E-Bilanz Content by SAP®
Configuration description
SAP® ERP CLIENT FOR E-BILANZ CONTENT OVERVIEW
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Legal Disclaimer
No part of these E-Bilanz templates may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. The information in these E-Bilanz templates is proprietary to SAP. No part of these E-Bilanz templates’ content may be reproduced, copied, or transmitted in any form or for any purpose without the express prior permission of SAP AG. These E-Bilanz templates are not subject to your license agreement or any other agreement with SAP. These E-Bilanz templates contains only intended content, and pre-customized elements of the SAP® product and is not intended to be binding upon SAP to any particular course of business, product strategy, and/or development. Please note that these E-Bilanz templates are subject to change and may be changed by SAP at any time without notice. SAP assumes no responsibility for errors or omissions in these E-Bilanz templates. SAP does not warrant the accuracy or completeness of the information, text, pre-configured elements, or other items contained within these E-Bilanz templates. SAP DOES NOT PROVIDE LEGAL, FINANCIAL OR ACCOUNTING ADVICE OR SERVICES. SAP WILL NOT BE RESPONSIBLE FOR ANY NONCOMPLIANCE OR ADVERSE RESULTS AS A RESULT OF YOUR USE OR RELIANCE ON THE BILANZ TEMPLATES. THESE E-BILANZ TEMPLATES ARE PROVIDED WITHOUT A WARRANTY
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OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. SAP SHALL HAVE NO LIABILITY FOR DAMAGES OF ANY KIND INCLUDING WITHOUT LIMITATION DIRECT, SPECIAL, INDIRECT, OR CONSEQUENTIAL DAMAGES THAT MAY RESULT FROM THE USE OF THESE E-BILANZ TEMPLATES. THIS LIMITATION SHALL NOT APPLY IN CASES OF INTENT OR GROSS NEGLIGENCE. The statutory liability for personal injury and defective products (under German law) is not affected. SAP has no control over the use of pre-customized elements contained in these E-Bilanz templates and does not endorse your use of the E-Bilanz templates nor provide any warranty whatsoever relating to third-party use of the SAP® E-Bilanz solution.
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CONTENTS
FOREWORD ..................................................................................................................................................... 7
WHAT’S NEW ........................................ ........................................................................................................... 9
COMMON CONFIGURATION PRINCIPLES ................... ............................................................................... 10
Color coding ..................................................................................................................................................... 10
Protected areas ............................................................................................................................................... 10
Best practices .................................................................................................................................................. 11
MASTER DATA ....................................... ........................................................................................................ 13
Introducing document and entity information .................................................................................................. 13
ERP / manual interface .................................................................................................................................... 13
Explaining the master data .............................................................................................................................. 13
GESELLSCHAFTER .................................... ................................................................................................... 19
KAPITALKONTENENTWICKLUNG .......................... ..................................................................................... 21
BILANZ ............................................ ................................................................................................................ 23
Manual adjustments ......................................................................................................................................... 24
Account reclassifications ................................................................................................................................. 25
Detailed information for account balances ...................................................................................................... 27
GEWINN- UND VERLUSTRECHNUNG (GUV) .............................................................................................. 28
Manual adjustments ......................................................................................................................................... 29
Account reclassifications ................................................................................................................................. 30
Detailed information for account balances ...................................................................................................... 33
STEUERLICHE GEWINNERMITTLUNG ...................... .................................................................................. 34
Manual adjustments ......................................................................................................................................... 35
Detailed information for account balances ...................................................................................................... 36
BILANZ FÜR BETRIEB GEWERBLICHER ART ............... ............................................................................ 37
Manual adjustments ......................................................................................................................................... 37
Detailed information for account balances ...................................................................................................... 38
GUV FÜR BETRIEB GEWERBLICHER ART................... .............................................................................. 40
Manual adjustments ......................................................................................................................................... 41
Detailed information for account balances ...................................................................................................... 41
ERGEBNISVERWENDUNG ........................................................................................................................... 43
Manual adjustments ......................................................................................................................................... 44
Account reclassifications ................................................................................................................................. 44
Detailed information for account balances ...................................................................................................... 47
ANHANG ............................................ ............................................................................................................. 48
Manual adjustments ......................................................................................................................................... 48
KONTENNACHWEIS .................................... .................................................................................................. 50
KONTROLLEN ........................................ ........................................................................................................ 51
VALIDATION ........................................ ........................................................................................................... 52
APPENDIX ...................................................................................................................................................... 53
ERP query interface ......................................................................................................................................... 53
Data formatting ................................................................................................................................................ 53
Query worksheets ............................................................................................................................................ 53
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FOREWORD
The E-Bilanz content by SAP® 5.3 is a set of seven Excel templates which deliver business logic for the electronic transmission of tax-based accounting data to the German fiscal administration:
1- SAP_E-Bilanz_Vorlage_Kerntaxonomie_5.3 (_patch number) .xlsx : this Excel workbook implements the GCD (Global Common Data) taxonomy and the Core German GAAP taxonomy from 02.04.2014 (version 5.3). It is intended to be used by most commercial and industrial legal entities in Germany.
