a1</act:id>
+  <act:id type="new">6e2de766ccc4ceb7edb45a7739e744a1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10690,7 +10700,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5822 Sonstige Personalkosten</act:name>
-  <act:id type="guid">2f4159fd7a94256fce02a3697db6c00d</act:id>
+  <act:id type="new">2f4159fd7a94256fce02a3697db6c00d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10703,7 +10713,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5830 Soziale Abgaben allgemein</act:name>
-  <act:id type="guid">06ab81f09572957703def61fe19b0243</act:id>
+  <act:id type="new">06ab81f09572957703def61fe19b0243</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10716,7 +10726,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5835 Abgaben für Altersversorgung</act:name>
-  <act:id type="guid">3df6656ce1b6092472c8ed05366d5b2b</act:id>
+  <act:id type="new">3df6656ce1b6092472c8ed05366d5b2b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10729,7 +10739,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5840 Abschreibungen Anlagevermögen Bereich 5000</act:name>
-  <act:id type="guid">ec3307c6652b15a47c570e10a9e256d1</act:id>
+  <act:id type="new">ec3307c6652b15a47c570e10a9e256d1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10742,7 +10752,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5844 Abschreibungen GWG</act:name>
-  <act:id type="guid">4edc890dd5a622d275e08d17549b18ad</act:id>
+  <act:id type="new">4edc890dd5a622d275e08d17549b18ad</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10755,7 +10765,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5845 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">4985e0e8160b0f726cb9f019e1812a7d</act:id>
+  <act:id type="new">4985e0e8160b0f726cb9f019e1812a7d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10768,7 +10778,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5848 Kalkulatorische Abschreibungen</act:name>
-  <act:id type="guid">f7bd8fcd3832a05c99747df482e2bd0e</act:id>
+  <act:id type="new">f7bd8fcd3832a05c99747df482e2bd0e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10781,7 +10791,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5850 Abschreibungen geleistete Ablösezahlungen</act:name>
-  <act:id type="guid">6de9ac01695b93d1af8f827186e71615</act:id>
+  <act:id type="new">6de9ac01695b93d1af8f827186e71615</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10794,7 +10804,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5860 Unmittelbare Kosten des Sportunterrichts </act:name>
-  <act:id type="guid">46b49430ca445db26e0742f86d3670fa</act:id>
+  <act:id type="new">46b49430ca445db26e0742f86d3670fa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10807,7 +10817,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5865 Unmittelbare Kosten Darbietungen Jugendlicher und Erwachsener </act:name>
-  <act:id type="guid">109b21d926be71955d6a32c08bdb09ac</act:id>
+  <act:id type="new">109b21d926be71955d6a32c08bdb09ac</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10820,7 +10830,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5870 Sonstige Kosten Teilbereich 5700 </act:name>
-  <act:id type="guid">89fafccf25f5966a7179ca8657ae16fa</act:id>
+  <act:id type="new">89fafccf25f5966a7179ca8657ae16fa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10833,7 +10843,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5872 Sonstige Kosten sportliche Veranstaltungen </act:name>
-  <act:id type="guid">e400def56540913891a4f60e5bbb4c68</act:id>
+  <act:id type="new">e400def56540913891a4f60e5bbb4c68</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10846,7 +10856,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5874 Sonstige Kosten Jugendhilfe </act:name>
-  <act:id type="guid">3eaa03ba0a0a127c6d7ed520587730b4</act:id>
+  <act:id type="new">3eaa03ba0a0a127c6d7ed520587730b4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10859,7 +10869,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5875 Einstellungen in Sonderposten mit Rücklageanteil </act:name>
-  <act:id type="guid">15e835d7c4feac9a2b2ba180fc444944</act:id>
+  <act:id type="new">15e835d7c4feac9a2b2ba180fc444944</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10872,7 +10882,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5876 Reisekostenerstattung Arbeitnehmer </act:name>
-  <act:id type="guid">4f528667161ca7290a4987686a984d93</act:id>
+  <act:id type="new">4f528667161ca7290a4987686a984d93</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10885,7 +10895,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5877 Anlagenabgänge Restbuchwerte</act:name>
-  <act:id type="guid">b9194e6debff67adff3c26b0c9048ba1</act:id>
+  <act:id type="new">b9194e6debff67adff3c26b0c9048ba1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10898,7 +10908,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5878 Betriebskosten Ausstattung, Geräte </act:name>
-  <act:id type="guid">6598affdd4b9968aeeb0f355394b5308</act:id>
+  <act:id type="new">6598affdd4b9968aeeb0f355394b5308</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10911,7 +10921,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5879 Steuerberatungskosten </act:name>
-  <act:id type="guid">77d53a4d1ed3857f7e0626aa1573ca78</act:id>
+  <act:id type="new">77d53a4d1ed3857f7e0626aa1573ca78</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10924,7 +10934,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5880 Nicht abziehbare Vorsteuer</act:name>
-  <act:id type="guid">5ae9e88c383b43764a7abc958d34b35d</act:id>
+  <act:id type="new">5ae9e88c383b43764a7abc958d34b35d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10937,7 +10947,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>5882 Verrechnungskonto aufzuteilende Posten Teilbereich 5700 </act:name>
-  <act:id type="guid">8dabbe6d56a0bdadf78960bde05fec58</act:id>
+  <act:id type="new">8dabbe6d56a0bdadf78960bde05fec58</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10950,7 +10960,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 ERGEBNISBUCHUNG NACH 8980</act:name>
-  <act:id type="guid">71ee819427e818c2d2333ec7368a74a8</act:id>
+  <act:id type="new">71ee819427e818c2d2333ec7368a74a8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10967,7 +10977,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umgebuchte Einnahmen B 5000</act:name>
-  <act:id type="guid">9ec40afcba3f19bdfc04b871f8d9990c</act:id>
+  <act:id type="new">9ec40afcba3f19bdfc04b871f8d9990c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10980,7 +10990,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>Umgebuchte Ausgaben B 5000</act:name>
-  <act:id type="guid">5b633fefe121ca161749446c65a1ba96</act:id>
+  <act:id type="new">5b633fefe121ca161749446c65a1ba96</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -10993,7 +11003,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6 Erfolgskonten für andere ertragssteuerfreie Zweckbetriebe</act:name>
-  <act:id type="guid">5bd71c60656fb07a79b9f6682e3f1406</act:id>
+  <act:id type="new">5bd71c60656fb07a79b9f6682e3f1406</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11014,7 +11024,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 SONSTIGE ZWECKBETRIEBE</act:name>
-  <act:id type="guid">72067f50dc3d4067cc2256f92fb40779</act:id>
+  <act:id type="new">72067f50dc3d4067cc2256f92fb40779</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11025,7 +11035,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 SONSTIGE ZWECKBETRIEBE 2 (UST-FREI) </act:name>
-  <act:id type="guid">f67b7d4a771552104340ca6a665ea784</act:id>
+  <act:id type="new">f67b7d4a771552104340ca6a665ea784</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11043,7 +11053,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE </act:name>
-  <act:id type="guid">25610788b774bd30b257f5b2cf772ed8</act:id>
+  <act:id type="new">25610788b774bd30b257f5b2cf772ed8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11061,7 +11071,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6500 Umsatzerlöse </act:name>
-  <act:id type="guid">4b1b8c25492221319b289492ebaf5534</act:id>
+  <act:id type="new">4b1b8c25492221319b289492ebaf5534</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11074,7 +11084,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6505 Umsatzerlöse 0 % </act:name>
-  <act:id type="guid">61305013741073e790767b0db3a6be17</act:id>
+  <act:id type="new">61305013741073e790767b0db3a6be17</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11087,7 +11097,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6510 Eintrittsgelder 0 % </act:name>
-  <act:id type="guid">17bdfbef95732a8cae6b26c6ca77654c</act:id>
+  <act:id type="new">17bdfbef95732a8cae6b26c6ca77654c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11100,7 +11110,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6515 Einnahmen aus Programmverkauf </act:name>
-  <act:id type="guid">f9bea148c10398210633f54e3271d87f</act:id>
+  <act:id type="new">f9bea148c10398210633f54e3271d87f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11113,7 +11123,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6520 Einnahmen aus Unterricht i. S. v. § 4 Nr. 22a UStG </act:name>
-  <act:id type="guid">c454c25d5d269102b6a0b45739e70d37</act:id>
+  <act:id type="new">c454c25d5d269102b6a0b45739e70d37</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11126,7 +11136,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6525 Einnahmen kulturelle Veranstaltungen Jugendhilfe</act:name>
-  <act:id type="guid">82cada0c473565253772c8b7d00b6f00</act:id>
+  <act:id type="new">82cada0c473565253772c8b7d00b6f00</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11139,7 +11149,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6550 Bestandsveränderung </act:name>
-  <act:id type="guid">a2b9d8491889e6261616a770376c27e7</act:id>
+  <act:id type="new">a2b9d8491889e6261616a770376c27e7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11152,7 +11162,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6555 Andere aktivierte Eigenleistungen </act:name>
-  <act:id type="guid">26bbabb62a857724cb2332e50a17313a</act:id>
+  <act:id type="new">26bbabb62a857724cb2332e50a17313a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11165,7 +11175,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6560 Sonstige betriebliche Erträge</act:name>
-  <act:id type="guid">2cede00adc7a2611a9293a35e929b28e</act:id>
+  <act:id type="new">2cede00adc7a2611a9293a35e929b28e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11178,7 +11188,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6565 Einnahmen aus Nebenleistungen </act:name>
-  <act:id type="guid">579b8a0771670e798de33fdc7d1e304c</act:id>
+  <act:id type="new">579b8a0771670e798de33fdc7d1e304c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11191,7 +11201,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6570 Veranstaltungsgebundene Zuschüsse</act:name>
-  <act:id type="guid">6578b3f6afaada4640a1b525cbd5fc4c</act:id>
+  <act:id type="new">6578b3f6afaada4640a1b525cbd5fc4c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11204,7 +11214,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6575 Anteilige verrechnete Einnahmen/Umlagen</act:name>
-  <act:id type="guid">97864557ef074c68d8b1caa8f482a8da</act:id>
+  <act:id type="new">97864557ef074c68d8b1caa8f482a8da</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11217,7 +11227,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6580 Verkaufserlöse Anlagevermögen Zweckbetriebe 0 % </act:name>
-  <act:id type="guid">6f0c94619aa2252e73663c480f0a585d</act:id>
+  <act:id type="new">6f0c94619aa2252e73663c480f0a585d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11230,7 +11240,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6582 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil </act:name>
-  <act:id type="guid">8e0fa17a4340b23c7e322f1b96b4daf8</act:id>
+  <act:id type="new">8e0fa17a4340b23c7e322f1b96b4daf8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11243,7 +11253,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6585 Unentgeltliche Wertabgaben 0 % USt </act:name>
-  <act:id type="guid">44b6a961f5a7fb2c6c0c5471ddcc96f8</act:id>
+  <act:id type="new">44b6a961f5a7fb2c6c0c5471ddcc96f8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11256,7 +11266,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
-  <act:id type="guid">681f5921028a3ce89d6db6d99bf39310</act:id>
+  <act:id type="new">681f5921028a3ce89d6db6d99bf39310</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11274,7 +11284,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6670 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:name>
-  <act:id type="guid">ddeec01c968a7c593f05a989b2e8415b</act:id>
+  <act:id type="new">ddeec01c968a7c593f05a989b2e8415b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11287,7 +11297,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6680 Aufwendungen für bezogene Leistungen</act:name>
-  <act:id type="guid">02080de1c67b404525e8fbf04a252e2c</act:id>
+  <act:id type="new">02080de1c67b404525e8fbf04a252e2c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11300,7 +11310,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6700 Löhne und Gehälter</act:name>
-  <act:id type="guid">6e7084f31c5ceb9a3566af02925d8aaa</act:id>
+  <act:id type="new">6e7084f31c5ceb9a3566af02925d8aaa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11313,7 +11323,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6705 Personalkosten Übungsleiter</act:name>
-  <act:id type="guid">5eca09704a2d20b57d679490a86cd3ca</act:id>
+  <act:id type="new">5eca09704a2d20b57d679490a86cd3ca</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11326,7 +11336,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6710 Aufwandsentschädigung § 3 Nr. 26 EStG</act:name>
-  <act:id type="guid">d60f3af1b99952aaa3cb8ef62a584ebb</act:id>
+  <act:id type="new">d60f3af1b99952aaa3cb8ef62a584ebb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11339,7 +11349,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6715 Aushilfslöhne</act:name>
-  <act:id type="guid">cbde05d8b0ec60d716925d2f1e065b72</act:id>
+  <act:id type="new">cbde05d8b0ec60d716925d2f1e065b72</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11352,7 +11362,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6750 Soziale Abgaben</act:name>
-  <act:id type="guid">47e2e6916cf3651b3554abced19986c6</act:id>
+  <act:id type="new">47e2e6916cf3651b3554abced19986c6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11365,7 +11375,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6755 Abgeführte Lohnsteuer</act:name>
-  <act:id type="guid">ac6e9a2800a335ae97f0cb39e9d5dffc</act:id>
+  <act:id type="new">ac6e9a2800a335ae97f0cb39e9d5dffc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11378,7 +11388,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6760 Freiwillige soziale Aufwendungen</act:name>
-  <act:id type="guid">52614a013acf0d141f3d8a5c506e9ed9</act:id>
+  <act:id type="new">52614a013acf0d141f3d8a5c506e9ed9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11391,7 +11401,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6775 Abgaben für Altersversorgung</act:name>
-  <act:id type="guid">736a1738fe61b04c367bf385b875f91f</act:id>
+  <act:id type="new">736a1738fe61b04c367bf385b875f91f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11404,7 +11414,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6780 Abschreibungen Anlagevermögen</act:name>
-  <act:id type="guid">1cc6e9bf90c4d796c0d869fa988e2aae</act:id>
+  <act:id type="new">1cc6e9bf90c4d796c0d869fa988e2aae</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11417,7 +11427,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6785 Abschreibungen GWG</act:name>
-  <act:id type="guid">b31eec31da9f605921b71ab82ad11bb1</act:id>
+  <act:id type="new">b31eec31da9f605921b71ab82ad11bb1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11430,7 +11440,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6786 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">250fcb11bdabce407c31e41bf4f363e7</act:id>
+  <act:id type="new">250fcb11bdabce407c31e41bf4f363e7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11443,7 +11453,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6800 Sonstige betriebliche Aufwendungen</act:name>
-  <act:id type="guid">1b17b9674736af4e30ff54692bd8f586</act:id>
+  <act:id type="new">1b17b9674736af4e30ff54692bd8f586</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11456,7 +11466,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6805 Bewirtungskosten</act:name>
-  <act:id type="guid">f9010f685b85e519419f5b3990f11b91</act:id>
