1 package SL::DB::Invoice;
6 use List::Util qw(first sum);
8 use Rose::DB::Object::Helpers qw(has_loaded_related forget_related);
9 use SL::DB::MetaSetup::Invoice;
10 use SL::DB::Manager::Invoice;
11 use SL::DB::Helper::Payment qw(:ALL);
12 use SL::DB::Helper::AttrHTML;
13 use SL::DB::Helper::AttrSorted;
14 use SL::DB::Helper::FlattenToForm;
15 use SL::DB::Helper::LinkedRecords;
16 use SL::DB::Helper::PriceTaxCalculator;
17 use SL::DB::Helper::PriceUpdater;
18 use SL::DB::Helper::TransNumberGenerator;
19 use SL::Locale::String qw(t8);
20 use SL::DB::CustomVariable;
22 __PACKAGE__->meta->add_relationship(
24 type => 'one to many',
25 class => 'SL::DB::InvoiceItem',
26 column_map => { id => 'trans_id' },
28 with_objects => [ 'part' ]
32 type => 'one to many',
33 class => 'SL::DB::Invoice',
34 column_map => { id => 'storno_id' },
36 sepa_export_items => {
37 type => 'one to many',
38 class => 'SL::DB::SepaExportItem',
39 column_map => { id => 'ar_id' },
40 manager_args => { with_objects => [ 'sepa_export' ] }
43 type => 'many to many',
44 map_class => 'SL::DB::SepaExportItem',
46 map_to => 'sepa_export',
50 class => 'SL::DB::Shipto',
51 column_map => { id => 'trans_id' },
52 query_args => [ module => 'AR' ],
55 type => 'one to many',
56 class => 'SL::DB::AccTransaction',
57 column_map => { id => 'trans_id' },
59 with_objects => [ 'chart' ],
60 sort_by => 'acc_trans_id ASC',
64 type => 'one to many',
65 class => 'SL::DB::Dunning',
66 column_map => { id => 'trans_id' },
67 manager_args => { with_objects => [ 'dunnings' ] }
71 __PACKAGE__->meta->initialize;
73 __PACKAGE__->attr_html('notes');
74 __PACKAGE__->attr_sorted('items');
76 __PACKAGE__->before_save('_before_save_set_invnumber');
80 sub _before_save_set_invnumber {
83 $self->create_trans_number if !$self->invnumber;
90 sub items { goto &invoiceitems; }
91 sub add_items { goto &add_invoiceitems; }
92 sub record_number { goto &invnumber; };
95 # For compatibility with Order, DeliveryOrder
96 croak 'not an accessor' if @_ > 1;
100 # it is assumed, that ordnumbers are unique here.
101 sub first_order_by_ordnumber {
104 my $orders = SL::DB::Manager::Order->get_all(
106 ordnumber => $self->ordnumber,
111 return first { $_->is_type('sales_order') } @{ $orders };
114 sub abschlag_percentage {
116 my $order = $self->first_order_by_ordnumber or return;
117 my $order_amount = $order->netamount or return;
118 return $self->abschlag
119 ? $self->netamount / $order_amount
125 die 'not a setter method' if @_;
127 return ($self->amount || 0) - ($self->netamount || 0);
130 __PACKAGE__->meta->make_attr_helpers(taxamount => 'numeric(15,5)');
134 return $self->paid >= $self->amount;
137 sub _clone_orderitem_delivery_order_item_cvar {
140 my $cloned = $_->clone_and_reset;
141 $cloned->sub_module('invoice');
147 my ($class, $source, %params) = @_;
149 croak("Unsupported source object type '" . ref($source) . "'") unless ref($source) =~ m/^ SL::DB:: (?: Order | DeliveryOrder ) $/x;
150 croak("Cannot create invoices for purchase records") unless $source->customer_id;
152 require SL::DB::Employee;
154 my (@columns, @item_columns, $item_parent_id_column, $item_parent_column);
156 if (ref($source) eq 'SL::DB::Order') {
157 @columns = qw(quonumber delivery_customer_id delivery_vendor_id);
158 @item_columns = qw(subtotal);
160 $item_parent_id_column = 'trans_id';
161 $item_parent_column = 'order';
164 @columns = qw(donumber);
166 $item_parent_id_column = 'delivery_order_id';
167 $item_parent_column = 'delivery_order';
170 my $terms = $source->can('payment_id') ? $source->payment_terms : undef;
171 $terms = $source->customer->payment_terms if !defined $terms && $source->customer;