2- SAP_E-Bilanz_Vorlage_Kerntaxonomie_Microbilg_5.3 (_patch number) .xlsx : this Excel workbook implements accounting law amendment act for micro-capital firms applied to Core (see http://de.wikipedia.org/wiki/Kleinstkapitalgesellschaften-Bilanzrechts%C3%A4nderungsgesetz)
3- SAP_E-Bilanz_Vorlage_Bankentaxonomie_5.3 (_patch number) .xlsx : this Excel workbook implements the GCD taxonomy and the German accounting taxonomy for banks from 02.04.2014 (version 5.3). It is intended to be used by legal entities whose main area of activity is banking.
4- SAP_E-Bilanz_Vorlage_Versicherungstaxonomie_5.3 (_patch number) .xlsx : this Excel workbook implements the GCD taxonomy and the German accounting taxonomy for insurances from 02.04.2014 (version 5.3). It is intended to be used by legal entities whose main area of activity is insurance. This includes pension funds.
5- SAP_E-Bilanz_Vorlage_Branchentaxonomie_5.3 (_patch number) .xlsx : this Excel workbook implements the GCD taxonomy and the German GAAP taxonomy for branches from 02.04.2014 (version 5.3). It is intended to be used by housing industry (JAbschlWUV), Agriculture and Forestry (BMELV pattern completion), hospitals (KHBV), care provider (OIP), or carriers (JAbschlVUV) legal entities.
6- SAP_E-Bilanz_Vorlage_Branchentaxonomie_5.3 (_patch number) .xlsx : this Excel workbook implements accounting law amendment act for micro-capital firms applied to Branches (see http://de.wikipedia.org/wiki/Kleinstkapitalgesellschaften-Bilanzrechts%C3%A4nderungsgesetz)
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7- SAP_E-Bilanz_Vorlage_Zahlungsinstitutstaxonomie_ 5.3(_patch number) .xlsx : this Excel workbook implements the GCD taxonomy and the new German GAAP taxonomy for payment institutions from 02.04.2014 (version 5.3). It is intended to be used by non-bank financial companies which only provide payment services, excluding credit and deposit-taking institutions.
These files enable the taxpayers to collect master data (document and entity information) and to report financial statements and tax computation details to the tax office. All templates are designed to work with the SAP® E-Bilanz solution. Powerful control mechanisms allow the user to detect consistency issues on the fly while entering data.
This document explains how to configure the templates with either manually entered data or data populated from ERP backend systems, and how this interface can accelerate the implementation of your electronic filing process to the German tax administration.
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WHAT’S NEW
The SAP® templates for E-Bilanz 5.3 include the following new features and improvements:
• Support of the GCD (Global Common Data) taxonomy and the Core German GAAP taxonomies from 02.04.2014 (version 5.3), especially the number of templates has been increased from four to seven compared with version 5.1. The newly introduced templates are Core MicroBilG, Branches MicroBilG and Payment Institutions
• Statement of capital account movements (Kapitalkontenentwicklung) by shareholder. • Balance sheet and income statement for commercial businesses (Bilanz für BgA, GuV für BgA). • Account reclassifications for Ergebnisverwendung. • Improved robustness. • Enhanced Stammdaten sheet (formulas and presentation). • Updated list of legal forms. • Enhanced homogeneity between all templates. Note: A temporary fix is included in the Core Microbilg and the Branches Microbilg templates in order to complete the source taxonomies with missing mandatory positions.