+  <act:id type="new">f9010f685b85e519419f5b3990f11b91</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11469,7 +11479,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6810 Reisekosten</act:name>
-  <act:id type="guid">ce514e5a9da7f14c590cc8ad3c84d343</act:id>
+  <act:id type="new">ce514e5a9da7f14c590cc8ad3c84d343</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11482,7 +11492,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6815 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
-  <act:id type="guid">45f4b016aaa023b575aca5aef3abfdfe</act:id>
+  <act:id type="new">45f4b016aaa023b575aca5aef3abfdfe</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11495,7 +11505,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6820 Reisekosten Arbeitnehmer</act:name>
-  <act:id type="guid">b753ce6c4c97141f34b87129c314acd6</act:id>
+  <act:id type="new">b753ce6c4c97141f34b87129c314acd6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11508,7 +11518,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6825 Km-Geld-Erstattung</act:name>
-  <act:id type="guid">091c088fce210b8f1f4b06c05b29f697</act:id>
+  <act:id type="new">091c088fce210b8f1f4b06c05b29f697</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11521,7 +11531,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6830 Gebäudekosten</act:name>
-  <act:id type="guid">ad6fccc471f426c3e9928eb6fbcc61da</act:id>
+  <act:id type="new">ad6fccc471f426c3e9928eb6fbcc61da</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11534,7 +11544,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6831 Strom</act:name>
-  <act:id type="guid">1d4decaad40240e8a7f2343eb8564445</act:id>
+  <act:id type="new">1d4decaad40240e8a7f2343eb8564445</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11547,7 +11557,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6832 Wasser</act:name>
-  <act:id type="guid">9db2b1ad2da8777e3d4f146fcb87ca77</act:id>
+  <act:id type="new">9db2b1ad2da8777e3d4f146fcb87ca77</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11560,7 +11570,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6833 Gas, Heizung</act:name>
-  <act:id type="guid">23f4dee077ff59bc1ab3571dd7d3f396</act:id>
+  <act:id type="new">23f4dee077ff59bc1ab3571dd7d3f396</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11573,7 +11583,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6834 Sonstige Raumkosten</act:name>
-  <act:id type="guid">ef633fa31322b5b08fbea4341a58a070</act:id>
+  <act:id type="new">ef633fa31322b5b08fbea4341a58a070</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11586,7 +11596,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6835 Gema-Gebühren</act:name>
-  <act:id type="guid">fea50e56dae29925e835a01b77453299</act:id>
+  <act:id type="new">fea50e56dae29925e835a01b77453299</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11599,7 +11609,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6839 Miete, Pacht</act:name>
-  <act:id type="guid">57d6c28af511787415a1b008204de675</act:id>
+  <act:id type="new">57d6c28af511787415a1b008204de675</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11612,7 +11622,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6840 Verwaltungskosten</act:name>
-  <act:id type="guid">464c165185346e2ef88251a1b51bafe0</act:id>
+  <act:id type="new">464c165185346e2ef88251a1b51bafe0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11625,7 +11635,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6841 Porto, Telefon, Bürobedarf</act:name>
-  <act:id type="guid">b0cdb5f4636a40854da80269ff968642</act:id>
+  <act:id type="new">b0cdb5f4636a40854da80269ff968642</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11638,7 +11648,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6845 Geschenke abzugsfähig</act:name>
-  <act:id type="guid">cc5e7f5a2291c73a31757d9c678d0d62</act:id>
+  <act:id type="new">cc5e7f5a2291c73a31757d9c678d0d62</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11651,7 +11661,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6850 Fahrzeuge, Transportmittel</act:name>
-  <act:id type="guid">a9e69e5c38ea76a3a7127d45e77bdbef</act:id>
+  <act:id type="new">a9e69e5c38ea76a3a7127d45e77bdbef</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11664,7 +11674,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6853 Versicherungen</act:name>
-  <act:id type="guid">102aee09b1cb3a31cc44949883f4722e</act:id>
+  <act:id type="new">102aee09b1cb3a31cc44949883f4722e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11677,7 +11687,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6855 Verrechnete / aufgeteilte Kosten</act:name>
-  <act:id type="guid">71768e0df4b52ae2444d27da12ea7af8</act:id>
+  <act:id type="new">71768e0df4b52ae2444d27da12ea7af8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11690,7 +11700,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6860 Anteilige Zinsaufwendungen</act:name>
-  <act:id type="guid">d957c3c280272827296d74cc756d5c85</act:id>
+  <act:id type="new">d957c3c280272827296d74cc756d5c85</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11703,7 +11713,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6862 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">56912e31eb69973e17e23a8f2a639e20</act:id>
+  <act:id type="new">56912e31eb69973e17e23a8f2a639e20</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11716,7 +11726,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6863 Anlagenabgänge Restbuchwerte</act:name>
-  <act:id type="guid">5ce58fe2cd9c531df7cd1bef1ae51919</act:id>
+  <act:id type="new">5ce58fe2cd9c531df7cd1bef1ae51919</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11729,7 +11739,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6864 Steuerberatungskosten</act:name>
-  <act:id type="guid">22981b34f803e57e60626f002679cb43</act:id>
+  <act:id type="new">22981b34f803e57e60626f002679cb43</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11742,7 +11752,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6865 Anteilige Umsatzsteuerzahlungen</act:name>
-  <act:id type="guid">dd48c0c6af0c3c0542e9f27e24409abb</act:id>
+  <act:id type="new">dd48c0c6af0c3c0542e9f27e24409abb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11755,7 +11765,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6875 Abziehbare Vorsteuer</act:name>
-  <act:id type="guid">8395dfd62e6d43980f3710f5474ff872</act:id>
+  <act:id type="new">8395dfd62e6d43980f3710f5474ff872</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11768,7 +11778,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6877 Nicht abziehbare Vorsteuer</act:name>
-  <act:id type="guid">b69e3731ca4e9fd9e95ba4b811335338</act:id>
+  <act:id type="new">b69e3731ca4e9fd9e95ba4b811335338</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11781,7 +11791,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6880 Aufzuteilende Vorsteuer</act:name>
-  <act:id type="guid">d90f0f6ccc186a46fea91a3ede683b65</act:id>
+  <act:id type="new">d90f0f6ccc186a46fea91a3ede683b65</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11794,7 +11804,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6885 Aufzuteilende Posten Teilbereich 6500</act:name>
-  <act:id type="guid">ca9bd69ffaffa86aee74dd847d2e7da1</act:id>
+  <act:id type="new">ca9bd69ffaffa86aee74dd847d2e7da1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11807,7 +11817,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6890 Unmittelbare Kosten des Unterrichts</act:name>
-  <act:id type="guid">62badf6e94aa79620c992cd74eccacbc</act:id>
+  <act:id type="new">62badf6e94aa79620c992cd74eccacbc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11820,7 +11830,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6895 Unmittelbare Kosten Darbietung Jugendlicher und Erwachsene</act:name>
-  <act:id type="guid">ce30802b3d83d06bbaeedffdf09e4f04</act:id>
+  <act:id type="new">ce30802b3d83d06bbaeedffdf09e4f04</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11833,7 +11843,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6950 Zinsen und ähnliche Aufwendungen</act:name>
-  <act:id type="guid">f43ccc4dc9e06a712b5deb668a2ea64d</act:id>
+  <act:id type="new">f43ccc4dc9e06a712b5deb668a2ea64d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11846,7 +11856,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6960 Außerordentliche Erträge</act:name>
-  <act:id type="guid">ad175fbc8f6e506edd9548de410b2033</act:id>
+  <act:id type="new">ad175fbc8f6e506edd9548de410b2033</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11859,7 +11869,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6965 Außerordentliche Aufwendungen</act:name>
-  <act:id type="guid">05b28c2dbf9663358ace56afc964ac0a</act:id>
+  <act:id type="new">05b28c2dbf9663358ace56afc964ac0a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11872,7 +11882,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6975 Sonstige Steuern</act:name>
-  <act:id type="guid">a5cf12c9d72e6ee0c66dee73aa0c482b</act:id>
+  <act:id type="new">a5cf12c9d72e6ee0c66dee73aa0c482b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11885,7 +11895,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 SONSTIGE ZWECKBETRIEBE 2 (UST-PFLICHTIG) </act:name>
-  <act:id type="guid">dfab753344bd204ad3f8fd861a884b98</act:id>
+  <act:id type="new">dfab753344bd204ad3f8fd861a884b98</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11896,7 +11906,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
-  <act:id type="guid">e6b2e4f7aea4a1f21689829905baa3f2</act:id>
+  <act:id type="new">e6b2e4f7aea4a1f21689829905baa3f2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11914,7 +11924,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6000 Umsatzerlöse</act:name>
-  <act:id type="guid">1c5a94f67d14ab833181ba06c12ed321</act:id>
+  <act:id type="new">1c5a94f67d14ab833181ba06c12ed321</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11927,7 +11937,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6005 Umsatzerlöse 7 %</act:name>
-  <act:id type="guid">af7a36f12aba022cde2b7e80ad86a97e</act:id>
+  <act:id type="new">af7a36f12aba022cde2b7e80ad86a97e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11940,7 +11950,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6008 Vermietung Sportanlagen an Mitglieder</act:name>
-  <act:id type="guid">960a9a04f737ddf1cc8adc0ca5a5324c</act:id>
+  <act:id type="new">960a9a04f737ddf1cc8adc0ca5a5324c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11953,7 +11963,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6010 Eintrittsgelder</act:name>
-  <act:id type="guid">b03d16495269da7297b58dadfe0c2ea0</act:id>
+  <act:id type="new">b03d16495269da7297b58dadfe0c2ea0</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11966,7 +11976,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6012 Zuwendungen Dritter (Sponsoren) 7 %</act:name>
-  <act:id type="guid">72f92966a9d3b967513e2ffa26d0745b</act:id>
+  <act:id type="new">72f92966a9d3b967513e2ffa26d0745b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11979,7 +11989,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6015 Einnahmen aus Programmverkauf</act:name>
-  <act:id type="guid">ab40ca1fdb06d2509028c701b52c6d3d</act:id>
+  <act:id type="new">ab40ca1fdb06d2509028c701b52c6d3d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -11992,7 +12002,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6050 Bestandsveränderung</act:name>
-  <act:id type="guid">4255076b4ed7918fb2e9f3f159fa243d</act:id>
+  <act:id type="new">4255076b4ed7918fb2e9f3f159fa243d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12005,7 +12015,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6055 Andere aktivierte Eigenleistungen</act:name>
-  <act:id type="guid">bd55ddd8726e06c79dc5b829f591aaef</act:id>
+  <act:id type="new">bd55ddd8726e06c79dc5b829f591aaef</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12018,7 +12028,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6060 Sonstige betriebliche Erträge</act:name>
-  <act:id type="guid">939cb3daf4d304c485525021a0c9ac46</act:id>
+  <act:id type="new">939cb3daf4d304c485525021a0c9ac46</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12031,7 +12041,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6065 Einnahmen aus Nebenleistungen</act:name>
-  <act:id type="guid">9141558f043753f1744d32451d246515</act:id>
+  <act:id type="new">9141558f043753f1744d32451d246515</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12044,7 +12054,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6070 Veranstaltungsgebundene Zuschüsse</act:name>
-  <act:id type="guid">e956e644ce350352fc7659856eca140b</act:id>
+  <act:id type="new">e956e644ce350352fc7659856eca140b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12057,7 +12067,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6075 Anteilige verrechnete Einnahmen/Umlagen</act:name>
-  <act:id type="guid">46a270c6b95a2a8ae197a4d2cdbe863c</act:id>
+  <act:id type="new">46a270c6b95a2a8ae197a4d2cdbe863c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12070,7 +12080,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6080 Verkaufserlöse Anlagevermögen Zweckbetriebe 7 %</act:name>
-  <act:id type="guid">cecac8b504aa48253ec3e57a40a169f7</act:id>
+  <act:id type="new">cecac8b504aa48253ec3e57a40a169f7</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12083,7 +12093,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6082 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">b7201638b6b27d4c05869438eedeec69</act:id>
+  <act:id type="new">b7201638b6b27d4c05869438eedeec69</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12096,7 +12106,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6085 Unentgeltliche Wertabgaben 7 % USt</act:name>
-  <act:id type="guid">ca2eed7fb1d8d700243d9f367844b2bd</act:id>
+  <act:id type="new">ca2eed7fb1d8d700243d9f367844b2bd</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12109,7 +12119,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
-  <act:id type="guid">f186ec8ae9827be57ea4ce33f2d92350</act:id>
+  <act:id type="new">f186ec8ae9827be57ea4ce33f2d92350</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12127,7 +12137,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6170 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe</act:name>
-  <act:id type="guid">b5fd2488a510104cc39d8ed23f146ac5</act:id>
+  <act:id type="new">b5fd2488a510104cc39d8ed23f146ac5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12140,7 +12150,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6180 Aufwendungen für bezogene Leistungen</act:name>
-  <act:id type="guid">00938a19bfc38099de5c8d4e06410dd7</act:id>
+  <act:id type="new">00938a19bfc38099de5c8d4e06410dd7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12153,7 +12163,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6200 Löhne und Gehälter</act:name>
-  <act:id type="guid">deb4788316b9ffbef1dfffb2575bc400</act:id>
+  <act:id type="new">deb4788316b9ffbef1dfffb2575bc400</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12166,7 +12176,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6205 Personalkosten Übungsleiter</act:name>
-  <act:id type="guid">28a780eb86019f5c1f6620b4017a74ae</act:id>
+  <act:id type="new">28a780eb86019f5c1f6620b4017a74ae</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12179,7 +12189,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6210 Aufwandsentschädigung § 3 Nr. 26 EStG</act:name>
-  <act:id type="guid">90ab475a5009f6a794a49294da198e74</act:id>
+  <act:id type="new">90ab475a5009f6a794a49294da198e74</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12192,7 +12202,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6215 Aushilfslöhne</act:name>
-  <act:id type="guid">e55f0cf322358864ef660778adc6c3f3</act:id>
+  <act:id type="new">e55f0cf322358864ef660778adc6c3f3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12205,7 +12215,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6250 Soziale Abgaben</act:name>
-  <act:id type="guid">734bb84b56382d14b341386ec2e965a7</act:id>
+  <act:id type="new">734bb84b56382d14b341386ec2e965a7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12218,7 +12228,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6255 Abgeführte Lohnsteuer</act:name>
-  <act:id type="guid">b626fc3eda022f2c8cdb034a7e8fc42c</act:id>
+  <act:id type="new">b626fc3eda022f2c8cdb034a7e8fc42c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12231,7 +12241,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6260 Freiwillige soziale Aufwendungen</act:name>
-  <act:id type="guid">8340ab30b533defd0e581a36581bd5a4</act:id>
