Hgb Closing Flow

HGB Closing Flow

Use this skill when the task is no longer a single booking, but a statement-preparation or statement-review flow.

Input expectation

Prefer one of these inputs:

• a trial balance or Summen- und Saldenliste
• an account list with year-end balances
• a draft Bilanz or GuV that needs structural review
• a closing memo explaining adjustments and the target reporting date

If the user does not provide enough data for a final statement, say what is missing and continue with a draft structure instead of blocking early.

For a guided end-to-end close from trial balance to Bilanz and GuV, also use:

• ${CLAUDE_PLUGIN_ROOT}/skills/hgb-closing-flow/references/trial-balance-to-statements.md
• ${CLAUDE_PLUGIN_ROOT}/skills/hgb-closing-flow/references/skr04-hgb-starter-mapping.md
• ${CLAUDE_PLUGIN_ROOT}/skills/hgb-closing-flow/references/saldenliste-fixture-gkv.md

Working method

1. Confirm the reporting date or reporting period.
2. Determine whether the task is:
   • Bilanz only
   • GuV only
   • both statements as a closing package
3. Use skr04-kontenrahmen when an account class or line-item mapping is unclear.
4. Use bilanz-guv-format for the statutory structure and preserve the ordering from the templates.
5. Use the starter SKR04-to-HGB mapping reference for common closing lines before falling back to ad hoc classification.
6. Make the tie-outs explicit:
   • Bilanz: Aktiva = Passiva
   • GuV: subtotals add up correctly
   • Jahresueberschuss/Jahresfehlbetrag flows consistently into equity
7. Surface unresolved items separately from finalized mappings.
8. When the task starts from a trial balance, follow the staged checklist from the reference file instead of jumping straight to final statements.

Typical checks

• Distinguish Anlagevermoegen, Umlaufvermoegen, RAP, equity, provisions, and liabilities cleanly.
• Use the starter mapping for common bank, receivables, payables, VAT, revenue, and operating expense balances, but mark edge cases explicitly.
• Flag when provisions, accruals, and simple payables appear to be mixed.
• Flag when the result shown in the GuV does not reconcile to the balance-sheet equity movement.
• Keep statutory headings even when individual amounts are zero, omitted, or still open in the source draft.

Guardrails

• Do not invent source balances, account numbers, or year-end adjustments.
• Separate HGB presentation logic from tax-law discussion and from VAT treatment.
• When line-item classification depends on management intent or maturity profile, state the assumption.
• Treat the templates as presentation scaffolds, not as permission to fabricate content.