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COMMON CONFIGURATION PRINCIPLES
Color coding
The spreadsheet cells of the Excel templates apply the following color coding conventions: Cell appearance Description
Black font on white background Data entry cell
BOLD black font on white background
Editable cell with aggregated amount
Black font on light grey background
Not editable cell (labels, calculated amounts…)
Red font on light grey background
Information cell
Bold white font on dark grey background Not editable cell with calculated amount
No value with dark grey background Not editable cell corresponding to an abstract element or a tuple parent.
Black label on yellow background Hidden row / column
Orange label on black background Column to be tagged
Bold white font on red background Control cell returning an error
Protected areas
The Excel workbook and all worksheets are protected so only the cells that are unlocked (where the background color is white) can be updated by the end-user. Hidden rows or columns are accessible by the end-user - for information - but should never be deleted otherwise the E-Bilanz solution might not work correctly. Default Excel range names are defined in the templates:
• XBRL* range names are used for the tagging of the data and the generation of the XBRL instance document
• The other range names are used to maintain the internal logic of the templates (for instance, DROPDOWN* to manage the content of all selection lists inside the workbook).
0,00
0,00
0,00
Summenmussfeld
0,00
Regel
Auswahl
-1,00
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Best practices
Layout change
If a row is added or removed somewhere in the templates, the SAP® E-Bilanz solution might not run properly anymore. If a column is inserted or removed somewhere in the templates, the SAP® E-Bilanz solution might not run properly anymore. It is recommended that the end-user performs side calculations on separate sheets or at least, on rightmost columns of existing sheets.
Copy-Paste
You should use copy-pasting of cells with extreme cautious, except for two precise cases where it is recommended:
� Add rows in the Gesellschafter table
� Add rows and blocks in the Kapitalkontenentwicklung sheet
� Add rows in the Kontennachweis table
� Add blocks in the Bilanz / GuV für Betrieb gewerblicher Art
Rounding
Rounding issues can be detected through small inconsistencies in the “Kontrolle” columns of the financial statements: Bilanz, GuV, Steuerliche Gewinnermittlung, Ergebnisverwendung and Anhang. However, in the current version of the templates, the end-user may need to fix them manually.
Formula Errors
Excel performs error checking rules on all formulas of the workbook. In case of error, a green arrow is displayed in the top left corner of the spreadsheet cell and an exclamation point invites you to take action: either ignore or solve the error.
You can remove the “Unprotected Formula” messages by protecting the worksheet - if not already done. Other error notifications might not be relevant: ‘Formula Refers to Empty Cells”…
So you are invited to go to the Excel Options , then choose the Formulas pane and disable Error checking rules as shown in the dialog box below:
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MASTER DATA
Introducing document and entity information
Before providing any accounting and tax data, you should enter all information regarding the company and the current filing in the first worksheet named “Stammdaten” of the Excel template. This information is described in the GCD taxonomy version 5.3 downloadable from the web site of the tax regulator: http://www.esteuer.de
Depending on the master data, the SAP® E-Bilanz solution will not generate the same accounting positions in the final instance document and different help information will be displayed in the financial statements.
ERP / manual interface
First, select whether the GCD data is to be populated manually or from the ERP system. In the dropdown menu located in the G3 cell of the “Stammdaten” worksheet, choose the corresponding choice.
If you select “Manuelle Eingabe ” from the dropdown list, the cells of the H column turn to white background color and are made available for entering data.
If you select “Werte ERP System ”, the cells of the G column turn to white background color and the master data will be populated from the BD1 worksheet which contains GCD data fetched from the ERP system.