173 my %args = ( map({ ( $_ => $source->$_ ) } qw(customer_id taxincluded shippingpoint shipvia notes intnotes salesman_id cusordnumber ordnumber department_id
174 cp_id language_id taxzone_id globalproject_id transaction_description currency_id delivery_term_id), @columns),
175 transdate => DateTime->today_local,
176 gldate => DateTime->today_local,
177 duedate => $terms ? $terms->calc_date(reference_date => DateTime->today_local) : DateTime->today_local,
182 employee_id => (SL::DB::Manager::Employee->current || SL::DB::Employee->new(id => $source->employee_id))->id,
185 $args{payment_id} = ( $terms ? $terms->id : $source->payment_id);
187 if ($source->type =~ /_delivery_order$/) {
188 $args{deliverydate} = $source->reqdate;
189 if (my $order = SL::DB::Manager::Order->find_by(ordnumber => $source->ordnumber)) {
190 $args{orddate} = $order->transdate;
193 } elsif ($source->type =~ /_order$/) {
194 $args{deliverydate} = $source->reqdate;
195 $args{orddate} = $source->transdate;
198 $args{quodate} = $source->transdate;
201 # Custom shipto addresses (the ones specific to the sales/purchase
202 # record and not to the customer/vendor) are only linked from shipto
203 # → ar. Meaning ar.shipto_id will not be filled in that
205 if (!$source->shipto_id && $source->id) {
206 $args{custom_shipto} = $source->custom_shipto->clone($class) if $source->can('custom_shipto') && $source->custom_shipto;
209 $args{shipto_id} = $source->shipto_id;
212 my $invoice = $class->new(%args);
213 $invoice->assign_attributes(%{ $params{attributes} }) if $params{attributes};
214 my $items = delete($params{items}) || $source->items_sorted;
218 my $source_item = $_;
219 my $source_item_id = $_->$item_parent_id_column;
220 my @custom_variables = map { _clone_orderitem_delivery_order_item_cvar($_) } @{ $source_item->custom_variables };
222 $item_parents{$source_item_id} ||= $source_item->$item_parent_column;
223 my $item_parent = $item_parents{$source_item_id};
224 my $current_invoice_item =
225 SL::DB::InvoiceItem->new(map({ ( $_ => $source_item->$_ ) }
226 qw(parts_id description qty sellprice discount project_id serialnumber pricegroup_id transdate cusordnumber unit
227 base_qty longdescription lastcost price_factor_id active_discount_source active_price_source), @item_columns),
228 deliverydate => $source_item->reqdate,
229 fxsellprice => $source_item->sellprice,
230 custom_variables => \@custom_variables,
231 ordnumber => ref($item_parent) eq 'SL::DB::Order' ? $item_parent->ordnumber : $source_item->ordnumber,
232 donumber => ref($item_parent) eq 'SL::DB::DeliveryOrder' ? $item_parent->donumber : $source_item->can('donumber') ? $source_item->donumber : '',
235 $current_invoice_item->{"converted_from_orderitems_id"} = $_->{id} if ref($item_parent) eq 'SL::DB::Order';
236 $current_invoice_item->{"converted_from_delivery_order_items_id"} = $_->{id} if ref($item_parent) eq 'SL::DB::DeliveryOrder';
237 $current_invoice_item;
240 @items = grep { $params{item_filter}->($_) } @items if $params{item_filter};
241 @items = grep { $_->qty * 1 } @items if $params{skip_items_zero_qty};
242 @items = grep { $_->qty >=0 } @items if $params{skip_items_negative_qty};
244 $invoice->invoiceitems(\@items);
250 my ($self, %params) = @_;
252 die "not an invoice" unless $self->invoice;
254 require SL::DB::Chart;
255 if (!$params{ar_id}) {
257 if ($::instance_conf->get_ar_chart_id) {
258 $chart = SL::DB::Manager::Chart->find_by(id => $::instance_conf->get_ar_chart_id);
260 $chart = SL::DB::Manager::Chart->get_all(query => [ SL::DB::Manager::Chart->link_filter('AR') ],
264 croak("No AR chart found and no parameter 'ar_id' given") unless $chart;
265 $params{ar_id} = $chart->id;
268 if (!$self->db->with_transaction(sub {
269 my %data = $self->calculate_prices_and_taxes;
