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July 28, 2009

AGENDA
OBJECTIVE GLOSSARY BACKGROUND CIN INTERFACE BETWEEN SAP AND CIN INDIAN LOCALISATION COVERAGE PROCESSES IN SAP WITH CIN PROCUREMENT SALES FINANCE REPORTS

July 28, 2009

Country Version India

July 28, 2009

OBJECTIVE

TO ENLIGHTEN THE PARTICIPANTS ON COUNTRY VERSION INDIA (CIN) AND THE VARIOUS REQUIREMENTS WHICH ARE TO BE COMPLETED UNDER THE INDIAN STATUTE.

HOW CIN INTERFACES WITH SAP SD, MM AND FI PROCESSES AND MEETS THE REPORT REQUIREMENTS .

AT THE END OF THE PRESENTATION , EACH PARTICIPANT WILL HAVE A FAIR KNOWLEDGE OF THE REQUIREMENTS AND INTERFACES OF CIN WITH SAP

July 28, 2009

GLOSSARY
CIN - COUNTRY VERSION INDIA INPUT TAX -Tax that is charged by the vendor. A claim for refund of the deductible portion of input tax can be submitted to the tax authorities OUTPUT TAX -Tax levied on customers at all levels of production and trade. Output tax represents a tax liability. SERVICE TAX - Tax levied on the customer on services specified by the Government. DEPOT - Depot is a plant where the material is stored and sold. There is no manufacturing activity at the depot. The depots when registered with the excise authorities can pass on the Modvat benefits to the customer.

July 28, 2009

GLOSSARY
EXCISE DUTY (BED) - A quantity-based tax which must be paid when a dutiable material is moved from a duty-free (bonded) location to a duty-paid (unbonded) location or the customer. Also known as excise tax. The excise duty is based on the quantity / Value of material moved. AED Additional Excise duty is a duty which is calculated over and above the Excise Duty payable on the material. SED Special Excise Duty is an additional duty levied on certain materials depending on the characteristics of the material. The statute specifies these materials. CHAPTER ID All materials that are required for manufacturing and subsequently those which are manufactured, are classified under the Central Excise Law into chapters. These chapters are further subdivided into headings and subheadings, which together form the chapter ID. Chapter ID 7216.10 is an example.
July 28, 2009

GLOSSARY
CVD Countervailing duty is a levy charged on the imports of materials in lieu of excise duty. CENVAT Central Value Added Tax. The tax is levied on the difference between the output and the input value. This is also referred as MODVAT. CESS Cess is a tax imposed for a specific purpose under different acts with reference to certain goods. Cess is levied at the time of removal of goods from the factory. OCTROI A levy payable on the material to the local authorities. ASSESSABLE VALUE - Denotes the value of goods that you have manufactured in-house at the price as assessed by an authorized auditor. SETOFF A certain percentage of input tax which is refunded by the government to the manufacturer. This refund does not form part of material cost.
July 28, 2009

GLOSSARY
INTERSTATE TRANSACTIONS - A transaction where the goods / material are traded between two different states. CONCESSIONAL TAX FORMS The Government announces tax concessions in excise and taxes on sales and purchase. This can be availed by submitting the forms prescribed by the Government. E.g C form , AR4 , CT3. TDS - Tax deducted at source ( Withholding tax) is a form of indirect taxation deducted at the beginning of the payment flow. Generally, an amount is withheld and paid over or reported to the tax authorities on behalf of (as opposed to by) the person subject to tax, the exception being self-withholding tax. If a withholding tax exemption is available, withholding tax is not withheld.

July 28, 2009

GLOSSARY
REGISTERS The registers are the books prescribed having specific format under the statute e.g RG23A,RG23D. RETURNS The prescribed forms having a specified format under the statute e.g. RT12, RG1, ANNUAL RETURN FOR TDS.