+  <act:id type="new">8340ab30b533defd0e581a36581bd5a4</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12244,7 +12254,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6275 Abgaben für Altersversorgung</act:name>
-  <act:id type="guid">40135746eaf98737faacdb49ccde2cf7</act:id>
+  <act:id type="new">40135746eaf98737faacdb49ccde2cf7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12257,7 +12267,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6280 Abschreibungen Anlagevermögen</act:name>
-  <act:id type="guid">ad210eefacb75ec1f32f62e7da311810</act:id>
+  <act:id type="new">ad210eefacb75ec1f32f62e7da311810</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12270,7 +12280,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6285 Abschreibungen GWG</act:name>
-  <act:id type="guid">af5dde0d82b08bde7c6607157100c773</act:id>
+  <act:id type="new">af5dde0d82b08bde7c6607157100c773</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12283,7 +12293,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6286 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">5ffb7fed0b54172e6c6bd7243d3c906e</act:id>
+  <act:id type="new">5ffb7fed0b54172e6c6bd7243d3c906e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12296,7 +12306,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6300 Sonstige betriebliche Aufwendungen </act:name>
-  <act:id type="guid">d5d206d8f664967b3e6bba0f3819309d</act:id>
+  <act:id type="new">d5d206d8f664967b3e6bba0f3819309d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12309,7 +12319,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6301 Werbekosten</act:name>
-  <act:id type="guid">03a4414831d80bb76b493a3db4804500</act:id>
+  <act:id type="new">03a4414831d80bb76b493a3db4804500</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12322,7 +12332,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6302 Reparaturkosten Ausstattung </act:name>
-  <act:id type="guid">b3e5462f6d9e6255cec324d6cb99581f</act:id>
+  <act:id type="new">b3e5462f6d9e6255cec324d6cb99581f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12335,7 +12345,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6303 Transportkosten </act:name>
-  <act:id type="guid">d5999359675ca2ad4225f0fbeba3ccb0</act:id>
+  <act:id type="new">d5999359675ca2ad4225f0fbeba3ccb0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12348,7 +12358,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6305 Bewirtungskosten </act:name>
-  <act:id type="guid">11fa66208399bf4bfe37381320b72a61</act:id>
+  <act:id type="new">11fa66208399bf4bfe37381320b72a61</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12361,7 +12371,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6310 Reisekosten </act:name>
-  <act:id type="guid">543a03606a79d2b237da88285a277beb</act:id>
+  <act:id type="new">543a03606a79d2b237da88285a277beb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12374,7 +12384,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6315 Reisekosten Arbeitnehmer Verpflegungsmehraufwand </act:name>
-  <act:id type="guid">b563dec1827a816f231113b4b2b65e31</act:id>
+  <act:id type="new">b563dec1827a816f231113b4b2b65e31</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12387,7 +12397,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6320 Reisekosten Arbeitnehmer</act:name>
-  <act:id type="guid">61cb4a1898daf1e30009219d00e242ab</act:id>
+  <act:id type="new">61cb4a1898daf1e30009219d00e242ab</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12400,7 +12410,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6325 Km-Geld-Erstattung</act:name>
-  <act:id type="guid">e6b6ce7991e8026d5a4a216e37161851</act:id>
+  <act:id type="new">e6b6ce7991e8026d5a4a216e37161851</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12413,7 +12423,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6328 Veranstaltungsabhängige Kosten</act:name>
-  <act:id type="guid">66b21f8c238d2955fe8be99180a70e83</act:id>
+  <act:id type="new">66b21f8c238d2955fe8be99180a70e83</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12426,7 +12436,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6329 Reinigungskosten</act:name>
-  <act:id type="guid">68e3736cfa9078f5e53b22ec8ccd1928</act:id>
+  <act:id type="new">68e3736cfa9078f5e53b22ec8ccd1928</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12439,7 +12449,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6330 Gebäudekosten</act:name>
-  <act:id type="guid">5e54a02c3d2a11e6d88a77709884236d</act:id>
+  <act:id type="new">5e54a02c3d2a11e6d88a77709884236d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12452,7 +12462,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6331 Strom </act:name>
-  <act:id type="guid">baa84d0e2b43693aa5e2323cef7d8a81</act:id>
+  <act:id type="new">baa84d0e2b43693aa5e2323cef7d8a81</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12465,7 +12475,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6332 Wasser </act:name>
-  <act:id type="guid">e416ffa8a1b417b215bc5b61d1898a1a</act:id>
+  <act:id type="new">e416ffa8a1b417b215bc5b61d1898a1a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12478,7 +12488,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6333 Gas, Heizung </act:name>
-  <act:id type="guid">dc6a00c5dcb31abcf83b8f00a3230d10</act:id>
+  <act:id type="new">dc6a00c5dcb31abcf83b8f00a3230d10</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12491,7 +12501,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6334 Sonstige Raumkosten </act:name>
-  <act:id type="guid">15f146c831908dcbd91e0d13416a6ac1</act:id>
+  <act:id type="new">15f146c831908dcbd91e0d13416a6ac1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12504,7 +12514,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6335 Gema-Gebühren</act:name>
-  <act:id type="guid">ab68ed793bb04475b6179cefd12fab2e</act:id>
+  <act:id type="new">ab68ed793bb04475b6179cefd12fab2e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12517,7 +12527,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6336 Musikkosten </act:name>
-  <act:id type="guid">e6349ea9fe76f932d35d9a39dedf1803</act:id>
+  <act:id type="new">e6349ea9fe76f932d35d9a39dedf1803</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12530,7 +12540,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6339 Miete, Pacht </act:name>
-  <act:id type="guid">e6859fbe3eac4f77c7ec70ad7643bd38</act:id>
+  <act:id type="new">e6859fbe3eac4f77c7ec70ad7643bd38</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12543,7 +12553,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6340 Verwaltungskosten </act:name>
-  <act:id type="guid">de52b4571352729eea3ac6982a0ebe71</act:id>
+  <act:id type="new">de52b4571352729eea3ac6982a0ebe71</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12556,7 +12566,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6341 Porto, Telefon, Bürobedarf </act:name>
-  <act:id type="guid">934ae10938eed5ce75b81f58261ff088</act:id>
+  <act:id type="new">934ae10938eed5ce75b81f58261ff088</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12569,7 +12579,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6342 Literatur, Zeitschriften, Bücher</act:name>
-  <act:id type="guid">3ab299fdc176f4061a32046a2632adde</act:id>
+  <act:id type="new">3ab299fdc176f4061a32046a2632adde</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12582,7 +12592,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6345 Geschenke abzugsfähig </act:name>
-  <act:id type="guid">1b89c0a7f4b9ca85916ff37ba552a7df</act:id>
+  <act:id type="new">1b89c0a7f4b9ca85916ff37ba552a7df</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12595,7 +12605,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6346 Repräsentationskosten</act:name>
-  <act:id type="guid">7f1100a52c9733e3b3e86be04cdaf017</act:id>
+  <act:id type="new">7f1100a52c9733e3b3e86be04cdaf017</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12608,7 +12618,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6350 Fahrzeuge, Transportmittel</act:name>
-  <act:id type="guid">5b2b9b39cdb10405854e533a31ba976e</act:id>
+  <act:id type="new">5b2b9b39cdb10405854e533a31ba976e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12621,7 +12631,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6353 Versicherungen</act:name>
-  <act:id type="guid">ef7252723bac293094396f87a6c0f116</act:id>
+  <act:id type="new">ef7252723bac293094396f87a6c0f116</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12634,7 +12644,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6355 Verrechnete / aufgeteilte Kosten</act:name>
-  <act:id type="guid">a3406285576057bad57c2389ee40a15b</act:id>
+  <act:id type="new">a3406285576057bad57c2389ee40a15b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12647,7 +12657,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6360 Anteilige Zinsaufwendungen</act:name>
-  <act:id type="guid">4724194bcd75ae4c1ddcdb387e7c4d4f</act:id>
+  <act:id type="new">4724194bcd75ae4c1ddcdb387e7c4d4f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12660,7 +12670,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6362 Einstellungen in Sonderposten mit Rücklageanteil </act:name>
-  <act:id type="guid">da916b032b26d99f84133ab7c90b36ac</act:id>
+  <act:id type="new">da916b032b26d99f84133ab7c90b36ac</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12673,7 +12683,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6363 Anlagenabgänge Restbuchwerte </act:name>
-  <act:id type="guid">8b552d14c0ef7819b83e98ac8dd06b43</act:id>
+  <act:id type="new">8b552d14c0ef7819b83e98ac8dd06b43</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12686,7 +12696,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6364 Steuerberatungskosten </act:name>
-  <act:id type="guid">06d5a0fdd00d85cb208d6e4ea84f0392</act:id>
+  <act:id type="new">06d5a0fdd00d85cb208d6e4ea84f0392</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12699,7 +12709,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6365 Anteilige Umsatzsteuerzahlungen3) </act:name>
-  <act:id type="guid">16f0d00b66491ca9187410d8adecfc46</act:id>
+  <act:id type="new">16f0d00b66491ca9187410d8adecfc46</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12712,7 +12722,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6375 Abziehbare Vorsteuer3) </act:name>
-  <act:id type="guid">acf3b7c1ce058c954f25a10afab827d8</act:id>
+  <act:id type="new">acf3b7c1ce058c954f25a10afab827d8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12725,7 +12735,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6377 Nicht abziehbare Vorsteuer </act:name>
-  <act:id type="guid">f2b021fb13472d1be92dc99404382fbf</act:id>
+  <act:id type="new">f2b021fb13472d1be92dc99404382fbf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12738,7 +12748,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6380 Aufzuteilende Vorsteuer3) </act:name>
-  <act:id type="guid">f1de548ea16408732795494f8dbb9112</act:id>
+  <act:id type="new">f1de548ea16408732795494f8dbb9112</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12751,7 +12761,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6385 Aufzuteilende Posten Teilbereich 6000 </act:name>
-  <act:id type="guid">ab4a6b3759bca3c58174568bfbe859a9</act:id>
+  <act:id type="new">ab4a6b3759bca3c58174568bfbe859a9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12764,7 +12774,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6450 Zinsen und ähnliche Aufwendungen </act:name>
-  <act:id type="guid">23f46d4f75f9218cff076b1ab979fe35</act:id>
+  <act:id type="new">23f46d4f75f9218cff076b1ab979fe35</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12777,7 +12787,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6460 Außerordentliche Erträge </act:name>
-  <act:id type="guid">cbe91b74fc843820f4a6e135ba597455</act:id>
+  <act:id type="new">cbe91b74fc843820f4a6e135ba597455</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12790,7 +12800,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6465 Außerordentliche Aufwendungen </act:name>
-  <act:id type="guid">d8b69a43477bc2108cf2981eac4d2154</act:id>
+  <act:id type="new">d8b69a43477bc2108cf2981eac4d2154</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12803,7 +12813,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6475 Sonstige Steuern </act:name>
-  <act:id type="guid">7e523236de22f14fd6866fb0415a688b</act:id>
+  <act:id type="new">7e523236de22f14fd6866fb0415a688b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12816,7 +12826,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 ERGEBNISUMBUCHUNG NACH 8980</act:name>
-  <act:id type="guid">964bffe8b328753e2649fb9fbdd8227b</act:id>
+  <act:id type="new">964bffe8b328753e2649fb9fbdd8227b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12834,7 +12844,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6990 Umgebuchte Einnahmen B 6000 (Gegenkonto 8980)</act:name>
-  <act:id type="guid">7e6f068d24513556306484b214d2abbf</act:id>
+  <act:id type="new">7e6f068d24513556306484b214d2abbf</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12847,7 +12857,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>6992 Umgebuchte Ausgaben B 6000 (Gegenkonto 8990)</act:name>
-  <act:id type="guid">fb1849f6b4b4d62f62a875a12bc495a7</act:id>
+  <act:id type="new">fb1849f6b4b4d62f62a875a12bc495a7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12860,7 +12870,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7 Erfolgskonten für ertragssteuerpflichtige Geschäftsbetriebe Sport</act:name>
-  <act:id type="guid">fcdf8d69d63a7c4dce86af599c14ea1c</act:id>
+  <act:id type="new">fcdf8d69d63a7c4dce86af599c14ea1c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12881,7 +12891,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 GESCHÄFTSBETRIEBE SPORT </act:name>
-  <act:id type="guid">ccc8f0e501bac62254681682c6d9d2c1</act:id>
+  <act:id type="new">ccc8f0e501bac62254681682c6d9d2c1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12899,7 +12909,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 GESCHÄFTSBETRIEBE SPORT (UST-PFLICHTIG) </act:name>
-  <act:id type="guid">92049a6789e75d23821d54eb7427722d</act:id>
+  <act:id type="new">92049a6789e75d23821d54eb7427722d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12917,7 +12927,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
-  <act:id type="guid">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:id>
+  <act:id type="new">8de3f8fac90f8d6b2a7477fdf3a8e9e8</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12935,7 +12945,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7000 Einnahmen aus Geschäftsbetrieben Sport</act:name>
-  <act:id type="guid">a2d322642d76c5199c143cfae985e424</act:id>
+  <act:id type="new">a2d322642d76c5199c143cfae985e424</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12948,7 +12958,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7002 Einnahmen 19 % USt Sport 3 </act:name>
-  <act:id type="guid">0ecf5ef002efc4be284add8af4a4ec8e</act:id>
+  <act:id type="new">0ecf5ef002efc4be284add8af4a4ec8e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12961,7 +12971,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7004 Eintritt aus Wettkämpfen 19 % USt </act:name>
-  <act:id type="guid">5669f0d19b127674ea15450a9573071b</act:id>
+  <act:id type="new">5669f0d19b127674ea15450a9573071b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12974,7 +12984,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7006 Eintritt aus Fußballspielen 19 % USt </act:name>
-  <act:id type="guid">753d126322fb5a63b69322b95a5295d3</act:id>
+  <act:id type="new">753d126322fb5a63b69322b95a5295d3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -12987,7 +12997,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7008 Eintritt aus Sportturnieren 19 % USt </act:name>
-  <act:id type="guid">ae56dac7cd0f4e250cd53021f376564d</act:id>
+  <act:id type="new">ae56dac7cd0f4e250cd53021f376564d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13000,7 +13010,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7010 Eintritt aus sonstigen Sportveranstaltungen 19 % USt</act:name>
-  <act:id type="guid">c1c312d3cbcaca3288ddf1c36aa2576f</act:id>
+  <act:id type="new">c1c312d3cbcaca3288ddf1c36aa2576f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13013,7 +13023,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7012 Zuwendungen Dritter (Sponsoren) 19 % USt </act:name>
-  <act:id type="guid">0e00c256a5f234ec9c5d80fab82869f6</act:id>
+  <act:id type="new">0e00c256a5f234ec9c5d80fab82869f6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13026,7 +13036,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7021 Eintrittsgelder aus Sport 1 (19 % USt) </act:name>
