$\text {Rechenweg:} \\ \color{ff6600}{100.000.000{,}00€}\div \color{009999}{1{,}19}\,= \color{660099}{84.033.613{,}45€} \\ \color{ff6600}{100.000.000{,}00€}- \color{660099}{84.033.613{,}45€}\,= \color{cc0000}{15.966.386{,}55€} \\\text {oder} \\ \color{660099}{84.033.613{,}45€}\cdot \color{009999}{19}\div \color{006400}{100}\,= \color{cc0000}{15.966.386{,}55€}$

$\def\arraystretch{1.25} \\\text{Buchungssatz:} \\\begin{array}{l} \\ {0500 \text{ UGR}}\,\,\,\,\,\,\,\,\,\,\,\,\,\,\, \color{660099}{84.033.613{,}45€}& &\,\,\,\,\text{an}&&&&4400&\text{VE}\,\,\,\,\,\,\, \color{ff6600}{100.000.000{,}00€}& \\{2600 \text{ VORST}}\,\,\,\,\,\,\, \color{cc0000}{15.966.386{,}55€} \end{array}$