271 $self->_post_create_assemblyitem_entries($data{assembly_items});
274 $self->_post_add_acctrans($data{amounts_cogs});
275 $self->_post_add_acctrans($data{amounts});
276 $self->_post_add_acctrans($data{taxes});
278 $self->_post_add_acctrans({ $params{ar_id} => $self->amount * -1 });
280 $self->_post_update_allocated($data{allocated});
282 $self->_post_book_rounding($data{rounding});
286 $::lxdebug->message(LXDebug->WARN(), "convert_to_invoice failed: " . join("\n", (split(/\n/, $self->db->error))[0..2]));
293 sub _post_add_acctrans {
294 my ($self, $entries) = @_;
296 my $default_tax_id = SL::DB::Manager::Tax->find_by(taxkey => 0)->id;
299 require SL::DB::AccTransaction;
300 require SL::DB::Chart;
301 while (my ($chart_id, $spec) = each %{ $entries }) {
302 $spec = { taxkey => 0, tax_id => $default_tax_id, amount => $spec } unless ref $spec;
303 $chart_link = SL::DB::Manager::Chart->find_by(id => $chart_id)->{'link'};
306 if ($spec->{amount} != 0) {
307 SL::DB::AccTransaction->new(trans_id => $self->id,
308 chart_id => $chart_id,
309 amount => $spec->{amount},
310 tax_id => $spec->{tax_id},
311 taxkey => $spec->{taxkey},
312 project_id => $self->globalproject_id,
313 transdate => $self->transdate,
314 chart_link => $chart_link)->save;
319 sub _post_book_rounding {
320 my ($self, $rounding) = @_;
322 my $tax_id = SL::DB::Manager::Tax->find_by(taxkey => 0)->id;
323 my $rnd_accno = $rounding == 0 ? 0
324 : $rounding > 0 ? SL::DB::Default->get->rndgain_accno_id
325 : SL::DB::Default->get->rndloss_accno_id
327 if ($rnd_accno != 0) {
328 SL::DB::AccTransaction->new(trans_id => $self->id,
329 chart_id => $rnd_accno,
333 project_id => $self->globalproject_id,
334 transdate => $self->transdate,
335 chart_link => $rnd_accno)->save;
339 sub add_ar_amount_row {
340 my ($self, %params ) = @_;
342 # only allow this method for ar invoices (Debitorenbuchung)
343 die "not an ar invoice" if $self->invoice and not $self->customer_id;
345 die "add_ar_amount_row needs a chart object as chart param" unless $params{chart} && $params{chart}->isa('SL::DB::Chart');
346 die "chart must be an AR_amount chart" unless $params{chart}->link =~ /AR_amount/;
351 my ($netamount,$taxamount);
353 $netamount = $params{amount} * 1;
354 my $tax = SL::DB::Manager::Tax->find_by(id => $params{tax_id}) || die "Can't find tax with id " . $params{tax_id};
356 if ( $tax and $tax->rate != 0 ) {
357 ($netamount, $taxamount) = Form->calculate_tax($params{amount}, $tax->rate, $self->taxincluded, $roundplaces);
359 next unless $netamount; # netamount mustn't be zero
361 my $sign = $self->customer_id ? 1 : -1;
362 my $acc = SL::DB::AccTransaction->new(
363 amount => $netamount * $sign,
364 chart_id => $params{chart}->id,
365 chart_link => $params{chart}->link,
366 transdate => $self->transdate,
367 gldate => $self->gldate,
368 taxkey => $tax->taxkey,
370 project_id => $params{project_id},
373 $self->add_transactions( $acc );
374 push( @$acc_trans, $acc );
377 my $acc = SL::DB::AccTransaction->new(
378 amount => $taxamount * $sign,
379 chart_id => $tax->chart_id,
380 chart_link => $tax->chart->link,
381 transdate => $self->transdate,
382 gldate => $self->gldate,
383 taxkey => $tax->taxkey,
386 $self->add_transactions( $acc );
387 push( @$acc_trans, $acc );
393 my ($self, %params) = @_;
394 # to be called after adding all AR_amount rows, adds an AR row
396 # only allow this method for ar invoices (Debitorenbuchung)
397 die if $self->invoice and not $self->customer_id;
398 die "create_ar_row needs a chart object as a parameter" unless $params{chart} and ref($params{chart}) eq 'SL::DB::Chart';
400 my @transactions = @{$self->transactions};
401 # die "invoice has no acc_transactions" unless scalar @transactions > 0;