Explaining the master data
The Stammdaten worksheet includes all tuple or item concepts documented as mandatory in the version 5.3 of the GCD taxonomy. There are several kinds of data required for the configuration of tax filing:
� Items : unitary text, number or date information, this corresponds to regular spreadsheet cells � Single choice tuple : this corresponds to a dropdown list, you can select only one value � Multiple choice tuple : each cell is like a check box where you can select an option by entering the
value “X”
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� Multiple occurrence tuple : this corresponds to a table where you can insert zero to multiple structured rows
Art des Berichts
This is the report type. Only the value Jahresabschluss is authorized.
Fertigstellungsstatus des Berichts
This is the report status. Only the value Endgültig (closing) is authorized.
Status des Berichts
This is the revision status. By default, the value is Erstmalig (first submission)
Berichtsbestandteile
This is the list of elements to be reported to the tax office (multiple choice tuple in the GCD taxonomy). Put an ‘X’ value in order to choose among the following reports:
� Bilanz � Kapitalkontenentwicklung für Personenhandelsgesellschaften � Eröffnungsbilanz ohne GuV � GuV � Ergebnisverwendung � steuerliche Überleitungsrechnung � steuerliche Gewinnermittlung � steuerliche Gewinnermittlung bei Personengesellschaften � Kontensalden zu einer oder mehreren Positionen
It is required to select “Kontensalden zu einer oder mehreren Positionen“ in order to report detailed information for account balances (Kontennachweis).
Bilanzart
This is the statement type. The default value is Jahresabschluss (Financial statements).
Bilanzart steuerlich bei PersG / Mitunternehmerscha ften
This is the statement type for tax reporting at joint-venture or personal companies. There is no value by default (kein Wert).
Bilanz enthält Ausweis des Bilanzgewinns
This boolean indicates whether the Income Statement ends with the balance profit. Choose TRUE or FALSE from the dropdown list. There is no value by default.
Bilanzierungsstandard
This is the Accounting Standard. By default, the value is deutsches Handelsrecht (German trade law).
Branchen
This selection box corresponds to the taxonomy or subset of taxonomy applied for the current template.
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In the Core and Core MicroBilG templates, only the value Kerntaxonomie is authorized. In the Bank template, only the value RechKredV is authorized. In the Insurance template, only the value RechVersV is authorized. In the Payment Institutions template, only the value RechZahlV is authorized. In the Branches and Branches MicroBilG templates, select the branch value from the dropdown list. By default, the PBV value is selected. Warning: the current version of the Branches template supports one or two choices. More than two choices are not supported in the current version. Depending on the selected branches, the “zulässig für Branche ” (allowed for industry) column of all financial statements would display or not an ‘X’ symbol to indicate whether accounting and fiscal data are allowed for each position.
GuV Format
This is the Income Statement format. In the core template, if you select GesamtKostenVerfahren (Total Cost), then only the positions whose UKV/GKV column value is “GKV” or “neutral” will be tagged by the SAP® E-Bilanz solution. In the core template, if you select UmsatzKostenVerfahren (Cost of Sales), then only the positions whose UKV/GKV column value is “UKV” or “neutral” will be tagged by the SAP® E-Bilanz solution.
Konsolidierungsumfang
This is the consolidation range. Only the value nicht konsolidiert / Einzelabschluss (not consolidated / individual financial statements) is authorized.
Bericht gehört zu
This structure contains the fiscal entity identifiers of the main company and should be filled in if the filing entity belongs to a main company (Gesamthand).
The entity identifiers in this tuple define the „Gesamthand“, not the filing entity. � Name Gesamthand: enter the name of the company � Unternehmenskennnummern: this cell is not editable as this corresponds to an abstract node � 13stellige Steuernummer: enter the 13-numerical digit fiscal identifier of the company � 4stellige Bundesfinanzamtsnummer: enter the 4-digit federal tax office number. Usually, this
corresponds to the 4 first digits of the 13stellige Steuernummer field (see above). � Abschlussstichtag , Gesamthand: enter the reporting date of the company. This date must be greater
than the 31st of December, 2011
Beginn des Wirtschaftsjahres
This is the fiscal period start date. This date must be greater than the 31st of December, 2011
Ende des Wirtschaftsjahres
This is the fiscal period end date. This date must be greater than the 31st of December, 2011
Bilanzstichtag
This is the Balance Sheet closing date. This date must be greater than the 31st of December, 2011.