July 28, 2009

BACKGROUND
FIRST VERSION DEVELOPED IN 1996 IN RESPONSE TO NEEDS OF INDIAN CUSTOMERS STANDARD PRODUCT SUPPLIED BY SAP AS AN ADD-ON CONFORMS TO SAP DEVELOPMENT STANDARD (LOOK AND FEEL ETC) SUPPORTED BY SAP DEVELOPMENT LAB AT BANGALORE

ALL BUDGET 2002 CHANGES INCORPORATED

July 28, 2009

CIN INTERFACE WITH SAP FI SD MM HR


FI SD MM HR

SAP

ZIND

CIN

FI - INTERFACE COMPONENT INSTALL COMPONENT ACTIVATE COMPONENT ACTIVATE PROCESSES OPEN FI - INTERFACE
July 28, 2009

CIN INTERFACE WITH SAP


COUNTRY VERSION INDIA INSTALLATION COPIES THE FOLLOWING 3. STANDARD INDIA TEMPLATES 4. TAX PROCEDURE (TAXINJ) 5. CONDITIONS EXCISE, TAXES ON SALES & PURCHASE, TAX, CVD ETC SERVICE

6. TABLES , FUNCTION MODULES , NO.RANGE OBJECTS, CUSTOMER EXITS 7. TAX DEPRECIATION KEYS

July 28, 2009

INDIAN LOCALISATION COVERAGE


COVERS THE FOLLOWING CENTRAL / LOCAL SALES TAX SALES TAX SETOFF PURCHASE TAX CONCESSIONAL TAX FORMS SERVICE TAX OCTROI

July 28, 2009

INDIAN LOCALISATION COVERAGE


BASIC / ADDITIONAL / SPECIAL EXCISE DUTY MAINTENANCE OF RATES ON VENDOR CLASS MAINTENANCE OF RATES AS PERCENTAGE & AMOUNT UTILISATION OF MODVAT FORTNIGHTLY PAYMENT CVD ( IMPORTS) SUB-CONTRACTING SUB-CONTRACTING CHALLANS RECONCILIATION OF QUANTITIES MAINTENANCE OF 57F4 REGISTER

July 28, 2009

INDIAN LOCALISATION COVERAGE


MODVAT UPDATING OF PART-I REGISTER FOR QUANTITY UPDATING OF PART-II REGISTER FOR VALUE UPDATING OF RG23D REGISTER FOR DEPOT PRINTING OF EXCISE REGISTERS PART-I / PART-II REGISTERS RG1 REGISTER RT12 RETURN FACILITY FOR DOWNLOAD

July 28, 2009

INDIAN LOCALISATION COVERAGE


EXTENDED WITHHOLDING TAX WITHHOLDING TAX ON DOWN PAYMENTS / INVOICES / PROVISIONS ACCUMULATIONS MULTIPLE TAX LINE ITEMS IN ONE INVOICE CALCULATION ALTERNATIVES (GROSS, NET, OFFSET) ROUNDING OPTIONS PAYMENT DUE DATES BY BUSINESS PLACE CHALLAN UPDATE AND ACCOUNT CLEARING SURCHARGE ON WITHHOLDING TAX CERTIFICATE NUMBERING FOR DIFFERENT SECTIONS / BUSINESS PLACE CERTIFICATE PRINTING WITH CUSTOMISABLE LAYOUT ANNUAL RETURNS FOR VARIOUS SECTIONS OF INCOME TAX ACT

July 28, 2009

INDIAN LOCALISATION - IMG

July 28, 2009

INDIAN LOCALISATION - IMG

In these steps the Basis team performs the installation & activation of Country Version

July 28, 2009

IMG- ACTIVATE FI/CO INTERFACE

ADD ENTRY ZIND FI/CO COMPONENT FOR COUNTRY VERSION INDIA

July 28, 2009

IMG- ACTIVATE CIN FOR FISCAL YEARS

ACTIVE INDICATOR

FISCAL YEAR UPTO AND INCLUDING WHICH TRANSACTION APPLIES

July 28, 2009

IMG- ACTIVATE PROCESSES

Activate Components

July 28, 2009

IMG- ACTIVATE PRODUCTS

ACTIVATE PRODUCT EXTENDED WITHHOLDING TAX

July 28, 2009

IMG- GLOBAL SETTING COMPANY CODE

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18.

Company code CENVAT Document Type DR / CR Overwrite Indicator Automatic Balance Adjustment Indicator Beginning of Government Fiscal Year Invoice Selection Procedure LIFO , FIFO Number of Excise Invoice to be selected Days to be considered for Invoice Selection TDS Document Type Excise Utilization Document Type Excise Duty Rounding in Procurement Cycle Excise duty rounding in sales and Distribution Immediate credit for Capital Goods GL Account for CVD Exchange Rate Type Exchange Rate type for Export Changed By Changed On

July 28, 2009

IMG- GLOBAL SETTING REGISTARTION ID

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.

