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HGB configuration requirements

Note: For step-by-step procedures, see the Consolidation Framework documentation — Consolidation setup.

Carry forward

Account

HGB-specific rule

Goodwill

Carry forward net book value (cost minus accumulated amortization) — not gross cost.

Negative goodwill(Unterschiedsbetrag)

Carry forward remaining balance; release only when §309(2) HGB conditions are met.

Eigenkapitaldifferenz (§308a)

Carry forward cumulative translation difference from all prior periods.

Deferred tax (§306)

Carry forward closing balance; adjust for current period temporary difference movements.

NCI equity — Anteile anderer Gesellschafter (§307)

Carry forward NCI equity balance; update for current period profit share and dividends paid to NCI.

Equity accounts

Each component carries forward at its own fixed historical rate (§308a HGB) — not the current period opening rate.

  1. Before enable the consolidation features, ensure that your sheet contains the following required field types: Version, Time, Account, Flow, Organization Unit, Dataset, Group (Currency).

  2. Enable the Carry Forward feature from the Actions tab in the consolidation sheet.

  3. Add an Override rules if needed. Override rules enable you to specify an opening source scenario from which and the prior year closing balances. In this case, the opening account 33010 are copied from the profit and loss from accounts BP171/172.

Account mapping

Mapping area

HGB requirement

GKV mapping (§275 Abs. 2)

Expenses by nature: materials, personnel costs, depreciation, other operating expenses.

UKV mapping (§275 Abs. 3)

Separate hierarchy for cost-of-sales presentation; capture material and personnel expenses for §285 Nr. 8 note disclosure.

Negative goodwill account

Map Unterschiedsbetrag to equity/liability position after equity (§301(3) HGB).

NCI equity (§307)

Map Anteile anderer Gesellschafter to dedicated equity position on the Konzernbilanz.

Eigenkapitaldifferenz (§308a)

Map translation difference to designated equity position after reserves — not to an OCI account.

§306 deferred tax

Map consolidation-driven deferred tax to a separate account, distinct from entity-level deferred tax.

  1. Enable the Auto Mapping feature from the Actions tab in the consolidation sheet. Select metrics the rule applies to.

  2. Use the Standard Rules for direct dimension-to-dimension mapping that posts the same value to the same metric. Standard Rules will be executed after Advanced Rules and by order.

  3. Use the Advanced Rules for Existing metric-based mapping logic, where output is posted to a different metric based on rule configurations.

Currency conversion

Account type

RATETYPE setting

§308a HGB rule

Assets and liabilities

END

Closing rate at balance sheet date.

Equity (share capital, reserves, retained earnings)

HISTAVG

Historical rate — rate at date each equity component originally arose. Not the opening rate.

Current period P&L result

 AVG

Period average rate.

Eigenkapitaldifferenz aus Währungsumrechnung

 CTR

Posted to equity after reserves. Not OCI.

  1. Enable the Currency Conversion feature from the Actions tab in the consolidation sheet. Select Local Currency Property and Conversion rule to apply. The feature helps translating local currency input to the required reporting currency. Account type and version type fields are required to be maintained.

  2. You can configure rate and amount overrides. For example, some accounts might require historical rates. You can create additional override rules based on requirement.

Currency Conversion Rule:

Account FX Rules (Downloadable Excel file)

Note: RATETYPE = HISTAVG must be assigned to all equity accounts. Do not assign the opening rate to equity accounts.

Ownership structure

Consolidation accounting combines financial statements of a parent company and its subsidiaries into a single set of financial records. The method used depends on the level of ownership and control the parent company has over the investee. Users need to maintain this Ownerships Input form for the Consolidation features.

Method

HGB reference

Condition

Lineos setting

Full consolidation

§§290, 300, 301 HGB

Controlling influence per §290 — majority voting rights most common; can exist through contractual rights or board appointment.

Method = Full

Equity method

§§311, 312 HGB

Significant influence — presumed at 20%+ voting rights (§311); rebuttable.

Method = Equity

Proportional consolidation

§310 HGB

Joint venture under joint control — valid under HGB.

Method = Proportional

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