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Beginn des Wirtschaftsjahres (Vorjahr)
This is the previous fiscal period start date. This date must be greater than the 31st of December, 2010
Ende des Wirtschaftsjahres (Vorjahr)
This is the previous fiscal period end date. This date must be greater than the 31st of December, 2010
Bilanzstichtag (Vorjahr)
This is the Balance Sheet previous closing date. This date must be greater than the 31st of December, 2010.
Name des Unternehmens
Enter the company name.
Rechtsform
Select the legal form of your company from the dropdown list. Aktiengesellschaft (public company) is the default value. The template internally assigns the chosen legal status with its corresponding types based on the following hidden table:
Rechtsform Art
Aktiengesellschaft KSt
Aktiengesellschaft & Co Kommanditgesellschaft PG
Aktiengesellschaft & Co OHG PG
Andere Erwerbs- oder Wirtschaftsgenossenschaft KSt
Anstalt des öffentlichen Rechts KSt
atypisch stille Gesellschaft PG
Eingetragene Genossenschaft KSt
Eingetragener Verein KSt
Einzelkauffrau EU
Einzelkaufmann EU
Einzelunternehmen EU
Europäische wirtschaftliche Interessenvereinigungen PG
Gebietskörperschaft KSt
Gesellschaft bürgerlichen Rechts PG
Gesellschaft mit beschränkter Haftung KSt
GmbH & Co Kommanditgesellschaft PG
GmbH & Co OHG PG
Handelsrechtlich andere juristische Person KSt
Hausgewerbetreibende oder gleichgestellte Person nach dem Heimarbeitergesetz EU
Kommanditgesellschaft PG
Kommanditgesellschaft auf Aktien PG,KSt
Komplementär GmbH KSt
Körperschaft des öffentlichen Rechts KSt
Kreditgenossenschaft, die Kredite ausschließlich an ihre Mitglieder gewährt KSt
Land- oder Forstwirt - als Einzelunternehmer EU
Landwirtschaftliche Nutzungs- oder Verwaltungsgenossenschaft KSt
Mitunternehmer (KapG) EU,KSt,PG
Mitunternehmer (natürliche Person) EU,KSt,PG
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Mitunternehmer (PersG) EU,KSt,PG
Nichtrechtsfähiger Verein, Anstalt, Stiftung oder anderes Zweckvermögen KSt
Offene Handelsgesellschaft PG
Öffentl.-rechtl. Religionsgesellschaft KSt
Öffentl.-rechtl. Versorgungs-, Verkehrs- oder Hafenbetrieb KSt
Öffentliche oder unter Staatsaufsicht stehende Sparkasse KSt
Öffentlich-rechtliches Versicherungsunternehmen KSt
Partnerschaftsgesellschaft PG
Realgemeinde KSt
REIT AG/SE KSt
Societas Cooperativa Europaea KSt
Societas Europaea KSt
Sonstige / ausländische Rechtsform Typ Einzelunternehmen EU
Sonstige / ausländische Rechtsform Typ Körperschaft KSt
Sonstige / ausländische Rechtsform Typ Mitunternehmerschaft PG
Sonstige juristische Person des privaten Rechts KSt
Sonstige Kreditanstalt des öffentlichen Rechts KSt
Sonstige Personengesellschaft (z.B. Grundstücksgemeinschaft) PG
Stiftung (bürgerlichen Rechts) KSt
Unternehmergesellschaft (haftungsbeschränkt) KSt
Versicherungsverein auf Gegenseitigkeit KSt Zentralkasse, die Kredite ausschließlich an ihre Mitglieder gewährt und sich auf genossenschaftl. Aufgaben beschränkt KSt
A legal form can be associated to several types separated by commas. KSt means Körperschaften (corporations) PG means Personengesellschaften (partnerships) EU means Einzelunternehmen (individual companies) Based on the corresponding type, the column “zulässig für Rechtform ” (allowed for legal status) of all financial statements will display or not an ‘X’ symbol to indicate whether accounting and fiscal data are allowed for each row.
