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The Two-Way-Compiler is an approach to show the equivalence between implemented source code and the generated binary program for safety-related software. A compiler which translates a source code into a binary program and restores the original source code out of the generated binary program exactly, like a decompiler, is described. Data that are required to build the original source code back again are especially examined in this paper. Some data are contained in the binary itself and other data lost during compilation. The lost data have to be collected and stored in the binary. With these additional data the decompiler can restore the binary program to the original source code.