HGB troubleshooting

Consolidated balance sheet doesn't balance

Problem: Konzernbilanz fails control check (Aktiva ≠ Eigenkapital + Schulden).

Resolution: Check the Intercompany Elimination report for §303, §304, and §305 unmatched balances. Check the Investment Consolidation report for goodwill and PPA calculations. Verify the NCI (Anteile anderer Gesellschafter) calculation. Review the Eigenkapitaldifferenz report. Resolve identified issues and re-trigger Phase 3.

Eigenkapitaldifferenz is incorrect

Problem: Eigenkapitaldifferenz balance in the Konzernbilanz doesn't match expectation.

Resolution: Verify RATETYPE = HISTAVG is assigned to all equity accounts. Confirm the historical rate for each equity component is the rate at the original date that component arose — not the opening rate of the current period. Correct rate assignments and re-trigger Phase 3.

Goodwill not amortizing correctly

Problem: Goodwill balance isn't reducing by the expected annual amortization charge.

Resolution: Open the goodwill amortization auto journal rule and confirm it is Active. Verify the amortization amount per period against the agreed useful life (or 10-year default). Check the Goodwill Amortization Schedule report. Re-trigger Phase 3 after corrections.