Registration ID ECC NO Excise Registration No. Excise Range Excise Division Excise Collectorate Additional Excise Duty Indicator Special Duty Indicator Indicator CESS Indicator Number Items In Excise Invoice Register Set Description Partial CENVAT credit Indicator

July 28, 2009

IMG- GLOBAL SETTING PLANT

Registration ID Indicator for Factory / Depot PLANT

July 28, 2009

IMG- GLOBAL SETTING EXCISE GROUP

Auto Posting of RG23D

Default GR Qty.
Creation of Part-1 for Block Stock

No. Of GR Per Excise INV.

Creation of Part-1 for STO Creation of Part-1 for Consumption Stock

Depot Indicator

Automatic Posting Indicator


Excise Group Registration ID Indicator for Auto Creation Of Excise Invoice

Folio Creation For RG23D

July 28, 2009

IMG- GLOBAL SETTING SERIES GROUP

Immediate Utilization of MODVAT

Series Group For creating Number Range

No Utilization Indicator

July 28, 2009

IMG- GLOBAL SETTING EXCISE DEFAULTS

Tax Procedure Various Excise Conditions and the Rate used as defaults

July 28, 2009

IMG- GLOBAL SETTING EXCISE DEFAULTS

EXCISE TAX INDICATORS This Identifies the Class 3. 4. Normal SSI

July 28, 2009

IMG- ACCOUNTING TRANSACTION ACCOUNT

Account Names. This account names are used by the program To determine the GL account.

The sub-transaction type used for determining different account

Transaction Account. These are pre defined in the system


July 28, 2009

IMG- ACCOUNTING ASSIGN GL ACCOUNT

Assign GL account to transaction type, sub-transaction type and account Name defined in the earlier step.

July 28, 2009

IMG- ACCOUNTING MININIMUM BALANCE

Maintain Minimum balance for each excise group and account name. The system will check the balance before utilization.

July 28, 2009

IMG- LOGISTICS INCOMING EXCISE INVOICE

July 28, 2009

IMG- LOGISTICS FIELD SELECTION

In this transaction the field characteristics can be set. (Input / Required / Display / Hide) Also the field can be Highlighted.

July 28, 2009

IMG- LOGISTICS PROCESSING MODE

The Transaction can be activated for each processing mode by setting the active flag.

Processing Mode A01 Capture A02 Change A03 Display A04 Cancel - A05 Post

July 28, 2009

IMG- LOGISTICS REFERENCE DOCUMENT

In This step set how the system should reference the data for each transaction and processing mode. Set the Active flag for this to work.

July 28, 2009

IMG- LOGISTICS REJECTION CODES

In this Step Define the rejection code for Incoming Invoice. The Excise on the rejection can be assigned to MODVAT on hold instead of MODVAT clearing by setting the posting indicator

July 28, 2009

IMG- LOGISTICS MOVEMENT TYPES

Populate the Movement Types and register types. This will enable the POPUP during preparation of Goods Receipt

EXCISE POPUP

July 28, 2009

IMG- LOGISTICS SUB-CONTRACTING

In this step group the different Movement types used for sub-contracting

July 28, 2009

IMG- LOGISTICS SUB-CONTRACTING

2. 3. 4. 5. 6. 7. 8.

In this step set the subContacting attributes such as :Sub-contract period Rate of Excise Duty Movement group - Issue Movement group Receipt Number Range ID How value to be determined Output Type For printing

July 28, 2009

IMG- SALES AND DISTRIBUTION

July 28, 2009

IMG- ASSIGN BILLING TYPE TO DELIVERY

In this step assign the Sales and Distribution Deliver type to the Sales and Distribution Billing type. Ensure that one entry with blank delivery type is created with Debit note billing type assigned. This is required to pay supplementary excise duty.

July 28, 2009

IMG- EXCISE GRP & SERIES GRP DETERMINATION

Populate various fields in the table. The entries in the tables are used to automatically determine the excise group and series group and thus the excise invoice number and type of sale.