Firmensitz
Principal address of the company. � Straße, Firmensitz: street � Hausnummer, Firmensitz: number � Postleitzahl, Firmensitz: postal code � Ort, Firmensitz: city � Land, Firmensitz: Land code or country code if foreign private filer
For example: NRW corresponds to Nordrhein-Westfalen
Unternehmenskennnummern
This structure contains the fiscal identifiers of the company. The first cell is not editable as this corresponds to an abstract node.
� 13stellige Steuernummer: enter the 13-numerical digit fiscal identifier of the company � steuerliche IdNr: optionally enter the tax identifier � 4stellige Bundesfinanzamtsnummer: enter the 4-digit federal tax office number. Usually, this
corresponds to the 4 first digits of the 13stellige Steuernummer field (see above).
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Mutterunternehmen
This structure contains the fiscal entity identifiers of the mother company and should be filled in if the filing entity belongs to a mother company (Mutterunternehmen).
The entity identifiers in this tuple define the „ Mutterunternehmen“, not the filing entity. � Name des Mutterunternehmens: enter the name of the company � Unternehmenskennnummern, Mutterunternehmen: this cell is not editable as this corresponds to an
abstract node � 13stellige Steuernummer: enter the 13-numerical digit fiscal identifier of the company � steuerliche IdNr: optionally enter the tax identifier � 4stellige Bundesfinanzamtsnummer: enter the 4-digit federal tax office number. Usually, this
corresponds to the 4 first digits of the 13stellige Steuernummer field (see above).
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GESELLSCHAFTER The shareholders table is defined in a separate worksheet called “Gesellschafter”. By default, it is populated with data from the BD2 worksheet (ERP query) or you can enter shareholders information manually. Warning: By default, the worksheet contains 100 rows. To extend the shareholders table, DO NOT insert any row but rather copy-paste existing rows so the formulas and the dropdown lists will be present in the newly added rows. Each row corresponds to the description of one shareholder:
� Name des Gesellschafters (text field): shareholder name � Gesellschafterschlüssel: group internal key / number for identification of partners. If an internal
attribution characteristic or partner key for attribution is used or available (e.g. regarding the attribution of capital account evolution / .extension balances etc.) these attribution characteristics are to be entered here.
� Gesellschaftergruppe : shareholder group o Vollhafter: select “X” for shareholders with unlimited liability o Teilhafter: select “X” for shareholders with limited liability
� lfd. Nummer (text field) : partner number in tax return for assessment of tax base (form FB). May also contain only zeros. Partners involved in the assessment are to be numbered consecutively in form FB and only once, even if they have several subscribed shares. The initial numbering is essential to maintain in subsequent years, so that the stored data can still be used. Therefore, if an involved partner is leaving the group, its number is not be reassigned. A data entry for this position is also expected for special balance / balance extension records.
� 13stellige Steuernummer des Gesellschafters: 13-digit fiscal identifier � steuerliche IDNr: business tax identifier � Rechtsform des Gesellschafters: legal form of the shareholders
o natürliche Person – Privatvermögen: select “X“ if the shareholder is a private person, so the share(s) is(are) private asset(s)
o natürliche Person – Betriebsvermögen: select “X“ if the shareholder is a business entity, so the share(s) are business asset(s)
o Personengesellschaft: select “X“ if the shareholder is an individual company o Körperschaft: select “X“ if the shareholder is a corporation
� Beteiligungsschlüssel Gesellschafter: shareholder investment ratio o Zähler: numerator of the share divide key o Nenner: denominator of the shareholder divide key
� Sonderbilanz benötigt? Is a special balance required? Select TRUE or FALSE � Ergänzungsbilanz benötigt? Is an extension required? Select TRUE or FALSE
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All fields (except for „steuerliche IDNr.“) are mandatory fields, i.e. input is necessary if a company has at least one shareholder.
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KAPITALKONTENENTWICKLUNG
The statement of capital account movements shows the evolution of equity accounts by shareholder, if the legal form of the publishing company belongs to the PS (Personengesellschaft) category. 1. Select a shareholder key.
Then the shareholder name from the Gesellschafter sheet is displayed automatically. For each shareholder, provide the list of the types of value for the tax transition and the types of equity account. 2. Select the type of value for the tax transition.
