| 3560 | Billed expenses to subsidiaries | 3561 | Invoiced costs of parent |
| 3562 | Billed expenses to subsidiaries | ||
| 3563 | Invoiced costs to other group companies |
| 3560 | Billed expenses to subsidiaries | 3561 | Invoiced costs of parent |
| 3562 | Billed expenses to subsidiaries | ||
| 3563 | Invoiced costs to other group companies |