402 return 0 unless scalar @transactions > 0;
404 my $chart = $params{chart} || SL::DB::Manager::Chart->find_by(id => $::instance_conf->get_ar_chart_id);
405 die "illegal chart in create_ar_row" unless $chart;
407 die "receivables chart must have link 'AR'" unless $chart->link eq 'AR';
411 # hardcoded entry for no tax: tax_id and taxkey should be 0
412 my $tax = SL::DB::Manager::Tax->find_by(id => 0, taxkey => 0) || die "Can't find tax with id 0 and taxkey 0";
414 my $sign = $self->customer_id ? -1 : 1;
415 my $acc = SL::DB::AccTransaction->new(
416 amount => $self->amount * $sign,
417 chart_id => $params{chart}->id,
418 chart_link => $params{chart}->link,
419 transdate => $self->transdate,
420 taxkey => $tax->taxkey,
423 $self->add_transactions( $acc );
424 push( @$acc_trans, $acc );
428 sub validate_acc_trans {
429 my ($self, %params) = @_;
430 # should be able to check unsaved invoice objects with several acc_trans lines
432 die "validate_acc_trans can't check invoice object with empty transactions" unless $self->transactions;
434 my @transactions = @{$self->transactions};
435 # die "invoice has no acc_transactions" unless scalar @transactions > 0;
436 return 0 unless scalar @transactions > 0;
437 return 0 unless $self->has_loaded_related('transactions');
438 if ( $params{debug} ) {
439 printf("starting validatation of invoice %s with trans_id %s and taxincluded %s\n", $self->invnumber, $self->id, $self->taxincluded);
440 foreach my $acc ( @transactions ) {
441 printf("chart: %s amount: %s tax_id: %s link: %s\n", $acc->chart->accno, $acc->amount, $acc->tax_id, $acc->chart->link);
445 my $acc_trans_sum = sum map { $_->amount } @transactions;
447 unless ( $::form->round_amount($acc_trans_sum, 10) == 0 ) {
448 my $string = "sum of acc_transactions isn't 0: $acc_trans_sum\n";
450 if ( $params{debug} ) {
451 foreach my $trans ( @transactions ) {
452 $string .= sprintf(" %s %s %s\n", $trans->chart->accno, $trans->taxkey, $trans->amount);
458 # only use the first AR entry, so it also works for paid invoices
459 my @ar_transactions = map { $_->amount } grep { $_->chart_link eq 'AR' } @transactions;
460 my $ar_sum = $ar_transactions[0];
461 # my $ar_sum = sum map { $_->amount } grep { $_->chart_link eq 'AR' } @transactions;
463 unless ( $::form->round_amount($ar_sum * -1,2) == $::form->round_amount($self->amount,2) ) {
464 if ( $params{debug} ) {
465 printf("debug: (ar_sum) %s = %s (amount)\n", $::form->round_amount($ar_sum * -1,2) , $::form->round_amount($self->amount, 2) );
466 foreach my $trans ( @transactions ) {
467 printf(" %s %s %s %s\n", $trans->chart->accno, $trans->taxkey, $trans->amount, $trans->chart->link);
470 die sprintf("sum of ar (%s) isn't equal to invoice amount (%s)", $::form->round_amount($ar_sum * -1,2), $::form->round_amount($self->amount,2));
476 sub recalculate_amounts {
477 my ($self, %params) = @_;
478 # calculate and set amount and netamount from acc_trans objects
480 croak ("Can only recalculate amounts for ar transactions") if $self->invoice;
482 return undef unless $self->has_loaded_related('transactions');
484 my ($netamount, $taxamount);
486 my @transactions = @{$self->transactions};
488 foreach my $acc ( @transactions ) {
489 $netamount += $acc->amount if $acc->chart->link =~ /AR_amount/;
490 $taxamount += $acc->amount if $acc->chart->link =~ /AR_tax/;
493 $self->amount($netamount+$taxamount);
494 $self->netamount($netamount);
498 sub _post_create_assemblyitem_entries {
499 my ($self, $assembly_entries) = @_;
501 my $items = $self->invoiceitems;
505 foreach my $item (@{ $items }) {
506 next if $item->assemblyitem;
508 push @new_items, $item;
511 foreach my $assembly_item (@{ $assembly_entries->[$item_idx] || [ ] }) {
