Heavy quark coefficient functions at asymptotic values Q(2) >> m(2)

In this paper we present the analytic form of the heavy quark coefficient functions for deep inelastic lepton-hadron scattering in the kinematical regime Q(2) >> m(2). Here Q(2) and m(2) stand for the masses squared of the virtual photon and heavy quark, respectively. The calculations have been performed up to next-to-leading order in the strong coupling constant alpha(s) using operator product expansion techniques. Apart from a check on earlier calculations, which however are only accessible via large computer programs, the asymptotic forms of the coefficient functions are useful for charm production at HERA when the condition Q(2) >> m(c)(2) is satisfied. Furthermore, the analytical expressions can also be used when one applies the variable flavour number scheme up to next-to-leading order in alpha(s).