-  <act:id type="guid">ab6a2d92a8332b834aec4056769c25f2</act:id>
+  <act:id type="new">ab6a2d92a8332b834aec4056769c25f2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13039,7 +13049,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7022 Eintrittsgelder aus Sport 2 (19 % USt) </act:name>
-  <act:id type="guid">3b61655aa0ab88d1335c9dc4f94d4c5a</act:id>
+  <act:id type="new">3b61655aa0ab88d1335c9dc4f94d4c5a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13052,7 +13062,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7023 Eintrittsgelder aus Sport 3 (19 % USt) </act:name>
-  <act:id type="guid">5db2db0705cd4299f15873af59c52fe1</act:id>
+  <act:id type="new">5db2db0705cd4299f15873af59c52fe1</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13065,7 +13075,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7050 Einnahmen aus Fußballspielen mit Lizenzspielern</act:name>
-  <act:id type="guid">97c955432a3f0f6f0a5a80ed2e30039e</act:id>
+  <act:id type="new">97c955432a3f0f6f0a5a80ed2e30039e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13078,7 +13088,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7052 Eintrittsgelder 19 % USt </act:name>
-  <act:id type="guid">5f8a0cd0d584e53eda66a2003c698f9b</act:id>
+  <act:id type="new">5f8a0cd0d584e53eda66a2003c698f9b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13091,7 +13101,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7054 Einnahmen aus Ablösesummen 19 % USt </act:name>
-  <act:id type="guid">0321b7b84ab656ca88da26e8a9550350</act:id>
+  <act:id type="new">0321b7b84ab656ca88da26e8a9550350</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13104,7 +13114,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7100 Sonstige Einnahmen Geschäftsbetrieb Sport 3 </act:name>
-  <act:id type="guid">70017c60b2d0bf675f8c267a2669239b</act:id>
+  <act:id type="new">70017c60b2d0bf675f8c267a2669239b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13117,7 +13127,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7102 Anteilige/verrechnete Einnahmen </act:name>
-  <act:id type="guid">1124e3309f03822d975a5075201f8dff</act:id>
+  <act:id type="new">1124e3309f03822d975a5075201f8dff</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13130,7 +13140,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7104 Sonstige Erträge </act:name>
-  <act:id type="guid">5336a3e2d82d8ec16b3bde33cb7fd450</act:id>
+  <act:id type="new">5336a3e2d82d8ec16b3bde33cb7fd450</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13143,7 +13153,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7106 Einnahmen aus Sportkursen/-lehrgängen mit bezahlten Sportlern </act:name>
-  <act:id type="guid">f2cca1adc888f2054dd5c7c0530cd975</act:id>
+  <act:id type="new">f2cca1adc888f2054dd5c7c0530cd975</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13156,7 +13166,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7150 Einnahmen aus Ablöse bezahlter Sportler 19 % USt</act:name>
-  <act:id type="guid">a4571f5422f84a644cc7319fb3d95c59</act:id>
+  <act:id type="new">a4571f5422f84a644cc7319fb3d95c59</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13169,7 +13179,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7152 Verkaufserlöse Anlagevermögen Teilbereich 7001 19 % USt </act:name>
-  <act:id type="guid">731e1ca3ebc1f52990b2b632e5244cf3</act:id>
+  <act:id type="new">731e1ca3ebc1f52990b2b632e5244cf3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13182,7 +13192,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7154 Einnahmen aus Nebenleistungen</act:name>
-  <act:id type="guid">af500a7fe08f4f14bb7b538d5abf75db</act:id>
+  <act:id type="new">af500a7fe08f4f14bb7b538d5abf75db</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13195,7 +13205,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7160 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">6c8071996e7d7c6492f9e94239460d76</act:id>
+  <act:id type="new">6c8071996e7d7c6492f9e94239460d76</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13208,7 +13218,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7190 Zuschreibungen </act:name>
-  <act:id type="guid">bd73ecad9bb8739180b0844d5ee90f75</act:id>
+  <act:id type="new">bd73ecad9bb8739180b0844d5ee90f75</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13221,7 +13231,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN </act:name>
-  <act:id type="guid">e7260990015599ba55ad563fdb47e6f2</act:id>
+  <act:id type="new">e7260990015599ba55ad563fdb47e6f2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13239,7 +13249,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7200 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren </act:name>
-  <act:id type="guid">78f2120f98f793b09e0f05979a72543b</act:id>
+  <act:id type="new">78f2120f98f793b09e0f05979a72543b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13252,7 +13262,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7210 Aufwendungen für bezogene Leistungen</act:name>
-  <act:id type="guid">9eb39e1badc573df577c6c17b0ffd466</act:id>
+  <act:id type="new">9eb39e1badc573df577c6c17b0ffd466</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13265,7 +13275,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7220 Löhne und Gehälter </act:name>
-  <act:id type="guid">685ea2301865bfa386cb34d582e6f177</act:id>
+  <act:id type="new">685ea2301865bfa386cb34d582e6f177</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13278,7 +13288,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7222 Vergütungen an Sportler </act:name>
-  <act:id type="guid">fea4999e6b27022322315e695d715c86</act:id>
+  <act:id type="new">fea4999e6b27022322315e695d715c86</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13291,7 +13301,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7224 Vergütungen i. S. v. § 67a Abs. 3 Satz 3 AO </act:name>
-  <act:id type="guid">05eaf64de7b934cab1f9dfcee01ca1ad</act:id>
+  <act:id type="new">05eaf64de7b934cab1f9dfcee01ca1ad</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13304,7 +13314,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7226 Sportvergütungen an Aktive </act:name>
-  <act:id type="guid">7462bce9ffb4072a920ccca3e10ae0dd</act:id>
+  <act:id type="new">7462bce9ffb4072a920ccca3e10ae0dd</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13317,7 +13327,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7228 Sonstige Vergütungen an Aktive </act:name>
-  <act:id type="guid">64a07843c48ebe3d944c0b7dc4c3b2f9</act:id>
+  <act:id type="new">64a07843c48ebe3d944c0b7dc4c3b2f9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13330,7 +13340,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7232 Personalkosten Trainer, Übungsleiter </act:name>
-  <act:id type="guid">be949b7064095bdbf645167b89155709</act:id>
+  <act:id type="new">be949b7064095bdbf645167b89155709</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13343,7 +13353,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7234 Sonstige Personalkosten </act:name>
-  <act:id type="guid">3f378287690465417ef23d5ce5ec99a2</act:id>
+  <act:id type="new">3f378287690465417ef23d5ce5ec99a2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13356,7 +13366,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7236 Aushilfslöhne </act:name>
-  <act:id type="guid">5c5081ebedf7007bca9adb1dc0ca42e8</act:id>
+  <act:id type="new">5c5081ebedf7007bca9adb1dc0ca42e8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13369,7 +13379,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7250 Sozialversicherungsbeiträge </act:name>
-  <act:id type="guid">d490cb2f65976cd8b0aff402f06e023f</act:id>
+  <act:id type="new">d490cb2f65976cd8b0aff402f06e023f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13382,7 +13392,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7252 Abgeführte Lohnsteuer</act:name>
-  <act:id type="guid">10b9c387633466848e92b977bf04e1ce</act:id>
+  <act:id type="new">10b9c387633466848e92b977bf04e1ce</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13395,7 +13405,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7265 Abgaben für Altersversorgung </act:name>
-  <act:id type="guid">3150f44c90720263a91cc23cd306f0c5</act:id>
+  <act:id type="new">3150f44c90720263a91cc23cd306f0c5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13408,7 +13418,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7270 Abschreibungen Anlagevermögen Teilbereich 7000</act:name>
-  <act:id type="guid">94b9129e2daf7e56b0922b7e77dc3cc5</act:id>
+  <act:id type="new">94b9129e2daf7e56b0922b7e77dc3cc5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13421,7 +13431,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7274 Abschreibungen GWG</act:name>
-  <act:id type="guid">f2e1505ede1d77c67a67f86f498de4ab</act:id>
+  <act:id type="new">f2e1505ede1d77c67a67f86f498de4ab</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13434,7 +13444,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7275 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">7cdf73fc88a218bdbc20946b49233f6e</act:id>
+  <act:id type="new">7cdf73fc88a218bdbc20946b49233f6e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13447,7 +13457,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7278 Kalkulatorische Abschreibungen</act:name>
-  <act:id type="guid">176b2247a134e62aa04dbb87ff36d83c</act:id>
+  <act:id type="new">176b2247a134e62aa04dbb87ff36d83c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13460,7 +13470,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7280 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
-  <act:id type="guid">1fc451b45a09863d1bc6b454cd2d912e</act:id>
+  <act:id type="new">1fc451b45a09863d1bc6b454cd2d912e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13473,7 +13483,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7300 Reisekosten</act:name>
-  <act:id type="guid">a4db6773a5cfafa254493c7f15c35288</act:id>
+  <act:id type="new">a4db6773a5cfafa254493c7f15c35288</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13486,7 +13496,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7302 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
-  <act:id type="guid">4967e55966072460cf3c593be21c23d9</act:id>
+  <act:id type="new">4967e55966072460cf3c593be21c23d9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13499,7 +13509,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7304 Reisekosten Arbeitnehmer</act:name>
-  <act:id type="guid">309bcefccfe50674ca7e53b910590950</act:id>
+  <act:id type="new">309bcefccfe50674ca7e53b910590950</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13512,7 +13522,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7306 Km-Geld-Erstattung</act:name>
-  <act:id type="guid">d65098d83d24b00a109171c8a3c8ed13</act:id>
+  <act:id type="new">d65098d83d24b00a109171c8a3c8ed13</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13525,7 +13535,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7308 Sonstiger Reisekostenersatz</act:name>
-  <act:id type="guid">a75d4c003b3f9677eff7b23032e6e263</act:id>
+  <act:id type="new">a75d4c003b3f9677eff7b23032e6e263</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13538,7 +13548,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7310 Kostenerstattung an Gastmannschaften</act:name>
-  <act:id type="guid">a91eaa89e550e56b451f7faee3d03fde</act:id>
+  <act:id type="new">a91eaa89e550e56b451f7faee3d03fde</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13551,7 +13561,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7312 Sonstige Vergütungen</act:name>
-  <act:id type="guid">cbb926d3fba089437f19bab2c2d2ae09</act:id>
+  <act:id type="new">cbb926d3fba089437f19bab2c2d2ae09</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13564,7 +13574,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7314 Aufwand für andere Vorteile</act:name>
-  <act:id type="guid">eb44b23dfc025d765f28e20829dfe03c</act:id>
+  <act:id type="new">eb44b23dfc025d765f28e20829dfe03c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13577,7 +13587,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7316 Gezahlte Preisgelder an bezahlte Sportler</act:name>
-  <act:id type="guid">c20390d7d6dce47cfa02c832f2c8e166</act:id>
+  <act:id type="new">c20390d7d6dce47cfa02c832f2c8e166</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13590,7 +13600,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7318 Aufwandsersatz</act:name>
-  <act:id type="guid">64381798e32960358b6c39055c0384a6</act:id>
+  <act:id type="new">64381798e32960358b6c39055c0384a6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13603,7 +13613,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7320 Anteilige Aufwandspauschale Teilbereich 7001</act:name>
-  <act:id type="guid">77346bfba8e6ba2faf04417fdb9557d7</act:id>
+  <act:id type="new">77346bfba8e6ba2faf04417fdb9557d7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13616,7 +13626,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7350 Sonstige veranstaltungsabhängige Kosten</act:name>
-  <act:id type="guid">5569a7ddcf5bbddb475f9a6a331faaeb</act:id>
+  <act:id type="new">5569a7ddcf5bbddb475f9a6a331faaeb</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13629,7 +13639,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7352 Reisekostenerstattung an Nichtaktive</act:name>
-  <act:id type="guid">d86680f551439fd76a8c21b77b326596</act:id>
+  <act:id type="new">d86680f551439fd76a8c21b77b326596</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13642,7 +13652,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7354 Transportkosten</act:name>
-  <act:id type="guid">ac4bcb6ec5829283748308bb9f4e598a</act:id>
+  <act:id type="new">ac4bcb6ec5829283748308bb9f4e598a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13655,7 +13665,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7356 Abgaben</act:name>
-  <act:id type="guid">28450900255554e16c04362ebdef2bf6</act:id>
+  <act:id type="new">28450900255554e16c04362ebdef2bf6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13668,7 +13678,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7358 Sonstige Kosten</act:name>
-  <act:id type="guid">7c42e6e795a70d9892d14858695630b0</act:id>
+  <act:id type="new">7c42e6e795a70d9892d14858695630b0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13681,7 +13691,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7380 Kosten der Sportanlagen</act:name>
-  <act:id type="guid">c28cca5e909e0dadfd92c4e26dc1788a</act:id>
+  <act:id type="new">c28cca5e909e0dadfd92c4e26dc1788a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13694,7 +13704,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7382 Personalkosten</act:name>
-  <act:id type="guid">5a25ee506a588037a8f42d33b71b5079</act:id>
+  <act:id type="new">5a25ee506a588037a8f42d33b71b5079</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13707,7 +13717,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7384 Miete, Pacht</act:name>
-  <act:id type="guid">1f21f4d85857b43e7572f2cfd3a33e59</act:id>
+  <act:id type="new">1f21f4d85857b43e7572f2cfd3a33e59</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13720,7 +13730,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7385 Strom</act:name>
-  <act:id type="guid">00be956891d433dbce1a95bf11421973</act:id>
+  <act:id type="new">00be956891d433dbce1a95bf11421973</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13733,7 +13743,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7386 Wasser</act:name>
-  <act:id type="guid">cb0c758bd98c2497f0397ddd91646d01</act:id>
+  <act:id type="new">cb0c758bd98c2497f0397ddd91646d01</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13746,7 +13756,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7387 Gas, Heizung</act:name>
-  <act:id type="guid">e97bfe43b14fc7e4d23e46cf4d726e64</act:id>
+  <act:id type="new">e97bfe43b14fc7e4d23e46cf4d726e64</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13759,7 +13769,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7388 Reparaturen</act:name>
-  <act:id type="guid">285faa06a650d2c213f13d522aea5902</act:id>
+  <act:id type="new">285faa06a650d2c213f13d522aea5902</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13772,7 +13782,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7400 Allgemeine Kosten des Sportbetriebs</act:name>
-  <act:id type="guid">c83b7659fb583709653202604c55275a</act:id>
+  <act:id type="new">c83b7659fb583709653202604c55275a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13785,7 +13795,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7402 Anteilige Personalkosten</act:name>
-  <act:id type="guid">289c413699ec4033237aa3036b175b29</act:id>