3. Select the type of equity account.
Then the amounts by category are displayed automatically in the current row, or you can enter the amounts. If the number of steuerliche Überleitung / Eigenkapitalkontenarten combinations exceeds 5, copy and paste new rows to extend the current table.
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If the number of shareholders exceeds 14, copy and paste existing ones to the bottom of the sheet.
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BILANZ
Each row corresponds to a position of the Balance Sheet. In the “Beschreibung” column or B Excel column, the indented short (terse) label of each position is displayed. In the A Excel column, the indentation level of each position as defined in the presentation view of the German GAAP taxonomy is displayed. In the column with header “XBRL”, the concept name of each position is displayed as defined in the German GAAP taxonomy. The “Aggregation” column (E Excel column here) provides the calculation links for this report. If a position takes the value “+” or “-“, this means that the position will be aggregated (added or subtracted) with other sibling positions in order to get the amount of the parent position (subtotal). Note that the parent positions defined in the presentation view correspond to subtotal positions in the Core and the Branches templates whereas this is not the case in the bank and the insurance templates. For bank and insurance templates, as subtotals and parent positions do not match, you will need to read in the subtotal formulas of the “manuelle Anpassung” column how amounts are aggregated to one another. The “Vorzeichen” column allows you to invert the sign of each position’s data fetched from the ERP, in case it does not match the sign convention of the E-Bilanz taxonomy. Replace the default value 1 by -1 to in order to change the sign of the amount in the “ERP-Wert” column. You can alternatively adapt the ERP query so all values match the sign convention of the E-Bilanz taxonomy. The right most three columns of the sheet contain additional information regarding each position of the Balance Sheet:
� “Meldepflichthinweis”: this corresponds to the “fiscalRequirement” field of the German GAAP taxonomy (reference linkbase)
� “Unzulassig für”: this corresponds to the “notPermittedFor” field of the German GAAP taxonomy (reference linkbase)
� “zulässig für Rechtsform”: this boolean value is calculated from the “legalForm*” fields of the German GAAP taxonomy (reference linkbase) and the type corresponding to the legal status selected in the Stammdaten.
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In the branches template, there is an additional “zulässig für Branche” column in order to indicate whether data is allowed for each position considering the branches selected in the Stammdaten worksheet.
Manual adjustments
Except for the positions where the end-user should enter text information, the “ERP-Wert”, “manuelle Anpassung” and “angepasster ERP-Wert” columns contain currency amounts to manage manual adjustments and the “Kontrolle-1” column is for consistency check.
All cells of the “ERP-Wert” column are not editable. Cell formulas fetch data from the BD3 tab which is the result of the query for accounting data.
If the position accepts amounts, the “manuelle Anpassung” column contains editable cells where you can manually enter adjustments. By default, subtotals are calculated and appear in bold font.
If the position accepts amounts, the “angepasster ERP-Wert” column contains the adjusted values to be tagged which is the sum of the “ERP-Wert” and the “manuelle Anpassung” columns. Values will appear in this column only if:
� There is an ERP amount OR (there is a manual adjustment amount AND it is different from zero)
� AND the sum of the “ERP-Wert” and “manuelle Anpassung” columns is different from zero AND the value in the “unzulässig für” column is “steuerlich” (not allowed for tax).
Only if the position accepts text, the cell in the “angepasster ERP-Wert” column is editable.
The “angepasster ERP-Wert” column will be tagged by the SAP® E-Bilanz solution and disclosed in the XBRL instance document.
The control column (the “Kontrolle-1” column of this Excel worksheet) checks the consistency of the adjusted values from the previous column. In case of inconsistency, the control cell is highlighted in red color and the computation gap is displayed. For instance:
indicates that there is a gap of 1,00 Euro between the subtotal and the children positions. When the gap is so small, this usually indicates a rounding issue in the financial statement.
Manual Adjustements
ERP data
G+H (tagged)
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Account reclassifications
The account reclassifications consist of translating trade positions from the ERP system into positions accepted by the fiscal administration.
The “Auswahl” to “Steuerbilanz-Wert” columns contain data to manage account reclassifications and the “Kontrolle-2” column is for consistency check.