512 push @new_items, SL::DB::InvoiceItem->new(parts_id => $assembly_item->{part},
513 description => $assembly_item->{part}->description,
514 unit => $assembly_item->{part}->unit,
515 qty => $assembly_item->{qty},
516 allocated => $assembly_item->{allocated},
519 assemblyitem => 't');
523 $self->invoiceitems(\@new_items);
526 sub _post_update_allocated {
527 my ($self, $allocated) = @_;
529 while (my ($invoice_id, $diff) = each %{ $allocated }) {
530 SL::DB::Manager::InvoiceItem->update_all(set => { allocated => { sql => "allocated + $diff" } },
531 where => [ id => $invoice_id ]);
538 return 'ar_transaction' if !$self->invoice;
539 return 'credit_note' if $self->type eq 'credit_note' && $self->amount < 0 && !$self->storno;
540 return 'invoice_storno' if $self->type ne 'credit_note' && $self->amount < 0 && $self->storno;
541 return 'credit_note_storno' if $self->type eq 'credit_note' && $self->amount > 0 && $self->storno;
545 sub displayable_state {
548 return $self->closed ? $::locale->text('closed') : $::locale->text('open');
551 sub displayable_type {
554 return t8('AR Transaction') if $self->invoice_type eq 'ar_transaction';
555 return t8('Credit Note') if $self->invoice_type eq 'credit_note';
556 return t8('Invoice') . "(" . t8('Storno') . ")" if $self->invoice_type eq 'invoice_storno';
557 return t8('Credit Note') . "(" . t8('Storno') . ")" if $self->invoice_type eq 'credit_note_storno';
558 return t8('Invoice');
561 sub displayable_name {
562 join ' ', grep $_, map $_[0]->$_, qw(displayable_type record_number);
568 return t8('AR Transaction (abbreviation)') if $self->invoice_type eq 'ar_transaction';
569 return t8('Credit note (one letter abbreviation)') if $self->invoice_type eq 'credit_note';
570 return t8('Invoice (one letter abbreviation)') . "(" . t8('Storno (one letter abbreviation)') . ")" if $self->invoice_type eq 'invoice_storno';
571 return t8('Credit note (one letter abbreviation)') . "(" . t8('Storno (one letter abbreviation)') . ")" if $self->invoice_type eq 'credit_note_storno';
572 return t8('Invoice (one letter abbreviation)');
575 sub oneline_summary {
578 return sprintf("%s: %s %s %s (%s)", $self->abbreviation, $self->invnumber, $self->customer->name,
579 $::form->format_amount(\%::myconfig, $self->amount,2), $self->transdate->to_kivitendo);
598 $html = $self->presenter->sales_invoice(display => 'inline') if $self->invoice;
599 $html = $self->presenter->ar_transaction(display => 'inline') if !$self->invoice;
607 $self->update_attributes(paid => $self->amount);
620 SL::DB::Invoice: Rose model for invoices (table "ar")
626 =item C<new_from $source, %params>
628 Creates a new C<SL::DB::Invoice> instance and copies as much
629 information from C<$source> as possible. At the moment only sales
630 orders and sales quotations are supported as sources.
632 The conversion copies order items into invoice items. Dates are copied
633 as appropriate, e.g. the C<transdate> field from an order will be
634 copied into the invoice's C<orddate> field.
636 C<%params> can include the following options:
642 An optional array reference of RDBO instances for the items to use. If
643 missing then the method C<items_sorted> will be called on
644 C<$source>. This option can be used to override the sorting, to
645 exclude certain positions or to add additional ones.
647 =item C<skip_items_negative_qty>
649 If trueish then items with a negative quantity are skipped. Items with
650 a quantity of 0 are not affected by this option.
652 =item C<skip_items_zero_qty>
654 If trueish then items with a quantity of 0 are skipped.
658 An optional code reference that is called for each item with the item
659 as its sole parameter. Items for which the code reference returns a
660 falsish value will be skipped.