+  <act:id type="new">289c413699ec4033237aa3036b175b29</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13798,7 +13808,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7404 Verwaltungskosten</act:name>
-  <act:id type="guid">601d141b36f6b54f300d1738901e063c</act:id>
+  <act:id type="new">601d141b36f6b54f300d1738901e063c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13811,7 +13821,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7406 Reisekostenerstattung</act:name>
-  <act:id type="guid">7dc4fc43e51049ef7d3babced7f6fefa</act:id>
+  <act:id type="new">7dc4fc43e51049ef7d3babced7f6fefa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13824,7 +13834,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7408 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
-  <act:id type="guid">cc9f8d80c20f154bb11f619d0c4df915</act:id>
+  <act:id type="new">cc9f8d80c20f154bb11f619d0c4df915</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13837,7 +13847,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7410 Reisekosten Arbeitnehmer</act:name>
-  <act:id type="guid">2772a1057a45becab8c49ead2521283e</act:id>
+  <act:id type="new">2772a1057a45becab8c49ead2521283e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13850,7 +13860,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7412 Km-Geld-Erstattung</act:name>
-  <act:id type="guid">6509bac4c4805695954a79c1bcc81b86</act:id>
+  <act:id type="new">6509bac4c4805695954a79c1bcc81b86</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13863,7 +13873,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7414 Versicherungen</act:name>
-  <act:id type="guid">8b65c1f093511b28e2d94d8f5ca13217</act:id>
+  <act:id type="new">8b65c1f093511b28e2d94d8f5ca13217</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13876,7 +13886,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7416 Sportkleidung</act:name>
-  <act:id type="guid">a16670945fc8cbc5651ba68c52923aba</act:id>
+  <act:id type="new">a16670945fc8cbc5651ba68c52923aba</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13889,7 +13899,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7418 Ausbildungskostenersatz</act:name>
-  <act:id type="guid">687d1ed94a0a8092f84b2f338540e578</act:id>
+  <act:id type="new">687d1ed94a0a8092f84b2f338540e578</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13902,7 +13912,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7430 Betriebskosten Fahrzeuge, Transportmittel</act:name>
-  <act:id type="guid">eae04a8820fa39a058a8a7af420caaa0</act:id>
+  <act:id type="new">eae04a8820fa39a058a8a7af420caaa0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13915,7 +13925,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7432 Kfz-Kosten</act:name>
-  <act:id type="guid">a62af30c2d1d6e0aa88b6dfd63a3a978</act:id>
+  <act:id type="new">a62af30c2d1d6e0aa88b6dfd63a3a978</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13928,7 +13938,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7440 Betriebskosten Ausstattung, Sportgeräte</act:name>
-  <act:id type="guid">fe42d98a35dfbf3a6318f791830d1d6d</act:id>
+  <act:id type="new">fe42d98a35dfbf3a6318f791830d1d6d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13941,7 +13951,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7442 Betriebskosten Ausstattung Teilbereich 7001</act:name>
-  <act:id type="guid">8ced11e4dba24e7df677e8f29c1e998c</act:id>
+  <act:id type="new">8ced11e4dba24e7df677e8f29c1e998c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13954,7 +13964,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7444 Betriebskosten Sportgeräte Teilbereich 7001</act:name>
-  <act:id type="guid">e595d29c7c9a07c581c4d74d652ab928</act:id>
+  <act:id type="new">e595d29c7c9a07c581c4d74d652ab928</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13967,7 +13977,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7446 Reparaturkosten Ausstattung/Geräte</act:name>
-  <act:id type="guid">31f5f5b7882d4af410e21fdea55ef4ff</act:id>
+  <act:id type="new">31f5f5b7882d4af410e21fdea55ef4ff</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13980,7 +13990,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7460 Gewerbesteuer</act:name>
-  <act:id type="guid">e7a1b5be67e6cfae3c29685f750f85dc</act:id>
+  <act:id type="new">e7a1b5be67e6cfae3c29685f750f85dc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -13993,7 +14003,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7462 Sonstige Steuern, Abgaben</act:name>
-  <act:id type="guid">4338032569494fd47d50ea16b0566a93</act:id>
+  <act:id type="new">4338032569494fd47d50ea16b0566a93</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14006,7 +14016,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7500 Verschiedene Kosten Teilbereich 7001</act:name>
-  <act:id type="guid">7bcbac41f9b4b75fda7e6ca0a5ead7e1</act:id>
+  <act:id type="new">7bcbac41f9b4b75fda7e6ca0a5ead7e1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14019,7 +14029,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7502 Verrechnete/aufgeteilte Kosten</act:name>
-  <act:id type="guid">6a4bdf50f2a6bb2ae5bcf7da5e22d902</act:id>
+  <act:id type="new">6a4bdf50f2a6bb2ae5bcf7da5e22d902</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14032,7 +14042,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7504 Anteilige Umsatzsteuerzahlungen3)</act:name>
-  <act:id type="guid">056b36635cfd4a2bd12b29deee332ffc</act:id>
+  <act:id type="new">056b36635cfd4a2bd12b29deee332ffc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14045,7 +14055,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7506 Aufzuteilende Vorsteuer3)</act:name>
-  <act:id type="guid">3ebeb405fc991904eabdc76074cfb748</act:id>
+  <act:id type="new">3ebeb405fc991904eabdc76074cfb748</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14058,7 +14068,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7508 Abziehbare Vorsteuer3)</act:name>
-  <act:id type="guid">78d5453dd83627097d0a94b6764f31fc</act:id>
+  <act:id type="new">78d5453dd83627097d0a94b6764f31fc</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14071,7 +14081,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7510 Nicht abziehbare Vorsteuer</act:name>
-  <act:id type="guid">d227437b097e4d91b85bdf1b2b08a993</act:id>
+  <act:id type="new">d227437b097e4d91b85bdf1b2b08a993</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14084,7 +14094,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7511 Anlagenabgänge Restbuchwerte</act:name>
-  <act:id type="guid">a094d1cf0342dd4ad3f518eaa5f0604e</act:id>
+  <act:id type="new">a094d1cf0342dd4ad3f518eaa5f0604e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14097,7 +14107,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7512 Beiträge</act:name>
-  <act:id type="guid">3ad9dd11e2fb1aae02c1d3baa4d5a91b</act:id>
+  <act:id type="new">3ad9dd11e2fb1aae02c1d3baa4d5a91b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14110,7 +14120,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7513 Steuerberatungskosten</act:name>
-  <act:id type="guid">495cc5a707226d5b6a81668a58499f78</act:id>
+  <act:id type="new">495cc5a707226d5b6a81668a58499f78</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14123,7 +14133,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7514 Anteilige Verwaltungskosten</act:name>
-  <act:id type="guid">352d49019cca8e950595587c8f3c9c7d</act:id>
+  <act:id type="new">352d49019cca8e950595587c8f3c9c7d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14136,7 +14146,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7516 Aufzuteilende Posten Teilbereich 7001</act:name>
-  <act:id type="guid">4049edec43aba3a502acccabe9291201</act:id>
+  <act:id type="new">4049edec43aba3a502acccabe9291201</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14149,7 +14159,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7517 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">31792223b2368e4d0d7629e09d449f9c</act:id>
+  <act:id type="new">31792223b2368e4d0d7629e09d449f9c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14162,7 +14172,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7518 Ertrag aus Storno Aufwandspauschale (Gegenkonto 3795)</act:name>
-  <act:id type="guid">804385258addc4ad5f3847cb136088b6</act:id>
+  <act:id type="new">804385258addc4ad5f3847cb136088b6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14175,7 +14185,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7520 Ertrag aus Storno Trainingskosten (Gegenkonto 3795)</act:name>
-  <act:id type="guid">c1bd4a278b4dbc7b6be6bb6d6362fb4f</act:id>
+  <act:id type="new">c1bd4a278b4dbc7b6be6bb6d6362fb4f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14188,7 +14198,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 GESCHÄFTSBETRIEBE NEBENTÄTIGKEITEN SPORT </act:name>
-  <act:id type="guid">5ab7dec60ddf50e15b89a68ed22b7787</act:id>
+  <act:id type="new">5ab7dec60ddf50e15b89a68ed22b7787</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14206,7 +14216,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE </act:name>
-  <act:id type="guid">800a1a02bd3cd2228a3dc80ca8fd877c</act:id>
+  <act:id type="new">800a1a02bd3cd2228a3dc80ca8fd877c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14224,7 +14234,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7800 Werbeeinnahmen in eigener Regie bei Sport </act:name>
-  <act:id type="guid">e427c72b38f2f35c9beebdd66136758d</act:id>
+  <act:id type="new">e427c72b38f2f35c9beebdd66136758d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14237,7 +14247,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7801 Einnahmen Reklameflächen 19 % USt </act:name>
-  <act:id type="guid">7e4db8e8cfc7be8926c46b23af2f3363</act:id>
+  <act:id type="new">7e4db8e8cfc7be8926c46b23af2f3363</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14250,7 +14260,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7802 Einnahmen Trikotwerbung 19 % USt </act:name>
-  <act:id type="guid">95292ae600aefa9a482a4a6d613d3c38</act:id>
+  <act:id type="new">95292ae600aefa9a482a4a6d613d3c38</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14263,7 +14273,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7803 Einnahmen Sportgerätewerbung 19 % USt </act:name>
-  <act:id type="guid">cc09f415e4675f60478eb52a09749fae</act:id>
+  <act:id type="new">cc09f415e4675f60478eb52a09749fae</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14276,7 +14286,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7804 Einnahmen Bandenwerbung 19 % USt </act:name>
-  <act:id type="guid">de653f2d83f902988049f2b249c47d62</act:id>
+  <act:id type="new">de653f2d83f902988049f2b249c47d62</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14289,7 +14299,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7805 Einnahmen aus Plakatwerbung u. ä. 19 % USt</act:name>
-  <act:id type="guid">cb2e0d038bb4390794acc2c5c3e95540</act:id>
+  <act:id type="new">cb2e0d038bb4390794acc2c5c3e95540</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14302,7 +14312,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7806 Einnahmen Lautsprecherwerbung 19 % USt </act:name>
-  <act:id type="guid">250abbfd082e4fd1ef78712a62317646</act:id>
+  <act:id type="new">250abbfd082e4fd1ef78712a62317646</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14315,7 +14325,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7810 Einnahmen aus übertragenen Werberechten </act:name>
-  <act:id type="guid">2760b285b1505b65aee5ea95bee616a2</act:id>
+  <act:id type="new">2760b285b1505b65aee5ea95bee616a2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14328,7 +14338,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7811 Einnahmen Trikotwerberechte 19 % USt </act:name>
-  <act:id type="guid">e7c3fc7a02421f52829189a50bc759fb</act:id>
+  <act:id type="new">e7c3fc7a02421f52829189a50bc759fb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14341,7 +14351,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7812 Einnahmen Sportgeräte-Werberechte 19 % USt</act:name>
-  <act:id type="guid">da2dcd20af254ab3f28aab47b61a15e4</act:id>
+  <act:id type="new">da2dcd20af254ab3f28aab47b61a15e4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14354,7 +14364,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7813 Sonst. Einnahmen aus Werberechten</act:name>
-  <act:id type="guid">42601e4621ab27f23b8494ed033477fa</act:id>
+  <act:id type="new">42601e4621ab27f23b8494ed033477fa</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14367,7 +14377,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7820 Einnahmen Inserate/Werbeanzeigen</act:name>
-  <act:id type="guid">5c7f70095a56c4785bc8ade93a47f7e2</act:id>
+  <act:id type="new">5c7f70095a56c4785bc8ade93a47f7e2</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14380,7 +14390,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7821 Einnahmen Verkauf Embleme/Abzeichen </act:name>
-  <act:id type="guid">592d83ec4c18793db6c95106220ced62</act:id>
+  <act:id type="new">592d83ec4c18793db6c95106220ced62</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14393,7 +14403,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7830 Kurzfristige Vermietung von Sportstätten an Nichtmitglieder </act:name>
-  <act:id type="guid">4e16ac99fe0d579576976fadbdd15377</act:id>
+  <act:id type="new">4e16ac99fe0d579576976fadbdd15377</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14406,7 +14416,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7831 Kurzfristige Vermietung an Nichtmitglieder </act:name>
-  <act:id type="guid">f6a4935075de62b07a79e00cd702ef85</act:id>
+  <act:id type="new">f6a4935075de62b07a79e00cd702ef85</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14419,7 +14429,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7832 Stundenweise Vermietung von Spielfeldern 19 % USt </act:name>
-  <act:id type="guid">1d5230842f13b226676c6b88ce1581c5</act:id>
+  <act:id type="new">1d5230842f13b226676c6b88ce1581c5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14432,7 +14442,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7833 Stundenweise Vermietung von Tennisplätzen 19 % USt </act:name>
-  <act:id type="guid">4eaa0a744d3bd2e8882548ecef8c9fbc</act:id>
+  <act:id type="new">4eaa0a744d3bd2e8882548ecef8c9fbc</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14445,7 +14455,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7834 Stundenweise Vermietung von Schwimmhallen 19 % USt </act:name>
-  <act:id type="guid">ff7d51d1b45252c5d477e4d18cf26a16</act:id>
+  <act:id type="new">ff7d51d1b45252c5d477e4d18cf26a16</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14458,7 +14468,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7835 Stundenweise Vermietung von Kegelbahnen 19 % USt </act:name>
-  <act:id type="guid">7de2d0ba3c61de6b0063e4ba2f038209</act:id>
+  <act:id type="new">7de2d0ba3c61de6b0063e4ba2f038209</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14471,7 +14481,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7836 Stundenweise Vermietung von Geräten 19 % USt </act:name>
-  <act:id type="guid">3de1383289f51495dedf69cf2439b66e</act:id>
+  <act:id type="new">3de1383289f51495dedf69cf2439b66e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14484,7 +14494,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7837 Einnahmen Greenfee 19 % USt </act:name>
-  <act:id type="guid">a9057a99163042b0b33d0b0ec079a794</act:id>
+  <act:id type="new">a9057a99163042b0b33d0b0ec079a794</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14497,7 +14507,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7840 Sonstige Einnahmen Teilbereich 7800</act:name>
-  <act:id type="guid">e59d3eefade6958df12b4220c7267844</act:id>
+  <act:id type="new">e59d3eefade6958df12b4220c7267844</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14510,7 +14520,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7841 Verkaufserlöse Anlagevermögen Teilbereich 7800 19 % USt</act:name>
-  <act:id type="guid">6bcb79a3082748c8a1740e047a99c23f</act:id>
+  <act:id type="new">6bcb79a3082748c8a1740e047a99c23f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14523,7 +14533,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7842 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">7103e4d9a2a2abe7feb81bcd5307adb3</act:id>
+  <act:id type="new">7103e4d9a2a2abe7feb81bcd5307adb3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14536,7 +14546,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN </act:name>
-  <act:id type="guid">a170f91b5315e08cbab263c1ebe1257c</act:id>
+  <act:id type="new">a170f91b5315e08cbab263c1ebe1257c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14554,7 +14564,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7850 Unmittelbare Ausgaben zur Werbung </act:name>
