hgb-closing-flow

name: hgb-closing-flow description: Use for assembling or reviewing an HGB Jahresabschluss workflow from trial balance data into Bilanz and GuV outputs, including tie-out checks between §266 and §275 HGB. Trigger on balance sheet, income statement, trial balance, closing, Jahresabschluss, Saldenliste, GuV, or Bilanz preparation requests.

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.