TECHNOLOGY FOCUS - INORGANIC CHEMISTRY - Preferred Components: The hydride ion donor is metal hydride, borohydride, hydridoborate or hydridoaluminate. The hydride ion donor is lithium aluminum hydride. Preferred Process: The reaction in the first step takes place in an aprotic solvent at -80 to 25 degrees C. Preferred Definitions:    z (in (II)) = 2 or 3;    (Kt)(x+) = ammonium cations (NR4)+, phosphonium cations (PR24)+, uronium cations ((C(NR3R4)(OR5)(NR6R7))+), thiouronium cations ((C(NR3R4)(SR5)(NR6R7))+), guanidinium cations ((C(NR8R9)(NR10R11)(NR12R13))+) or heterocyclic cations (HetN)+;    R = H (where not all substituents of R is H at the same time), 1-20 C alkyl, 2-20 C alkenyl and at least one double bond, alkynyl 2-20 C and at least one triple bond, optionally saturated 3-7 C cycloalkyl (substituted with 1-6C alkyl); where one or two R can be completely and/or partially substituted with halo or partially with OR1, -NR1asterisk2, -CN, -C(O)NR12 or -SO2NR12, and one or two non adjacent and non alpha -position carbon of R can be replaced by -O-, -S-, -S(O)-, -SO2-, -N+R12-, -C(O)NR1-, -SO2NR1- or -P(O)R1-.    R2-R13 = H, -NR1asterisk2, 1-20 C alkyl, 2-20 C alkenyl and at least one double bond, alkynyl 2-20 C and at least one triple bond, optionally saturated 3-7C cycloalkyl (substituted with 1-6C alkyl); and where one or two R2 or R8-R13 can be completely and/or partially substituted with halo or partially with OR1, -CN, -C(O)NR12 or -SO2NR12, and one or two non adjacent and non alpha -position carbon of R2 can be replaced by -O-, -S-, -S(O)-, -SO2-, -N+R12-, -C(O)NR1-, -SO2NR1- or -P(O)R1-, and where one or two R3-R7 can be completely and/or partially substituted with halo or partially with -OH, -OR1, -CN, -C(O)NR12 or -SO2NR12, and one or two non adjacent and non alpha -position carbon of R2 can be replaced by -O-, -S-, -S(O)-, -SO2-, -N+R12-, -C(O)NR1-, -SO2NR1- or -P(O)R1-.    (HetN)+ = e.g. imidazolium cation of formula (a), 1H-pyrazolium cation of formula (b), 2-pyrazolinium cation of formula (c), 2,3-dihydro-imidazolinium cation of formula (d) and 1,2,3-triazolium cation of formula (e);    R14-R17 = H, 1-20C alkyl, 2-29C alkenyl with one or more double bonds, 2-20C alkynyl with one or more triple bonds, saturated, partially or fully unsaturated 3-7C cycloalkyl (optionally substituted by 1-6C alkyl), saturated, partially or fully unsaturated heteroaryl or heteroaryl-1-6C-alkyl, where R14, R15, R16 and/or R17 together may form a ring, where one or more R14-R17 may be partially or fully substituted by halo, or partially by OR1, -CN, -C(O)NR12, -SO2NR12; und where one or two non-adjacent R14-R17, and carbon atoms of R14-R17, which are not bound to heteroatoms may be replaced by -O- -S-, -S(O)-, -SO2-, -N+R12-, -C(O)NR1-, -SO2NR1-, or -P(O)R1-;    R1 = H; unfluorinated, partially or perfluorinated 1-6C-alkyl or 3-7C-cycloalkyl; or optionally substituted phenyl;    R1asterisk= unfluorinated, partially or perfluorinated 1-6C-alkyl or 3-7C-cycloalkyl; or optionally substituted phenyl.    Provided that R14-R17 are not all substituted by halo at the same time.    SPECIFIC COMPOUNDS - 5 Disclosed compounds (I) are prepared i.e. tetraphenylphosphoniumdifluorohydridotris(pentafluorethyl)-phosphate of formula (I), 1-ethyl-3-methylimidazoliumdifluorohydridotris(pentafluoroethyl)-phosphate, 1-butyl-3-methylimidazolium-difluorohydridotris(pentafluoroethyl)-phosphate, N-hexyl-pyrridiniumdifluorohydridotris-(pentafluoroethyl)-phosphate and 1-butyl-2,3-dimethylimidazolium-difluorohydridotris(pentafluoroethyl)-phosphate.    EXAMPLE - Chlorobis(pentafluoroethyl)phosphane (2.38 g) was added to one molar lithium aluminum/tetrahydrofuran solution (5.6 ml) at 0 degrees C and stirred for 20 minutes. The solution was hydrolyzed at 0 degrees C with water, where a colorless precipitate (aluminum hydroxide) was obtained, and treated with tetraphenylphosphonium chloride (1.89 g) in chloroform (5 ml). The precipitate was filtered and washed with chloroform. The aqueous phase was separated and the chloroform phase was dried in the vacuum to obtain tetraphenylphosphoniumdifluorohydridotris(pentafluoroethyl)-phosphate.