-  <act:id type="guid">1cf39bc5f5bffe43727cf249917899ce</act:id>
+  <act:id type="new">1cf39bc5f5bffe43727cf249917899ce</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14567,7 +14577,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7851 Werbekosten-Pauschbetrag 85 % (Gegenkonto zu 3795) </act:name>
-  <act:id type="guid">82d66eae10566d91df6702d4b1410914</act:id>
+  <act:id type="new">82d66eae10566d91df6702d4b1410914</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14580,7 +14590,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7852 Tatsächliche Kosten Werbung </act:name>
-  <act:id type="guid">12853c67c880dab95c40b5a55e1bb01c</act:id>
+  <act:id type="new">12853c67c880dab95c40b5a55e1bb01c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14593,7 +14603,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7854 Anteilige Druckkosten </act:name>
-  <act:id type="guid">86f105b506f4bf8b21e6b04a57009835</act:id>
+  <act:id type="new">86f105b506f4bf8b21e6b04a57009835</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14606,7 +14616,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7855 Anteilige Versandkosten </act:name>
-  <act:id type="guid">709fe0e492a031409243025f0da91435</act:id>
+  <act:id type="new">709fe0e492a031409243025f0da91435</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14619,7 +14629,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7856 Werbemittlungskosten </act:name>
-  <act:id type="guid">7192cace558f97f56438933e6464e38b</act:id>
+  <act:id type="new">7192cace558f97f56438933e6464e38b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14632,7 +14642,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7858 Ertrag aus Storno tatsächliche Werbekosten (Gegenkonto zu 3795) </act:name>
-  <act:id type="guid">8bff099a451c717372a816105aeed19e</act:id>
+  <act:id type="new">8bff099a451c717372a816105aeed19e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14645,7 +14655,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7860 Unmittelbare Ausgaben zur Sportstättenvermietung </act:name>
-  <act:id type="guid">136f3d554d5d564c4faa171bd8d8bb51</act:id>
+  <act:id type="new">136f3d554d5d564c4faa171bd8d8bb51</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14658,7 +14668,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7861 Anteilige Kostenumlage für Sportstätten </act:name>
-  <act:id type="guid">61ef6bb048756539e74fdc18ce5b0363</act:id>
+  <act:id type="new">61ef6bb048756539e74fdc18ce5b0363</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14671,7 +14681,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7870 Verschiedene Kosten Teilbereich 7800 </act:name>
-  <act:id type="guid">b434c404cbf98613c2a20a2aa319cae0</act:id>
+  <act:id type="new">b434c404cbf98613c2a20a2aa319cae0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14684,7 +14694,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7871 Verrechnete/aufgeteilte Kosten Teilbereich 7800 </act:name>
-  <act:id type="guid">d79614d228eeacacbc41b3ce7e6b90f6</act:id>
+  <act:id type="new">d79614d228eeacacbc41b3ce7e6b90f6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14697,7 +14707,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7872 Anlagenabgänge Restbuchwerte </act:name>
-  <act:id type="guid">47dd288fc551a3b4fb97a8c4ce3563d3</act:id>
+  <act:id type="new">47dd288fc551a3b4fb97a8c4ce3563d3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14710,7 +14720,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7873 Steuerberatungskosten</act:name>
-  <act:id type="guid">90ed67696560210a6791f61a28763732</act:id>
+  <act:id type="new">90ed67696560210a6791f61a28763732</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14723,7 +14733,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7874 Einstellungen in Sonderposten mit Rücklageanteil </act:name>
-  <act:id type="guid">75d8eb59d3100e607388fa75460bf5d1</act:id>
+  <act:id type="new">75d8eb59d3100e607388fa75460bf5d1</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14736,7 +14746,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7875 Anteilige Umsatzsteuerzahlungen</act:name>
-  <act:id type="guid">ae95a2cee0a44a5eee74355da0a6633e</act:id>
+  <act:id type="new">ae95a2cee0a44a5eee74355da0a6633e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14749,7 +14759,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7876 Aufzuteilende Vorsteuer</act:name>
-  <act:id type="guid">01a6184cfc058566e99ef3fee44a1307</act:id>
+  <act:id type="new">01a6184cfc058566e99ef3fee44a1307</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14762,7 +14772,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7877 Abziehbare Vorsteuer </act:name>
-  <act:id type="guid">6d6d7138387edea462ec60badaa0257d</act:id>
+  <act:id type="new">6d6d7138387edea462ec60badaa0257d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14775,7 +14785,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7878 Nicht abziehbare Vorsteuer</act:name>
-  <act:id type="guid">cde78f29eace452d1b2e5ad9c0323308</act:id>
+  <act:id type="new">cde78f29eace452d1b2e5ad9c0323308</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14788,7 +14798,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>7879 Aufzuteilende Posten Teilbereich 7800</act:name>
-  <act:id type="guid">51d6d4a6b266e8dfb047bd25d08137b7</act:id>
+  <act:id type="new">51d6d4a6b266e8dfb047bd25d08137b7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14801,7 +14811,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8 Erfolgskonten für andere ertragssteuerpflichtige Geschäftsbetriebe</act:name>
-  <act:id type="guid">a6ad1d7db43b109ab9e5f65233425e21</act:id>
+  <act:id type="new">a6ad1d7db43b109ab9e5f65233425e21</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14822,7 +14832,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 SONSTIGE GESCHÄFTSBETRIEBE</act:name>
-  <act:id type="guid">5d98b4b983b3bc3c8898e22a61d83fd3</act:id>
+  <act:id type="new">5d98b4b983b3bc3c8898e22a61d83fd3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14840,7 +14850,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 SONSTIGE GESCHÄFTSBETRIEBE 1</act:name>
-  <act:id type="guid">870223afdab52838fef83e1e373c0e8e</act:id>
+  <act:id type="new">870223afdab52838fef83e1e373c0e8e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14858,7 +14868,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
-  <act:id type="guid">d39a2ca747fc414e367e74d91edf5c32</act:id>
+  <act:id type="new">d39a2ca747fc414e367e74d91edf5c32</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14876,7 +14886,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8000 Einnahmen aus Umsatzerlösen</act:name>
-  <act:id type="guid">6bd095645887818e6a44fda8ba78b88f</act:id>
+  <act:id type="new">6bd095645887818e6a44fda8ba78b88f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14889,7 +14899,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8002 Eintrittsgelder aus geselligen Veranstaltungen</act:name>
-  <act:id type="guid">6ee2f4fef9089589dffbd4cb1880d038</act:id>
+  <act:id type="new">6ee2f4fef9089589dffbd4cb1880d038</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14902,7 +14912,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8004 Erlöse aus Handelswaren</act:name>
-  <act:id type="guid">d00955a2d99dec8b4ad1e0fbdd016ad9</act:id>
+  <act:id type="new">d00955a2d99dec8b4ad1e0fbdd016ad9</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14915,7 +14925,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8006 Erlöse aus Leistungen</act:name>
-  <act:id type="guid">036439138749fe67ca638172d8ecb017</act:id>
+  <act:id type="new">036439138749fe67ca638172d8ecb017</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14928,7 +14938,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8008 Erlöse aus Leihgebühren</act:name>
-  <act:id type="guid">e6a6b1efe05f3174fcb785c01b185fac</act:id>
+  <act:id type="new">e6a6b1efe05f3174fcb785c01b185fac</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14941,7 +14951,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8010 Erlöse aus Geldspielautomaten</act:name>
-  <act:id type="guid">fc3986efd2b8bd57aae9b2aa8ae8be0d</act:id>
+  <act:id type="new">fc3986efd2b8bd57aae9b2aa8ae8be0d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14954,7 +14964,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8012 Einnahmen aus Werbung Reklameflächen</act:name>
-  <act:id type="guid">a435e92e0024eba814b4f8374e234274</act:id>
+  <act:id type="new">a435e92e0024eba814b4f8374e234274</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14967,7 +14977,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8014 Anzeigengeschäfte (z. B. Vereinszeitschrift, Programme)</act:name>
-  <act:id type="guid">7f5677042a801d9f288981c204ee4a5f</act:id>
+  <act:id type="new">7f5677042a801d9f288981c204ee4a5f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14980,7 +14990,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8016 Sonstige Werbeeinnahmen</act:name>
-  <act:id type="guid">b8485e9d51db4011d7d80c1e0aaf1f28</act:id>
+  <act:id type="new">b8485e9d51db4011d7d80c1e0aaf1f28</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -14993,7 +15003,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8018 Kurzfristige Benutzungsgebühren von Nichtmitgliedern</act:name>
-  <act:id type="guid">7a70fc3e248094a0413d6d96b64d8b25</act:id>
+  <act:id type="new">7a70fc3e248094a0413d6d96b64d8b25</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15006,7 +15016,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8020 Erlöse umsatzsteuerfrei § 4 Nr. 7 ff UStG</act:name>
-  <act:id type="guid">f18c2e7969f7aedabb33ab0f8708453a</act:id>
+  <act:id type="new">f18c2e7969f7aedabb33ab0f8708453a</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15019,7 +15029,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8022 Einnahmen aus steuerschädlichen Lotterien und Ausspielungen § 4 Nr. 9b UStG</act:name>
-  <act:id type="guid">0b2e01e21a6f3bc16b425d3fcb1e4a57</act:id>
+  <act:id type="new">0b2e01e21a6f3bc16b425d3fcb1e4a57</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15032,7 +15042,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8024 Erlöse umsatzsteuerfrei § 4 Nr. 1-6 UStG</act:name>
-  <act:id type="guid">f1fa1419acdce799330c6e99130bbdab</act:id>
+  <act:id type="new">f1fa1419acdce799330c6e99130bbdab</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15045,7 +15055,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8026 Erlöse 7 % USt.</act:name>
-  <act:id type="guid">c253ce4c1f6b8197473f069a7d7c0098</act:id>
+  <act:id type="new">c253ce4c1f6b8197473f069a7d7c0098</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15058,7 +15068,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8028 Erlöse Speisen/Getränke 7 % USt (kein Verzehr an Ort und Stelle)</act:name>
-  <act:id type="guid">edb7b97ad713cdc016c46a937b6cf2da</act:id>
+  <act:id type="new">edb7b97ad713cdc016c46a937b6cf2da</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15071,7 +15081,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8030 Erlöse 19 % USt</act:name>
-  <act:id type="guid">0758b6806c6392720373933896248605</act:id>
+  <act:id type="new">0758b6806c6392720373933896248605</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15084,7 +15094,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8032 Erlöse 19 % USt Vereinsgaststätte u. ä.</act:name>
-  <act:id type="guid">8d65313d1c2cec91ccb48afd01ca0e02</act:id>
+  <act:id type="new">8d65313d1c2cec91ccb48afd01ca0e02</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15097,7 +15107,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8034 Erlöse Speisen/Getränke außerhalb Gaststätte 19 % USt</act:name>
-  <act:id type="guid">686d9d78429be8df3a7e3171174db458</act:id>
+  <act:id type="new">686d9d78429be8df3a7e3171174db458</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15110,7 +15120,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8036 Erlöse Festzeltbetrieb 19 % USt</act:name>
-  <act:id type="guid">6f8311f95e44fadd0a883020d08cadae</act:id>
+  <act:id type="new">6f8311f95e44fadd0a883020d08cadae</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15123,7 +15133,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8038 Getränkeumsatz</act:name>
-  <act:id type="guid">276f9392e19c20f98067af4c447720db</act:id>
+  <act:id type="new">276f9392e19c20f98067af4c447720db</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15136,7 +15146,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8042 Verrechnungskonto Geldspielautomaten</act:name>
-  <act:id type="guid">76d0d7d291d9353e627cb48d6521e2c3</act:id>
+  <act:id type="new">76d0d7d291d9353e627cb48d6521e2c3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15149,7 +15159,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8044 Provisionserlöse</act:name>
-  <act:id type="guid">2072c635cf016112a236f9f5b3b7f4ae</act:id>
+  <act:id type="new">2072c635cf016112a236f9f5b3b7f4ae</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15162,7 +15172,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8046 Erlösschmälerungen</act:name>
-  <act:id type="guid">d302f0045e076cfd3ecbaa7fe6096205</act:id>
+  <act:id type="new">d302f0045e076cfd3ecbaa7fe6096205</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15175,7 +15185,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8047 Gewährte Skonti1)</act:name>
-  <act:id type="guid">11de81e3e45bc049948ab6c629e34595</act:id>
+  <act:id type="new">11de81e3e45bc049948ab6c629e34595</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15188,7 +15198,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8048 Nicht steuerbare Umsätze</act:name>
-  <act:id type="guid">56347004463bd08ec5b12c0653ec4c88</act:id>
+  <act:id type="new">56347004463bd08ec5b12c0653ec4c88</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15201,7 +15211,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8050 Umsatzsteuervergütungen</act:name>
-  <act:id type="guid">6dd18421c20bda388fc7bffd83c5b5fa</act:id>
+  <act:id type="new">6dd18421c20bda388fc7bffd83c5b5fa</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15214,7 +15224,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8052 Unentgeltliche Wertabgaben</act:name>
-  <act:id type="guid">a5ba3d899eea40fa42b1436ff39ab3b3</act:id>
+  <act:id type="new">a5ba3d899eea40fa42b1436ff39ab3b3</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15227,7 +15237,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8054 Entnahme von Gegenständen § 3/1b/1 UStG (Waren)</act:name>
-  <act:id type="guid">06414a3d23529733aa9307ee044f8549</act:id>
+  <act:id type="new">06414a3d23529733aa9307ee044f8549</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15240,7 +15250,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8056 Unentgeltliche Zuwendungen Gegenstände § 3/1b/2, 3 UStG</act:name>
-  <act:id type="guid">50dbaf32d1df4cda3abc0153c163a378</act:id>
+  <act:id type="new">50dbaf32d1df4cda3abc0153c163a378</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15253,7 +15263,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8090 Bestandsveränderung</act:name>
-  <act:id type="guid">22b3890b2195d6ed507541aaa4e95e77</act:id>
+  <act:id type="new">22b3890b2195d6ed507541aaa4e95e77</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15266,7 +15276,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8095 Andere aktivierte Eigenleistungen</act:name>
-  <act:id type="guid">700d0a14ded36cd26f9b5c212358688e</act:id>
+  <act:id type="new">700d0a14ded36cd26f9b5c212358688e</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15279,7 +15289,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8100 Sonstige betriebliche Erträge</act:name>
-  <act:id type="guid">61d265b7666616fed651dfc6d17406a5</act:id>
+  <act:id type="new">61d265b7666616fed651dfc6d17406a5</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15292,7 +15302,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8102 Erlöse Verkauf Anlagevermögen Teilbereich 8001</act:name>
-  <act:id type="guid">e4278e8d90acb20563f103824ac1d01d</act:id>
+  <act:id type="new">e4278e8d90acb20563f103824ac1d01d</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15305,7 +15315,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8104 Verwendung von Gegenständen § 3/9a/1 UStG</act:name>
-  <act:id type="guid">022605036cb0512e0fe8a9c3990dca63</act:id>
+  <act:id type="new">022605036cb0512e0fe8a9c3990dca63</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15318,7 +15328,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8106 Unentgeltliche Leistungserbringung § 3/9a/1 UStG</act:name>