July 28, 2009

IMG- FORM TYPES

July 28, 2009

IMG- FORM TYPES

In this step define the various excise form types e.g. CT3 , AR4 Etc. This form type is used in master data for determining the excise indicator.

July 28, 2009

IMG- EXTENDED WITHHOLDING TAX

July 28, 2009

IMG- EWT BUSINESS PLACE

Business place is an entity responsible for deduction of Tax at source and payment to the Government on due dates. The Business place is also responsible for issuing the certificate and filing of return. The business place is registered with the government. The business place is also used in reporting.

July 28, 2009

IMG- EWT ASSIGN DOCUMENT TYPE

In this step Accounting Document type for each process

July 28, 2009

PROCUREMENT PROCESS
REQUIREMENTS AS PER INDIAN STATUTE 4. 5. 6. 7. 8. 9. CALCULATION OF EXCISE DUTY BASED ON MATERIAL AND CHAPTER ID COMBINATION CALCULATION OF EXCISE BASED ON CLASS OF VENDOR CALCULATION OF INPUT TAX BASED ON INTERSTATE TRANSACTIONS CALCULATION OF INPUT TAX SETOFF ON INCOMING MATERIAL (APPLICABLE TO FACTORY). CAPTURE OF PART I AND PART II FOR CENVAT. SUBCONTRACTING U/S 57F4 WITHOUT PAYMENT OF EXCISE DUTY

10. SUBCONTRACTING QUANTITY RECONCILIATION & SETTLEMENT 11. SUBCONTRACTING PAYMENT OF EXCISE DUTY FOR NONRECEIPT OF MATERIAL AFTER SPECIFIED PERIOD.

July 28, 2009

PROCUREMENT SCENARIOS LOCAL MATERIALS IMPORT MATERIALS SUB CONTRACTING CAPITAL GOODS STOCK TRANSFER
July 28, 2009

TAX CALCULATION AT HUNTSMAN PURCHASE


1. 2. 3. 4. 5. TAXES ON SALES & PURCHASE ARE MAINTAINED AT FEDERAL LEVEL AND STATE LEVEL THE EXCISE CONDITION IS MAINTAINED AT 100% THE EXCISE RATE FOR THE MATERIAL IS MAINTAINED IN CIN MASTER. THE INPUT / OUTPUT TAX RATE IS MAINTAINED FOR FEDERAL TAX AND STATE LEVEL TAX CONDITIONS PERCENTAGE OF SETOFF ON INPUT TAX IS MAINTAINED IN SETOFF CONDITION

July 28, 2009

HOW TAXES ARE DETERMINED


1. 2. 3. 4. 5. THE CHAPTER ID FROM CIN TABLE FOR THE MATERIAL EXCISE RATE DERIVED FROM CHAPTER ID FROM CIN MASTER IN TAX PROCEDURE 100% OF THE RATE IS CALCULATED THE TAX CODE IS ENTERED IN THE LINE ITEM AND THE JURISDICTION OF THE VENDOR IS ACCETPTED AS AN INPUT., THE CVD IS ENTERED MANUALLY IN THE PRICING SCHEMA.

July 28, 2009

PROCUREMENT- LOCAL PURCHASE


SAP CREATE PO PRICING CIN

Excise Rate Determination Based on Material / Chapter ID and Vendor Class Simulate & Post Cenvat. Update Part I -Qty Update Part II Val A/c. Determination

GR

IV

This also updates the excise header / line item tables.


July 28, 2009

PROCUREMENT- IMPORT PURCHASE


SAP CREATE PO PRICING Create Excise Invoice for CVD. This is entered manually in Pricing Update Part I - Qty Simulate & Post Cenvat. Update Part II Val A/c. Determination CIN

GR

IV

This also updates the excise header / line item tables.


July 28, 2009

PROCUREMENT SUB-CONTRACT
SAP CREATE PO TRF. POSTING Create Sub- Contract Challan w.r.t mat. doc. Print Excise Challan Update Register CIN

GR

IV
July 28, 2009

Settle w.r.t. subcontract challan. Consumes the child material. Updates Register Reconciliation and Completion of Challan

This also updates the excise header / line item tables.

PROCUREMENT CAPITAL GOODS


SAP CREATE PO PRICING CIN

Excise Rate Determination Based on Material / Chapter ID and Vendor Class Simulate & Post Cenvat. Update Part I -Qty Update Part II Val A/c. Determination 50% - current year 50% - next year.

