1

Accumulated Balance Sheet: The balance is calculated from the balance carryforward of periods 01 to the upper limit of the specified reporting and comparison period. The lower level specified is ignored in this case. Balance sheet accounts and P&L accounts are treated in the same way.

2

Flow of Funds Analysis: The balance is calculated for all specified reporting and comparison periods. Balance carryforward is not applied. Balance sheet accounts and P&L accounts are treated in the same way.

3

Combination of the values 1 and 2. Here, the balance sheet accounts are treated in the same way as with value 1 and P&L accounts are treated in the same way as with value 2.

4

Opening Balance Sheet: Here, only the balance carryforward for the reporting and comparison periods is applied. With this variant, accounts to which no postings have yet been made or that have a zero balance are also shown.