-  <act:id type="guid">afe0f992f1c843f3dea4ef0b2d0ee5c6</act:id>
+  <act:id type="new">afe0f992f1c843f3dea4ef0b2d0ee5c6</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15331,7 +15341,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8108 Erlöse Abfallverwertung</act:name>
-  <act:id type="guid">234e13e60ab2882c47a210169fd4ef3c</act:id>
+  <act:id type="new">234e13e60ab2882c47a210169fd4ef3c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15344,7 +15354,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8110 Erlöse Leergut</act:name>
-  <act:id type="guid">bdb8bab621d965544dbc0b5db9026051</act:id>
+  <act:id type="new">bdb8bab621d965544dbc0b5db9026051</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15357,7 +15367,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8112 Anteilige/verrechnete Einnahmen</act:name>
-  <act:id type="guid">da9bac5600424cd52222c1fe8eb6191f</act:id>
+  <act:id type="new">da9bac5600424cd52222c1fe8eb6191f</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15370,7 +15380,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8114 Erhaltene Zinsen auf Betriebssteuern</act:name>
-  <act:id type="guid">fa50fd772553b81932f129b2ed759a6b</act:id>
+  <act:id type="new">fa50fd772553b81932f129b2ed759a6b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15383,7 +15393,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8130 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">adaf4d782945cbd4bc9786817d06f707</act:id>
+  <act:id type="new">adaf4d782945cbd4bc9786817d06f707</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15396,7 +15406,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8140 Zuschreibungen</act:name>
-  <act:id type="guid">aa92c41c7b58d6e7a8d2e23eb880e0ce</act:id>
+  <act:id type="new">aa92c41c7b58d6e7a8d2e23eb880e0ce</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15409,7 +15419,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
-  <act:id type="guid">d6029cde54362864828832086d5e6d00</act:id>
+  <act:id type="new">d6029cde54362864828832086d5e6d00</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15426,7 +15436,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 Materialaufwand</act:name>
-  <act:id type="guid">a1e6b215e9025550ac9cfa4968a59942</act:id>
+  <act:id type="new">a1e6b215e9025550ac9cfa4968a59942</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15444,7 +15454,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8150 Wareneinkauf</act:name>
-  <act:id type="guid">894851760d35b4be9558ff6d059757e8</act:id>
+  <act:id type="new">894851760d35b4be9558ff6d059757e8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15457,7 +15467,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8152 Wareneingang 7 % VSt</act:name>
-  <act:id type="guid">8095cf20d0fb634e745cfcc5ccace965</act:id>
+  <act:id type="new">8095cf20d0fb634e745cfcc5ccace965</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15470,7 +15480,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8154 Wareneingang 19 % VSt</act:name>
-  <act:id type="guid">a7e7c44901143e2af733f23ab53ea93c</act:id>
+  <act:id type="new">a7e7c44901143e2af733f23ab53ea93c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15483,7 +15493,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8156 Handelswaren</act:name>
-  <act:id type="guid">8c9e2aa55bc01c7aeb95f1f463ac9091</act:id>
+  <act:id type="new">8c9e2aa55bc01c7aeb95f1f463ac9091</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15496,7 +15506,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8158 Tatsächliche Kosten Altpapiersammlungen</act:name>
-  <act:id type="guid">1fc175c5e374cfb0c3c74fb86c15a6b2</act:id>
+  <act:id type="new">1fc175c5e374cfb0c3c74fb86c15a6b2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15509,7 +15519,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8160 Tatsächliche Kosten Altmaterialsammlungen</act:name>
-  <act:id type="guid">71085041a1120f9fd534182da4381bb6</act:id>
+  <act:id type="new">71085041a1120f9fd534182da4381bb6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15522,7 +15532,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8162 Ausgabenpauschale 95 % Altpapier (Gegenkonto 3895)</act:name>
-  <act:id type="guid">e2875d7475a678e042f7657f073ef552</act:id>
+  <act:id type="new">e2875d7475a678e042f7657f073ef552</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15535,7 +15545,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8164 Ausgabenpauschale 80 % Altmaterial (Gegenkonto 3895)</act:name>
-  <act:id type="guid">d116779a35f54e38180543728281db22</act:id>
+  <act:id type="new">d116779a35f54e38180543728281db22</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15548,7 +15558,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8166 Ertrag aus Stornokosten Altpapier/Altmaterial</act:name>
-  <act:id type="guid">76f758612b699b905d47318bdf6915cf</act:id>
+  <act:id type="new">76f758612b699b905d47318bdf6915cf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15561,7 +15571,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8168 Rohstoffe</act:name>
-  <act:id type="guid">1e1a11be550650ca0675749e41fa080e</act:id>
+  <act:id type="new">1e1a11be550650ca0675749e41fa080e</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15574,7 +15584,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8170 Hilfs- und Betriebsstoffe</act:name>
-  <act:id type="guid">68c70ac08991f031c467c20ca930b318</act:id>
+  <act:id type="new">68c70ac08991f031c467c20ca930b318</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15587,7 +15597,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8172 Bezugs- und Nebenkosten</act:name>
-  <act:id type="guid">eb67be6404931f4d18cd1abf74cc53aa</act:id>
+  <act:id type="new">eb67be6404931f4d18cd1abf74cc53aa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15600,7 +15610,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8174 Erhaltene Skonti</act:name>
-  <act:id type="guid">5c9778d11e4c5115678f656091e685b7</act:id>
+  <act:id type="new">5c9778d11e4c5115678f656091e685b7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15613,7 +15623,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8200 Fremdleistungen</act:name>
-  <act:id type="guid">bff602b96dd9d6cc1d73ecfebe4ef9d7</act:id>
+  <act:id type="new">bff602b96dd9d6cc1d73ecfebe4ef9d7</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15626,7 +15636,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 Abschreibungen</act:name>
-  <act:id type="guid">712838c0bbd2c0b8b6288615e2493a75</act:id>
+  <act:id type="new">712838c0bbd2c0b8b6288615e2493a75</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15644,7 +15654,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8240 Abschreibungen Anlagevermögen</act:name>
-  <act:id type="guid">f979b911faf1c70493e42dfcbce87a3b</act:id>
+  <act:id type="new">f979b911faf1c70493e42dfcbce87a3b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15657,7 +15667,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8242 Abschreibungen GWG</act:name>
-  <act:id type="guid">506db88ceb20a827a1b53f486945af09</act:id>
+  <act:id type="new">506db88ceb20a827a1b53f486945af09</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15670,7 +15680,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8243 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">8a891f0b7c6ac51fdc3c26d4d7efac6a</act:id>
+  <act:id type="new">8a891f0b7c6ac51fdc3c26d4d7efac6a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15683,7 +15693,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8246 Kalkulatorische Abschreibungen</act:name>
-  <act:id type="guid">b6291033d4760ead771c9865b4d241ba</act:id>
+  <act:id type="new">b6291033d4760ead771c9865b4d241ba</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15696,7 +15706,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8270 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
-  <act:id type="guid">be01438d09f19d64f3596861cced4169</act:id>
+  <act:id type="new">be01438d09f19d64f3596861cced4169</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15709,7 +15719,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8300 Anteilige Raumkosten</act:name>
-  <act:id type="guid">7bf7250c67a365ff25966d8c3e7bd02b</act:id>
+  <act:id type="new">7bf7250c67a365ff25966d8c3e7bd02b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15722,7 +15732,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8302 Miete, Pacht</act:name>
-  <act:id type="guid">312a41c9d040e2d383ef8bb22bde8f19</act:id>
+  <act:id type="new">312a41c9d040e2d383ef8bb22bde8f19</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15735,7 +15745,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8303 Strom</act:name>
-  <act:id type="guid">b89c53406b01776b8c288da11172b4e0</act:id>
+  <act:id type="new">b89c53406b01776b8c288da11172b4e0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15748,7 +15758,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8304 Wasser</act:name>
-  <act:id type="guid">0b69a9f2e29e59b29184d153159bcda3</act:id>
+  <act:id type="new">0b69a9f2e29e59b29184d153159bcda3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15761,7 +15771,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8305 Gas, Heizung</act:name>
-  <act:id type="guid">069b317c54b8df598172092b3441b569</act:id>
+  <act:id type="new">069b317c54b8df598172092b3441b569</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15774,7 +15784,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8306 Reinigungskosten</act:name>
-  <act:id type="guid">1cf27aa6329f1ab00aac6ce61b936b3f</act:id>
+  <act:id type="new">1cf27aa6329f1ab00aac6ce61b936b3f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15787,7 +15797,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8308 Verwaltungskosten</act:name>
-  <act:id type="guid">bda4dcecb2a6b6fd110ec22a5529d923</act:id>
+  <act:id type="new">bda4dcecb2a6b6fd110ec22a5529d923</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15800,7 +15810,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8310 Büromaterial</act:name>
-  <act:id type="guid">cda1b5aa38434c86705f095fb890b043</act:id>
+  <act:id type="new">cda1b5aa38434c86705f095fb890b043</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15813,7 +15823,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8312 Porto</act:name>
-  <act:id type="guid">50bf3c1fc0e605f5885360ba21046ee9</act:id>
+  <act:id type="new">50bf3c1fc0e605f5885360ba21046ee9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15826,7 +15836,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8313 Telefon</act:name>
-  <act:id type="guid">93e894b0f24007235d34582f1a9a81c6</act:id>
+  <act:id type="new">93e894b0f24007235d34582f1a9a81c6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15839,7 +15849,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8314 Zinsen, Bankspesen</act:name>
-  <act:id type="guid">3ff3e79c0f0e50210c2823a716edf846</act:id>
+  <act:id type="new">3ff3e79c0f0e50210c2823a716edf846</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15852,7 +15862,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8316 Gewerbesteuer</act:name>
-  <act:id type="guid">d14d8dcb9badca7a259f0ed3d6085706</act:id>
+  <act:id type="new">d14d8dcb9badca7a259f0ed3d6085706</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15865,7 +15875,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8318 Versicherungen, Beiträge</act:name>
-  <act:id type="guid">6ed4099f7233f49874295f4acee579aa</act:id>
+  <act:id type="new">6ed4099f7233f49874295f4acee579aa</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15878,7 +15888,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8320 Sonstige Abgaben</act:name>
-  <act:id type="guid">5594dad6e2e653352b93a5d6ca6e5f7c</act:id>
+  <act:id type="new">5594dad6e2e653352b93a5d6ca6e5f7c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15891,7 +15901,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8322 Fahrzeugkosten</act:name>
-  <act:id type="guid">3df93f956f92e3e229dd0f00e5c3e27f</act:id>
+  <act:id type="new">3df93f956f92e3e229dd0f00e5c3e27f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15904,7 +15914,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8324 Pkw-Kosten</act:name>
-  <act:id type="guid">f476327fd956310cae8dae7b44db3498</act:id>
+  <act:id type="new">f476327fd956310cae8dae7b44db3498</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15917,7 +15927,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8326 Garagenmieten</act:name>
-  <act:id type="guid">3ed27ac5d32a248694a139460d2fab96</act:id>
+  <act:id type="new">3ed27ac5d32a248694a139460d2fab96</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15930,7 +15940,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8327 Mietleasing Kfz7)</act:name>
-  <act:id type="guid">968c88ec87b0685a122e6217a77c599c</act:id>
+  <act:id type="new">968c88ec87b0685a122e6217a77c599c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15943,7 +15953,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8328 Fremdfahrzeuge</act:name>
-  <act:id type="guid">88f0e3654a1f3faedd75c7a0dbe30568</act:id>
+  <act:id type="new">88f0e3654a1f3faedd75c7a0dbe30568</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15956,7 +15966,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8330 Werbe- und Reisekosten</act:name>
-  <act:id type="guid">439b6a037c1ea0030c153e31a9480ae2</act:id>
+  <act:id type="new">439b6a037c1ea0030c153e31a9480ae2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15969,7 +15979,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8332 Geschenke abzugsfähig</act:name>
-  <act:id type="guid">44b14561817cfece6351937cdf363811</act:id>
+  <act:id type="new">44b14561817cfece6351937cdf363811</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15982,7 +15992,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8334 Bewirtungskosten</act:name>
-  <act:id type="guid">97b63bec83cf4ded62c6e0ea1208c296</act:id>
+  <act:id type="new">97b63bec83cf4ded62c6e0ea1208c296</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -15995,7 +16005,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8336 Reisekosten Arbeitnehmer</act:name>
-  <act:id type="guid">648045e373533ade337cdc6d76741ef9</act:id>
+  <act:id type="new">648045e373533ade337cdc6d76741ef9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16008,7 +16018,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8338 Reisekosten Arbeitnehmer Verpflegungsmehraufwand</act:name>
-  <act:id type="guid">a37cf44ce199dab406fe299e02c6d0b6</act:id>
+  <act:id type="new">a37cf44ce199dab406fe299e02c6d0b6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16021,7 +16031,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8340 Reisekosten Arbeitnehmer</act:name>
-  <act:id type="guid">d8aca8e45d43bc40f95797147445d70f</act:id>
+  <act:id type="new">d8aca8e45d43bc40f95797147445d70f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16034,7 +16044,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8342 Km-Geld-Erstattung</act:name>
-  <act:id type="guid">146bed74faac5df3e8f491ff02664932</act:id>
+  <act:id type="new">146bed74faac5df3e8f491ff02664932</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16047,7 +16057,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8370 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">54b4c92877b246601d8084d4ef3499af</act:id>
+  <act:id type="new">54b4c92877b246601d8084d4ef3499af</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16060,7 +16070,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8373 Anlagenabgänge Restbuchwerte</act:name>
-  <act:id type="guid">a7e66adb0c46e4cf1842115f1bc9022d</act:id>
+  <act:id type="new">a7e66adb0c46e4cf1842115f1bc9022d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16073,7 +16083,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8374 Steuerberatungskosten</act:name>
-  <act:id type="guid">290cb5ac0634b4e21a3026c06a48702c</act:id>
+  <act:id type="new">290cb5ac0634b4e21a3026c06a48702c</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16086,7 +16096,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8378 Anteilige Umsatzsteuerzahlungen3)</act:name>
-  <act:id type="guid">a81c11b65e0b6a24f090177ecf34f396</act:id>
+  <act:id type="new">a81c11b65e0b6a24f090177ecf34f396</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16099,7 +16109,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8380 Aufzuteilende Vorsteuer3)</act:name>
-  <act:id type="guid">59f6b0caa9792146886836f1d2a8427b</act:id>
+  <act:id type="new">59f6b0caa9792146886836f1d2a8427b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16112,7 +16122,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8382 Abziehbare Vorsteuer3)</act:name>