GR

IV
July 28, 2009

This also updates the excise header / line item tables.

PROCUREMENT STOCK TRANSFER


SAP CREATE STO CIN

GR WRT DELIVERY

Capture Excise Details in RG23D Folio No. is created for each material received. Update Registers / Tables

This also updates the excise header / line item tables.


July 28, 2009

SALES PROCESS
REQUIREMENTS AS PER INDIAN STATUTE 3. 4. 5. 6. 7. 8. 9. CALCULATION OF EXCISE DUTY BASED ON MATERIAL AND CHAPTER ID COMBINATION CALCULATION OF EXCISE BASED ON CONCESSIONAL FORMS. CALCULATION OF OUTPUT TAX BASED ON INTERSTATE TRANSACTIONS MAINTENANCE & PRINTING OF EXCISE / ST. DETAILS OF CUSTOMERS ON INVOICES USAGE OF PRE-PRINTED INVOICE NO. EXCISE INVOICE NO. SHOULD START WITH NO.1 FOR EVERY GOVERNMENT FISCAL YEARIN DEPOT. MAINTENANCE OF RG23D REGISTER IN DEPOTS

10. REPRODUCTION OF ALL EXCISE DETAILS ON DEPOT INVOICES WRT SOURCE DOCUMENT. 11. IDENTIFICATION OF DEPOT SALES / FIRST STAGE / SECOND STAGE DEALERS IN DEPOT
July 28, 2009

SALES PROCESS
2. 3. 4. 5. 6. MAINTAINING SEPARATE FOLIO NO. FOR ALL INCOMING MATERIAL IN DEPOT . MAINTAINING ENTRY NO. FOR EACH FOLIO FOR OUTGOING MATERIAL IN DEPOT. LEVY OF SERVICE TAX ON ALL SERVICES RENDERED FROM FACTORY / DEPOT. PAYMENT OF CESS ON CERTAIN CATEGORY OF MATERIALS (IF APPLICABLE). MAINTAINING OF EXCISE RULES

July 28, 2009

SALES SCENARIOS

FACTORY SALES

STOCK TRANSFER

DEPOT SALES

July 28, 2009

TAX CALCULATION AT HUNTSMAN- SALES


1. 2. 3. 4. 5. TAXES ON SALES & PURCHASE ARE MAINTAINED AT FEDERAL LEVEL AND STATE LEVEL THE EXCISE CONDITION IS MAINTAINED AT 100% THE EXCISE RATE FOR THE MATERIAL IS MAINTAINED IN CIN MASTER. THE INPUT / OUTPUT TAX RATE IS MAINTAINED FOR FEDERAL TAX AND STATE LEVEL TAX CONDITIONS REGIONS ARE MAINATINED AT PLANT / CUSTOMER

July 28, 2009

TAXES ARE DETERMINED BY THE SYSTEM


1. 2. 3. 4. 5. THE CHAPTER ID FROM CIN TABLE FOR THE MATERIAL EXCISE RATE DERIVED FROM CHAPTER ID FROM CIN MASTER IN TAX PROCEDURE 100% OF THE RATE IS CALCULATED THE JURISDICTION IS DETERMINED BASEED REGION MAINTAINED IN CUSTOMER MASTER AND PLANT, IF THE REGION IS SAME THEN STATE LEVEL TAXES ARE APPLICABLE ELSE FEDERAL TAXES WILL BE APPLICABLE . THIS IS DETERMINED BY THE ROUTINES IN TAX PROCEDURES. THE TAXES ON SALES AND PURCHASES ARE DETERMINED BASED ON THE TAX CODES

6.

July 28, 2009

SALES SCENARIOS FACTORY SALES


SAP CREATE SO DELIVERY CIN Excise Rate Determination Based on Material / Chapter Id / Form type. ST based on Jurisdiction and Tax Codes Excise Inv. WRT SAP Billing Doc. Selection of Rules Update No. Range Update Tables A/c Determination

PGI

BILLING

This also updates the excise header / line item tables.


