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diff --git a/kmymoney2/views/kinstitutionsview.cpp b/kmymoney2/views/kinstitutionsview.cpp
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+++ b/kmymoney2/views/kinstitutionsview.cpp
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+/***************************************************************************
+                          kinstitutionsview.cpp
+                             -------------------
+    copyright            : (C) 2005 by Thomas Baumgart
+    email                : ipwizard@users.sourceforge.net
+ ***************************************************************************/
+
+/***************************************************************************
+ *                                                                         *
+ *   This program is free software; you can redistribute it and/or modify  *
+ *   it under the terms of the GNU General Public License as published by  *
+ *   the Free Software Foundation; either version 2 of the License, or     *
+ *   (at your option) any later version.                                   *
+ *                                                                         *
+ ***************************************************************************/
+
+// ----------------------------------------------------------------------------
+// QT Includes
+
+#include <qheader.h>
+#include <qlabel.h>
+#include <qtabwidget.h>
+
+// ----------------------------------------------------------------------------
+// KDE Includes
+
+#include <kdebug.h>
+#include <klocale.h>
+#include <kstandarddirs.h>
+
+// ----------------------------------------------------------------------------
+// Project Includes
+
+#include <kmymoney/mymoneyfile.h>
+#include "kinstitutionsview.h"
+#include "../kmymoneyglobalsettings.h"
+#include "../kmymoney2.h"
+
+KInstitutionsView::KInstitutionsView(QWidget *parent, const char *name) :
+  KInstitutionsViewDecl(parent,name),
+  m_needReload(false)
+{
+  m_accountTree->header()->setLabel(0, i18n("Institution/Account"));
+
+  connect(m_accountTree, SIGNAL(selectObject(const MyMoneyObject&)), this, SIGNAL(selectObject(const MyMoneyObject&)));
+  connect(m_accountTree, SIGNAL(openContextMenu(const MyMoneyObject&)), this, SIGNAL(openContextMenu(const MyMoneyObject&)));
+  connect(m_accountTree, SIGNAL(valueChanged(void)), this, SLOT(slotUpdateNetWorth(void)));
+  connect(m_accountTree, SIGNAL(openObject(const MyMoneyObject&)), this, SIGNAL(openObject(const MyMoneyObject&)));
+  connect(m_accountTree, SIGNAL(reparent(const MyMoneyAccount&, const MyMoneyInstitution&)), this, SIGNAL(reparent(const MyMoneyAccount&, const MyMoneyInstitution&)));
+
+  connect(MyMoneyFile::instance(), SIGNAL(dataChanged()), this, SLOT(slotLoadAccounts()));
+}
+
+KInstitutionsView::~KInstitutionsView()
+{
+}
+
+void KInstitutionsView::show(void)
+{
+  if(m_needReload) {
+    loadAccounts();
+    m_needReload = false;
+  }
+
+  // don't forget base class implementation
+  KInstitutionsViewDecl::show();
+
+  // if we have a selected account, let the application know about it
+  KMyMoneyAccountTreeBaseItem *item = m_accountTree->selectedItem();
+  if(item) {
+    emit selectObject(item->itemObject());
+  }
+}
+
+void KInstitutionsView::polish(void)
+{
+  KInstitutionsViewDecl::polish();
+  m_accountTree->setResizeMode(QListView::LastColumn);
+  m_accountTree->restoreLayout("Institution View Settings");
+}
+
+void KInstitutionsView::slotLoadAccounts(void)
+{
+  if(isVisible()) {
+    loadAccounts();
+  } else {
+    m_needReload = true;
+  }
+}
+
+void KInstitutionsView::loadAccounts(void)
+{
+  QMap<QString, bool> isOpen;
+
+  ::timetrace("start load institutions view");
+  // remember the id of the current selected item
+  KMyMoneyAccountTreeBaseItem *item = m_accountTree->selectedItem();
+  QString selectedItemId = (item) ? item->id() : QString();
+
+  // keep a map of all 'expanded' accounts
+  QListViewItemIterator it_lvi(m_accountTree);
+  while(it_lvi.current()) {
+    item = dynamic_cast<KMyMoneyAccountTreeItem*>(it_lvi.current());
+    if(item && item->isOpen()) {
+      isOpen[item->id()] = true;
+    }
+    ++it_lvi;
+  }
+
+  // remember the upper left corner of the viewport
+  QPoint startPoint = m_accountTree->viewportToContents(QPoint(0, 0));
+
+  // turn off updates to avoid flickering during reload