-  <act:id type="guid">d6fee0f9c6c046c48256ebc4c60ac8a9</act:id>
+  <act:id type="new">d6fee0f9c6c046c48256ebc4c60ac8a9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16125,7 +16135,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8384 Nicht abziehbare Vorsteuer</act:name>
-  <act:id type="guid">51f4397879c8c45ad4e26e63ece995e3</act:id>
+  <act:id type="new">51f4397879c8c45ad4e26e63ece995e3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16138,7 +16148,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8400 Erträge aus Beteiligungen</act:name>
-  <act:id type="guid">9a306ab595380c336f1da27755627a6d</act:id>
+  <act:id type="new">9a306ab595380c336f1da27755627a6d</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16151,7 +16161,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8410 Erträge aus anderen Wertpapieren</act:name>
-  <act:id type="guid">2bf5f5920625f29d35df4903df6d0c48</act:id>
+  <act:id type="new">2bf5f5920625f29d35df4903df6d0c48</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16164,7 +16174,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8420 Sonstige Zinsen und ähnliche Erträge</act:name>
-  <act:id type="guid">94ab530c3107bdd67543c06a267732d3</act:id>
+  <act:id type="new">94ab530c3107bdd67543c06a267732d3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16177,7 +16187,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8430 Abschreibungen auf Finanzanlagen</act:name>
-  <act:id type="guid">122cd35bb4f45a2f3b7f20b942fc55f2</act:id>
+  <act:id type="new">122cd35bb4f45a2f3b7f20b942fc55f2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16190,7 +16200,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8440 Zinsen und ähnliche Aufwendungen</act:name>
-  <act:id type="guid">7fc2d85315f9129ab82019ee43574470</act:id>
+  <act:id type="new">7fc2d85315f9129ab82019ee43574470</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16203,7 +16213,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8450 Außerordentliche Erträge</act:name>
-  <act:id type="guid">f7c6763db36b429aa2523b66bd46c8ce</act:id>
+  <act:id type="new">f7c6763db36b429aa2523b66bd46c8ce</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16216,7 +16226,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8460 Außerordentliche Aufwendungen</act:name>
-  <act:id type="guid">be0b9b51911b1d0398e0051c17f18ee6</act:id>
+  <act:id type="new">be0b9b51911b1d0398e0051c17f18ee6</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16229,7 +16239,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8480 Sonstige Steuern</act:name>
-  <act:id type="guid">e8df2dd00277c85f09f670861d446666</act:id>
+  <act:id type="new">e8df2dd00277c85f09f670861d446666</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16242,7 +16252,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 Personalaufwand</act:name>
-  <act:id type="guid">1e81855b0911ed953a2320581dce5ae8</act:id>
+  <act:id type="new">1e81855b0911ed953a2320581dce5ae8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16253,7 +16263,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8210 Löhne und Gehälter</act:name>
-  <act:id type="guid">2dcfcf299307f9c939e289090e8b0cad</act:id>
+  <act:id type="new">2dcfcf299307f9c939e289090e8b0cad</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16266,7 +16276,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8212 Aushilfslöhne</act:name>
-  <act:id type="guid">36253ee1864d132ccd96103137ea5ecd</act:id>
+  <act:id type="new">36253ee1864d132ccd96103137ea5ecd</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16279,7 +16289,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8214 Bedienungsgelder</act:name>
-  <act:id type="guid">c234d21a2ed1086c62cf2dd90d516e46</act:id>
+  <act:id type="new">c234d21a2ed1086c62cf2dd90d516e46</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16292,7 +16302,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8230 Sozialversicherungsbeiträge</act:name>
-  <act:id type="guid">d3fcc7275a8e32b367469ac2319035a0</act:id>
+  <act:id type="new">d3fcc7275a8e32b367469ac2319035a0</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16305,7 +16315,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8232 Abgeführte Lohnsteuer</act:name>
-  <act:id type="guid">1b151f596b7a9df579dc80aa5dda3f37</act:id>
+  <act:id type="new">1b151f596b7a9df579dc80aa5dda3f37</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16318,7 +16328,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8235 Abgaben für Altersversorgung</act:name>
-  <act:id type="guid">9ce8d0f52c5d189230c72ec66658b544</act:id>
+  <act:id type="new">9ce8d0f52c5d189230c72ec66658b544</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16331,7 +16341,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 SONSTIGE GESCHÄFTSBETRIEBE 2</act:name>
-  <act:id type="guid">236ecb4eda6c6caf934481aa3284562b</act:id>
+  <act:id type="new">236ecb4eda6c6caf934481aa3284562b</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16349,7 +16359,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>1 EINNAHMEN/ERTRÄGE</act:name>
-  <act:id type="guid">7b2cc3c39e45ba427c8851dcea1508cb</act:id>
+  <act:id type="new">7b2cc3c39e45ba427c8851dcea1508cb</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16367,7 +16377,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8500 Umsatzerlöse</act:name>
-  <act:id type="guid">fc1301c26adc2720fc9dbb28cf8b5149</act:id>
+  <act:id type="new">fc1301c26adc2720fc9dbb28cf8b5149</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16380,7 +16390,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8590 Bestandsveränderung</act:name>
-  <act:id type="guid">48ceff842955a8b4de2fe115666bb7af</act:id>
+  <act:id type="new">48ceff842955a8b4de2fe115666bb7af</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16393,7 +16403,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8595 Andere aktivierte Eigenleistungen</act:name>
-  <act:id type="guid">321600900675a9bdb594d2859f6d2ead</act:id>
+  <act:id type="new">321600900675a9bdb594d2859f6d2ead</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16406,7 +16416,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8600 Sonstige betriebliche Erträge</act:name>
-  <act:id type="guid">20af5b83d7227f4852a07554f6a88389</act:id>
+  <act:id type="new">20af5b83d7227f4852a07554f6a88389</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16419,7 +16429,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8622 Verkaufserlöse Anlagevermögen</act:name>
-  <act:id type="guid">f86105bab53f0bc33261159f96f32318</act:id>
+  <act:id type="new">f86105bab53f0bc33261159f96f32318</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16432,7 +16442,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8630 Erträge aus der Auflösung von Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">83f33419c44d83fa027a0c92b507a71c</act:id>
+  <act:id type="new">83f33419c44d83fa027a0c92b507a71c</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16445,7 +16455,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8640 Zuschreibungen</act:name>
-  <act:id type="guid">3ada47da6282510878a43330deb0e5af</act:id>
+  <act:id type="new">3ada47da6282510878a43330deb0e5af</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16458,7 +16468,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>2 AUSGABEN/AUFWENDUNGEN</act:name>
-  <act:id type="guid">4011ec1052da72330134e547cbb83190</act:id>
+  <act:id type="new">4011ec1052da72330134e547cbb83190</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16476,7 +16486,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8650 Aufwendungen für Roh-, Hilfs- und Betriebsstoffe/bezogene Waren</act:name>
-  <act:id type="guid">57fea452738e5da7100f427f49e88a43</act:id>
+  <act:id type="new">57fea452738e5da7100f427f49e88a43</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16489,7 +16499,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8700 Aufwendungen für bezogene Leistungen</act:name>
-  <act:id type="guid">defa7b450def35597c7d2ad313aa9835</act:id>
+  <act:id type="new">defa7b450def35597c7d2ad313aa9835</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16502,7 +16512,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8710 Löhne und Gehälter</act:name>
-  <act:id type="guid">aa7321983cd011b72415790dd9b6c829</act:id>
+  <act:id type="new">aa7321983cd011b72415790dd9b6c829</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16515,7 +16525,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8720 Sozialversicherungsbeiträge</act:name>
-  <act:id type="guid">571bc29e84472966b6cfa4b17d2cf7b8</act:id>
+  <act:id type="new">571bc29e84472966b6cfa4b17d2cf7b8</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16528,7 +16538,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8735 Abgaben für Altersversorgung</act:name>
-  <act:id type="guid">c0cc2f1a85e9e208c8bd15314d406877</act:id>
+  <act:id type="new">c0cc2f1a85e9e208c8bd15314d406877</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16541,7 +16551,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8740 Abschreibungen Anlagevermögen</act:name>
-  <act:id type="guid">145ecad1194688782e87b0353a2e4609</act:id>
+  <act:id type="new">145ecad1194688782e87b0353a2e4609</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16554,7 +16564,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8745 Abschreibungen GWG</act:name>
-  <act:id type="guid">d03311cdbd8bd0c68210c35e0fc54247</act:id>
+  <act:id type="new">d03311cdbd8bd0c68210c35e0fc54247</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16567,7 +16577,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8746 Abschreibungen auf den Sammelposten geringwertige Wirtschaftsgüter</act:name>
-  <act:id type="guid">4c67f06238c5698268f4d1b9e24cfc17</act:id>
+  <act:id type="new">4c67f06238c5698268f4d1b9e24cfc17</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16580,7 +16590,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8770 Abschreibungen auf Umlaufvermögen, unüblich hoch</act:name>
-  <act:id type="guid">aa51fce7977d971badb45d362448acc2</act:id>
+  <act:id type="new">aa51fce7977d971badb45d362448acc2</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16593,7 +16603,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8800 Sonstige betriebliche Aufwendungen</act:name>
-  <act:id type="guid">5991543e40ff55031b0446d1d9cb5231</act:id>
+  <act:id type="new">5991543e40ff55031b0446d1d9cb5231</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16606,7 +16616,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8830 Einstellungen in Sonderposten mit Rücklageanteil</act:name>
-  <act:id type="guid">21c990d5d381326cb0142930db030345</act:id>
+  <act:id type="new">21c990d5d381326cb0142930db030345</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16619,7 +16629,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8833 Anlagenabgänge Restbuchwerte</act:name>
-  <act:id type="guid">c05dd061bb9a92ff5e7dcec36ec90f7a</act:id>
+  <act:id type="new">c05dd061bb9a92ff5e7dcec36ec90f7a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16632,7 +16642,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8834 Steuerberatungskosten</act:name>
-  <act:id type="guid">c309f874704e141d4b768703c22dab90</act:id>
+  <act:id type="new">c309f874704e141d4b768703c22dab90</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16645,7 +16655,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8838 Anteilige Umsatzsteuerzahlungen</act:name>
-  <act:id type="guid">69e2d470ebbbc8798c1c0a5e5ae17d32</act:id>
+  <act:id type="new">69e2d470ebbbc8798c1c0a5e5ae17d32</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16658,7 +16668,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8840 Aufzuteilende Vorsteuer3)</act:name>
-  <act:id type="guid">3d3143026ebc76de72c771503686a837</act:id>
+  <act:id type="new">3d3143026ebc76de72c771503686a837</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16671,7 +16681,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8842 Abziehbare Vorsteuer3)</act:name>
-  <act:id type="guid">a6f0a39616455b4133036d76e61aa785</act:id>
+  <act:id type="new">a6f0a39616455b4133036d76e61aa785</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16684,7 +16694,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8844 Nicht abziehbare Vorsteuer</act:name>
-  <act:id type="guid">3181072f35ffb6f7fb4d1351772b196f</act:id>
+  <act:id type="new">3181072f35ffb6f7fb4d1351772b196f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16697,7 +16707,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8850 Erträge aus Beteiligungen</act:name>
-  <act:id type="guid">581f232c61226a805719615be4ab36a5</act:id>
+  <act:id type="new">581f232c61226a805719615be4ab36a5</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16710,7 +16720,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8860 Erträge aus anderen Wertpapieren</act:name>
-  <act:id type="guid">575aef0d052f341f14d0a60baf98f5bf</act:id>
+  <act:id type="new">575aef0d052f341f14d0a60baf98f5bf</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16723,7 +16733,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8870 Sonstige Zinsen und ähnliche Erträge </act:name>
-  <act:id type="guid">d6d5c656e280914f4b4c28625dc7b479</act:id>
+  <act:id type="new">d6d5c656e280914f4b4c28625dc7b479</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16736,7 +16746,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8880 Abschreibungen auf Finanzanlagen </act:name>
-  <act:id type="guid">e56d92498accb6e33914b489b5ed61f3</act:id>
+  <act:id type="new">e56d92498accb6e33914b489b5ed61f3</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16749,7 +16759,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8890 Zinsen und ähnliche Aufwendungen </act:name>
-  <act:id type="guid">767f9dd3b21c34dbcc5085444098189b</act:id>
+  <act:id type="new">767f9dd3b21c34dbcc5085444098189b</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16762,7 +16772,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8900 Außerordentliche Erträge </act:name>
-  <act:id type="guid">2002f0d92c8e0036692b35ad5d188005</act:id>
+  <act:id type="new">2002f0d92c8e0036692b35ad5d188005</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16775,7 +16785,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8910 Außerordentliche Aufwendungen </act:name>
-  <act:id type="guid">53903c93bf24e6daeb1f628901b46794</act:id>
+  <act:id type="new">53903c93bf24e6daeb1f628901b46794</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16788,7 +16798,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8930 Sonstige Steuern</act:name>
-  <act:id type="guid">bfbaee12346273a9a36bead324c34d5a</act:id>
+  <act:id type="new">bfbaee12346273a9a36bead324c34d5a</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16801,7 +16811,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>3 ERTRAGSSTEUERPFLICHTIG GEWORDENE ZWECKBETRIEBE </act:name>
-  <act:id type="guid">8268da381a30e25c7c483162066858d4</act:id>
+  <act:id type="new">8268da381a30e25c7c483162066858d4</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16819,7 +16829,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8980 Umgebuchte Einnahmen bisheriger Zweckbetriebe</act:name>
-  <act:id type="guid">b972a28a4cb42e1f1d840c1d8b762a12</act:id>
+  <act:id type="new">b972a28a4cb42e1f1d840c1d8b762a12</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16832,7 +16842,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8985 Erlöse 19 % USt </act:name>
-  <act:id type="guid">c1f3c71884280993c94ce2a62a974d81</act:id>
+  <act:id type="new">c1f3c71884280993c94ce2a62a974d81</act:id>
   <act:type>INCOME</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16845,7 +16855,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8986 Aufwand aus Storno Erlöse 7 % USt </act:name>
-  <act:id type="guid">2aa91657c22060f77177382a48e7922f</act:id>
+  <act:id type="new">2aa91657c22060f77177382a48e7922f</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16858,7 +16868,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8987 Gegenkonto zu 8985/8986 </act:name>
-  <act:id type="guid">cb6153193c5da47a31e6352dc9a2c2b9</act:id>
+  <act:id type="new">cb6153193c5da47a31e6352dc9a2c2b9</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
@@ -16871,7 +16881,7 @@
 </gnc:account>
 <gnc:account version="2.0.0">
   <act:name>8990 Umgebuchte Ausgaben bisheriger Zweckbetriebe </act:name>
-  <act:id type="guid">8e2bc9c3820024b25b2897a880c30350</act:id>
+  <act:id type="new">8e2bc9c3820024b25b2897a880c30350</act:id>
   <act:type>EXPENSE</act:type>
   <act:commodity>
     <cmdty:space>ISO4217</cmdty:space>