664 An optional hash reference. If it exists then it is passed to C<new>
665 allowing the caller to set certain attributes for the new invoice.
666 For example to set a different transdate (default is the current date),
667 call the method like this:
670 $params{attributes}{transdate} = '28.08.2015';
671 $invoice = SL::DB::Invoice->new_from($self, %params)->post || die;
675 Amounts, prices and taxes are not
676 calculated. L<SL::DB::Helper::PriceTaxCalculator::calculate_prices_and_taxes>
677 can be used for this.
679 The object returned is not saved.
681 =item C<post %params>
683 Posts the invoice. Required parameters are:
689 The ID of the accounts receivable chart the invoice's amounts are
690 posted to. If it is not set then the first chart configured for
691 accounts receivables is used.
695 This function implements several steps:
699 =item 1. It calculates all prices, amounts and taxes by calling
700 L<SL::DB::Helper::PriceTaxCalculator::calculate_prices_and_taxes>.
702 =item 2. A new and unique invoice number is created.
704 =item 3. All amounts for costs of goods sold are recorded in
707 =item 4. All amounts for parts, services and assemblies are recorded
708 in C<acc_trans> with their respective charts. This is determined by
709 the part's buchungsgruppen.
711 =item 5. The total amount is posted to the accounts receivable chart
712 and recorded in C<acc_trans>.
714 =item 6. Items in C<invoice> are updated according to their allocation
715 status (regarding costs of goods sold). Will only be done if
716 kivitendo is not configured to use Einnahmenüberschussrechnungen.
718 =item 7. The invoice and its items are saved.
722 Returns C<$self> on success and C<undef> on failure. The whole process
723 is run inside a transaction. If it fails then nothing is saved to or
724 changed in the database. A new transaction is only started if none are
727 =item C<basic_info $field>
729 See L<SL::DB::Object::basic_info>.
733 Returns 1 or 0, depending on whether the invoice is closed or not. Currently
734 invoices that are overpaid also count as closed and credit notes in general.
736 =item C<recalculate_amounts %params>
738 Calculate and set amount and netamount from acc_trans objects by summing up the
739 values of acc_trans objects with AR_amount and AR_tax link charts.
740 amount and netamount are set to the calculated values.
742 =item C<validate_acc_trans>
744 Checks if the sum of all associated acc_trans objects is 0 and checks whether
745 the amount of the AR acc_transaction matches the AR amount. Only the first AR
746 line is checked, because the sum of all AR lines is 0 for paid invoices.
750 Can be called with a debug parameter which writes debug info to STDOUT, which is
751 useful in console mode or while writing tests.
753 my $ar = SL::DB::Manager::Invoice->get_first();
754 $ar->validate_acc_trans(debug => 1);
756 =item C<create_ar_row %params>
758 Creates a new acc_trans entry for the receivable (AR) entry of an existing AR
759 invoice object, which already has some income and tax acc_trans entries.
761 The acc_trans entry is also returned inside an array ref.
767 =item * chart as an RDBO object, e.g. for bank. Must be a 'paid' chart.
771 Currently the amount of the invoice object is used for the acc_trans amount.
772 Use C<recalculate_amounts> before calling this method if amount isn't known
773 yet or you didn't set it manually.
775 =item C<add_ar_amount_row %params>
777 Add a new entry for an existing AR invoice object. Creates an acc_trans entry,
778 and also adds an acc_trans tax entry, if the tax has an associated tax chart.
779 Also all acc_trans entries that were created are returned inside an array ref.
785 =item * chart as an RDBO object, should be an income chart (link = AR_amount)
793 =item C<mark_as_paid>
795 Marks the invoice as paid by setting its C<paid> member to the value of C<amount>.
801 As explained in the new_from example, it is possible to set transdate to a new value.
802 From a user / programm point of view transdate is more than holy and there should be
803 some validity checker available for controller code. At least the same logic like in
804 Form.pm from ar.pl should be available:
805 # see old stuff ar.pl post
806 #$form->error($locale->text('Cannot post transaction above the maximum future booking date!'))
807 # if ($form->date_max_future($transdate, \%myconfig));
808 #$form->error($locale->text('Cannot post transaction for a closed period!')) if ($form->date_closed($form->{"transdate"}, \%myconfig));
812 Moritz Bunkus E<lt>m.bunkus@linet-services.deE<gt>