+  m_accountTree->setUpdatesEnabled(false);
+
+  // clear the current contents and recreate it
+  m_accountTree->clear();
+  m_accountMap.clear();
+  m_securityMap.clear();
+  m_transactionCountMap.clear();
+
+  MyMoneyFile* file = MyMoneyFile::instance();
+
+  QValueList<MyMoneyAccount> alist;
+  file->accountList(alist);
+  QValueList<MyMoneyAccount>::const_iterator it_a;
+  for(it_a = alist.begin(); it_a != alist.end(); ++it_a) {
+    m_accountMap[(*it_a).id()] = *it_a;
+  }
+
+  // we need to make sure we show stock accounts
+  // under the right institution (the one of the parent account)
+  QMap<QString, MyMoneyAccount>::iterator it_am;
+  for(it_am = m_accountMap.begin(); it_am != m_accountMap.end(); ++it_am) {
+    if((*it_am).isInvest()) {
+      (*it_am).setInstitutionId(m_accountMap[(*it_am).parentAccountId()].institutionId());
+    }
+  }
+
+  QValueList<MyMoneySecurity> slist = file->currencyList();
+  slist += file->securityList();
+  QValueList<MyMoneySecurity>::const_iterator it_s;
+  for(it_s = slist.begin(); it_s != slist.end(); ++it_s) {
+    m_securityMap[(*it_s).id()] = *it_s;
+  }
+
+  m_transactionCountMap = file->transactionCountMap();
+
+  m_accountTree->setBaseCurrency(file->baseCurrency());
+
+  // create the items
+  try {
+    const MyMoneySecurity& security = file->baseCurrency();
+    m_accountTree->setBaseCurrency(security);
+
+    MyMoneyInstitution none;
+    none.setName(i18n("Accounts with no institution assigned"));
+    KMyMoneyAccountTreeItem* noInstitutionItem = new KMyMoneyAccountTreeItem(m_accountTree, none);
+    noInstitutionItem->setPixmap(0,none.pixmap());
+    loadSubAccounts(noInstitutionItem, QString());
+
+    // hide it, if unused
+    noInstitutionItem->setVisible(noInstitutionItem->childCount() != 0);
+
+    QValueList<MyMoneyInstitution> list = file->institutionList();
+    QValueList<MyMoneyInstitution>::const_iterator it_i;
+    for(it_i = list.begin(); it_i != list.end(); ++it_i) {
+      KMyMoneyAccountTreeItem* item = new KMyMoneyAccountTreeItem(m_accountTree, *it_i);
+      item->setPixmap(0, none.pixmap());
+      loadSubAccounts(item, (*it_i).id());
+    }
+
+  } catch(MyMoneyException *e) {
+    kdDebug(2) << "Problem in institutions view: " << e->what();
+    delete e;
+  }
+
+  // scan through the list of accounts and re-expand those that were
+  // expanded and re-select the one that was probably selected before
+  it_lvi = QListViewItemIterator(m_accountTree);
+  while(it_lvi.current()) {
+    item = dynamic_cast<KMyMoneyAccountTreeItem*>(it_lvi.current());
+    if(item) {
+      if(item->id() == selectedItemId)
+        m_accountTree->setSelected(item, true);
+      if(isOpen.find(item->id()) != isOpen.end())
+        item->setOpen(true);
+    }
+    ++it_lvi;
+  }
+
+  // reposition viewport
+  m_accountTree->setContentsPos(startPoint.x(), startPoint.y());
+
+  // turn updates back on
+  m_accountTree->setUpdatesEnabled(true);
+  m_accountTree->repaintContents();
+
+  ::timetrace("done load institutions view");
+}
+
+void KInstitutionsView::loadSubAccounts(KMyMoneyAccountTreeItem* parent)
+{
+  bool showClosedAccounts = kmymoney2->toggleAction("view_show_all_accounts")->isChecked();
+  const MyMoneyAccount& account = dynamic_cast<const MyMoneyAccount&>(parent->itemObject());
+  QValueList<QString>::const_iterator it_a;
+  MyMoneyFile* file = MyMoneyFile::instance();
+  for(it_a = account.accountList().begin(); it_a != account.accountList().end(); ++it_a) {
+    MyMoneyAccount acc = m_accountMap[(*it_a)];
+    if(!acc.isInvest())
+      continue;
+    if(acc.isClosed() && !showClosedAccounts)
+      continue;
+    const MyMoneySecurity& security = m_securityMap[acc.currencyId()];
+    QValueList<MyMoneyPrice> prices;
+    prices += file->price(acc.currencyId(), security.tradingCurrency());
+    if(security.tradingCurrency() != file->baseCurrency().id()) {
+      MyMoneySecurity sec = m_securityMap[security.tradingCurrency()];
+      prices += file->price(sec.id(), file->baseCurrency().id());
+    }
+    KMyMoneyAccountTreeItem* item = new KMyMoneyAccountTreeItem(parent, acc, prices, security);
+    if(acc.id() == m_reconciliationAccount.id())
+      item->setReconciliation(true);
+  }
+}
+
+void KInstitutionsView::loadSubAccounts(KMyMoneyAccountTreeItem* parent, const QString& institutionId)
+{