July 28, 2009

SALES SCENARIOS STOCK TRANSFER


SAP DELIVERY W.R.T STO CREATED IN PROCUREMENT CIN

PGI Excise Inv. WRT SAP Billing Doc. Selection of Rules Update No. Range Update Tables A/c Determination for EXCISE

BILLING

This also updates the excise header / line item tables.


July 28, 2009

SALES SCENARIOS DEPOT SALES


SAP CREATE SO DELIVERY CIN Excise Rate Determination Based on Material / Chapter Id. Excise Inv. WRT SAP Material Doc. Select Excise Inv. From RG23D register Selection of Rules Update No. Range Update Tables

PGI

BILLING

This also updates the excise header / line item tables.


July 28, 2009

REQUIREMENT OF FINANCE
WITHHOLDING TAX ACCUMULATION OF TAX BASE AMOUNT CERTIFICATE NUMBERING BASED ON BUSINESS PLACE AND IT SECTION ANNUAL RETURN FOR EACH SECTION PAYMENT OF WITHHODING TAX CALCULATION OF SURCHARGE CERTFICATE PRINTING SHOWING TAX RATE INCLUSIVE OF SURCHARGE PAYMENT BY DUE DATE

EXCISE DUTY FORTNIGHTLY PAYMENT

July 28, 2009

PROCESS OF WITHHOLDING TAX


TDS ON PAYMENT REQUEST FOR DOWN PAYMENT PAYMENT OF REQUEST CALCULATE TDS ACCOUNTING TDS ON INVOICE CALCULATE TDS ADJ. FOR DOWN PAYMENT

PAYMENT OF TDS UPDATE CHALLAN PRT CERTIFICATE

THE TABLES FOR TDS AND CERTIFICATES ARE UPDATED


July 28, 2009

ANNUAL RETURN

PROCESS FOR PAYMENT OF EXCISE


SELECTION OF DATES UTILIZATION

SELECTION OF REGISTERS RG23A,RG23C,PLA PAYMENT ACCOUNTING


THE TABLES FOR EXCISE ARE UPDATED
July 28, 2009

STATUTORY REGISTERS / REPORTS


RG23A PART I REGISTER RG23A PART II REGISTER RG23C PART I REGISTER RG23C PART II REGISTER RG1 REPORT RT12 REPORT 57F REGISTER RG23D REGISTER TDS CERTIFICATES REPORT TDS ANNUAL RETURN REPORT

ALL THE REGISTERS & REPORTS WITH CUSTOMIZABLE LAYOUT WITH DOWNLOAD FACILITY ARE AVAILABLE AS PART OF STANDARD CIN

July 28, 2009

IMPORTANT CIN TABLES AND FUNCTION MODULES


TABLES :- All CIN tables start with J_1I and J_2I. There are 129 tables. J_1IEXCHDR J_1IEXCDTL J_2IRULES (Header data of excise doc.) (Line item data of excise doc.) (Table for maintenance of excise rules )

FUNCTION MODULES :- All CIN function modules start with J_1I . There are 151 Function Modules. J_1I_DETERMINE_EXCISE_YEAR J_1I2_FI_POST_MODVAT_AMOUNT J_1IEWT_CHALLAN_UPDATE Determines the excise year FI posting for a given modvat amt and GR Internal Challan Number Updates. EWT-India.

July 28, 2009

FISCAL YEAR
All the statutory reports and registers have to be maintained as per the Government Fiscal Year. The Government Fiscal year starts from 1st of April and ends on 31st of March of the subsequent year.

The Income Tax Depreciation has to be calculated on the basis of the Government Fiscal Year basis.

July 28, 2009

NUMBER RANGES
Number Range Objects for CIN are different from the standard SAP . There are 21 number range objects. J_1ICERT J_1IEXCINV No range for Certificate Printing-EWT India. Excise invoice number

The year dependent no.ranges will have to be maintained for all the objects. Number Range in case of withholding tax certificate should be maintained for a business place and withholding tax section. In case of Depots the excise invoice number range should start with 1 for every government fiscal year.

July 28, 2009

HOW NUMBER RANGE ARE DEFINED IN CIN


PLANT

SERIES 01

EXCISE GROUP 01

SERIES 02

NO.RANGE ID-01

NO.RANGE ID - 01

NO.RANGE

NO.RANGE

July 28, 2009

Th ank You for Your Time !

July 28, 2009

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