Gruppe C140: ALLOWANCE OR CHARGE PERCENTAGE
| Code | C140 | 
| Name | ALLOWANCE OR CHARGE PERCENTAGE | 
| Beschreibung | Allowance or charge percentage relating to a specified basis. | 
Elemente
| Element Nr | Name | Opt/Mand. | 
|---|---|---|
| 5424 | Allowance/charge percentage | Mandatory | 
| 5427 | Allowance/charge percent basis qualifier | Optional |