Recordkeeping, record, how to book Provisions
In kontogrupp 22 recorded provisions.
| 2210 | Provisions for pensions under the Pension Security Act | |
| 2220 | Provisions for guarantees | |
| 2230 | Other provisions for pensions and similar obligations | |
| 2240 | Provisions for deferred taxes | [Not K2] |
| 2250 | Other provisions for taxes | |
| 2260 | Optional main account | |
| 2270 | Optional main account | |
| 2280 | Optional main account | |
| 2290 | Other provisions |