By name: bilanz-guv-format description: Use for preparing or reviewing HGB balance sheet and profit-and-loss statement layouts, including §266 HGB Bilanzgliederung and §275 HGB GuV formats under GKV or UKV. Trigger on Bilanz, GuV, Jahresabschluss, GKV, UKV, Aktiva, Passiva, Jahresueberschuss, or line-item structure requests.
HGB Statement Formats
Use the plugin templates for statement structure:
${CLAUDE_PLUGIN_ROOT}/templates/bilanz-266-hgb.md${CLAUDE_PLUGIN_ROOT}/templates/guv-gkv-275.md${CLAUDE_PLUGIN_ROOT}/templates/guv-ukv-275.md
Working method
- Confirm whether the user needs Bilanz, GuV, or both.
- For GuV, determine whether GKV or UKV is required.
- Preserve HGB ordering and headings even when values are zero or omitted in source data.
- Flag missing subtotals, classification gaps, or line items that break §266 or §275 structure.
- Cross-check that Jahresueberschuss or Jahresfehlbetrag flows consistently into equity.
Guardrails
- Keep HGB line-item names recognizable even when translating surrounding explanation.
- Distinguish clearly between presentation template and final legal filing.
- If source data is incomplete, produce a draft with explicit gaps rather than filling numbers by guesswork.