+  MyMoneyFile* file = MyMoneyFile::instance();
+
+  QMap<QString, MyMoneyAccount>::const_iterator it_a;
+  MyMoneyMoney  value;
+  bool showClosedAccounts = kmymoney2->toggleAction("view_show_all_accounts")->isChecked();
+
+  for(it_a = m_accountMap.begin(); it_a != m_accountMap.end(); ++it_a) {
+    const MyMoneyAccount& acc = *it_a;
+    MyMoneyMoney factor(1,1);
+    switch(acc.accountGroup()) {
+      case MyMoneyAccount::Liability:
+        factor = MyMoneyMoney(-1,1);
+        // tricky fall through here
+
+      case MyMoneyAccount::Asset:
+        if(acc.institutionId() == institutionId
+        && !acc.isInvest()
+        && (!acc.isClosed() || showClosedAccounts)) {
+          QValueList<MyMoneyPrice> prices;
+          MyMoneySecurity security = file->baseCurrency();
+          try {
+            if(acc.currencyId() != file->baseCurrency().id()) {
+              security = m_securityMap[acc.currencyId()];
+              prices += file->price(acc.currencyId(), file->baseCurrency().id());
+            }
+
+          } catch(MyMoneyException *e) {
+            kdDebug(2) << __PRETTY_FUNCTION__ << " caught exception while adding " << acc.name() << "[" << acc.id() << "]: " << e->what();
+            delete e;
+          }
+
+          KMyMoneyAccountTreeItem* item = new KMyMoneyAccountTreeItem(parent, acc, prices, security);
+          if(acc.id() == m_reconciliationAccount.id())
+            item->setReconciliation(true);
+
+          if(acc.accountType() == MyMoneyAccount::Investment)
+            loadSubAccounts(item);
+          value += (item->totalValue() * factor);
+        }
+        break;
+
+      default:
+        break;
+    }
+  }
+
+  // the calulated value for the institution is not correct as
+  // it does not take the negative sign for liability accounts
+  // into account. So we correct this here with the value we
+  // have calculated while filling the list
+  parent->adjustTotalValue(-parent->totalValue());  // load a 0
+  parent->adjustTotalValue(value);                  // now store the new value
+
+  // we need to call slotUpdateNetWorth() here manually, because
+  // KMyMoneyAccountTreeItem::adjustTotalValue() does not send out
+  // the valueChanged() signal
+  slotUpdateNetWorth();
+}
+
+void KInstitutionsView::slotUpdateNetWorth(void)
+{
+  MyMoneyMoney netWorth;
+
+  // calculate by going through the account trees top items
+  // and summing up the total value shown there
+  KMyMoneyAccountTreeItem* item = dynamic_cast<KMyMoneyAccountTreeItem*>(m_accountTree->firstChild());
+  while(item) {
+    netWorth += item->totalValue();
+    item = dynamic_cast<KMyMoneyAccountTreeItem*>(item->nextSibling());
+  }
+
+  QString s(i18n("Net Worth: "));
+
+  // FIXME figure out how to deal with the approximate
+  // if(!(file->totalValueValid(assetAccount.id()) & file->totalValueValid(liabilityAccount.id())))
+  //  s += "~ ";
+
+  s.replace(QString(" "), QString("&nbsp;"));
+  if(netWorth.isNegative()) {
+    s += "<b><font color=\"red\">";
+  }
+  const MyMoneySecurity& sec = MyMoneyFile::instance()->baseCurrency();
+  QString v(netWorth.formatMoney(sec));
+  s += v.replace(QString(" "), QString("&nbsp;"));
+  if(netWorth.isNegative()) {
+    s += "</font></b>";
+  }
+
+  m_totalProfitsLabel->setFont(KMyMoneyGlobalSettings::listCellFont());
+  m_totalProfitsLabel->setText(s);
+}
+
+void KInstitutionsView::slotReconcileAccount(const MyMoneyAccount& acc, const QDate& reconciliationDate, const MyMoneyMoney& endingBalance)
+{
+  Q_UNUSED(reconciliationDate);
+  Q_UNUSED(endingBalance);
+
+  // scan through the list of accounts and mark all non
+  // expanded and re-select the one that was probably selected before
+  QListViewItemIterator it_lvi(m_accountTree);
+  KMyMoneyAccountTreeItem* item;
+  while(it_lvi.current()) {
+    item = dynamic_cast<KMyMoneyAccountTreeItem*>(it_lvi.current());
+    if(item) {
+      item->setReconciliation(false);
+    }
+    ++it_lvi;
+  }
+
+  m_reconciliationAccount = acc;
+  if(!acc.id().isEmpty()) {
+    it_lvi = QListViewItemIterator(m_accountTree);
+    while(it_lvi.current()) {
+      item = dynamic_cast<KMyMoneyAccountTreeItem*>(it_lvi.current());
+      if(item && item->itemObject().id() == acc.id()) {
+        item->setReconciliation(true);
+        break;
+      }
+      ++it_lvi;
+    }
+  }
+}
+
+
+#include "kinstitutionsview.moc"