Only the columns “Auswahl”, “aktuelle Periode” and “Vorperiode” will be tagged and sent to the tax office.
The “Steuerbilanz-Wert” column is just for computation and double-checking by the end-user.
The Kontrolle column is designed for consistency check. It checks whether entered values are consistent, but does not check whether values are mandatory or required for the selected legal form.
This area corresponds to the following Tuple elements of the German GAAP taxonomy:
OR
Single choice Tuple
Sequence Tuple
Sequence Tuple
Tagged Reclassifications I+N+O
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The “Auswahl” column enables you to select the kind of reclassification to be applied. By default, there is no reclassification (“keine”).
3 kinds of reclassifications are allowed:
� Änderung der Wertansätze (Wertberichtung): only change of value
� Umgliederung: reclassification
� Umgliederung mit Änderung der Wertansätze (Wertberichtigung und Umgliederung): reclassification with change of value
The aggregation rules defined in the calculation view of the taxonomy also apply for this selection, i.e. the template will automatically update the subtotal with the value selected for the child accounts. If the reclassification for a child account is “Änderung der Wertansätze” and it is “Umgliederung” for the sibling account, then the reclassification for the parent subtotal position will be automatically updated “Umgliederung mit Änderung der Wertansätze”.
Example of reclassification:
Warning: it is possible to force the selected value in the Auswahl column for a subtotal position. In this case, you break the inheritance rules and the templates switches to manual mode so you have to define the kind of reclassification for the whole hierarchy.
In the “aktuelle Periode” column, enter the change value if any for the current period.
In the “Vorperiode” column, enter the change value if any for the previous period.
Automatically, the template will sum-up the values into the parent positions as defined in the calculation linkbase of the taxonomy. The calculation linkbase of the German GAAP taxonomy is strictly applied in the templates except for fixing errors.
You can visualize in the “Steuerbilanz-Wert” column the final values of the positions after manual adjustment and reclassification. These not editable values are not included in the tax filing as they can be easily calculated by the tax regulator from the other columns.
The second “Kontrolle” column checks the consistency of the position values after reclassification. If all cells are equal to 0.00 or no value, this means that there is no consistency error otherwise one or several controlling cell are highlighted in red color and the computation gap is displayed for the subtotal. For instance:
-95 000,00
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Detailed information for account balances
The “Kontennachweis” column of the Balance Sheet (Bilanz worksheet) allows you to tick all positions for which there is one or several account details. Detailed information for account balances are data related to the source of a position in the ERP system (account number, account description, amount) and they are provided in the table of the “Kontennachweis” worksheet. Several accounts of the ERP system can be aggregated to report an XBRL position.
If there is an adjusted amount for the current position AND at least one account detail for the current position has been found in the “Kontennachweis” table (see “Kontennachweis” worksheet), then the cell of the “Kontennachweis” column turns to white background color so you can select an “X” value.
Only if you select an “X” value, then all the detailed information for the position will be tagged and reported inside the instance document sent to the tax office.
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GEWINN- UND VERLUSTRECHNUNG (GUV)
Each row corresponds to a position of the Income Statement. In the “Beschreibung” column, the indented short (terse) label of each position is displayed. In the A Excel column, the indentation level of each position as defined in the presentation view of the German GAAP taxonomy is displayed. In the column with header “XBRL”, the concept name of each position is displayed as defined in the German GAAP taxonomy. The “Aggregation” column (E Excel column here) provides the calculation links for this report. If a position takes the value “+” or “-“, this means that the position will be aggregated (added or subtracted) with other sibling positions in order to get the amount of the parent position (subtotal). Note that the parent positions defined in the presentation view correspond to subtotal positions in the Core and the Branches templates whereas this is not the case in the bank and the insurance templates. For bank and insurance templates, as subtotals and parent positions do not match, you will need to read in the subtotal formulas of the “manuelle Anpassung” column how amounts are aggregated to one another.
The “UKV/GKV” column (F Excel column here) indicates whether the position is neutral, i.e. always reported, or GesamtKostenVerfahren (GKV), i.e. only reported for total cost format of income statement, or UmsatzKostenVerfahren (UKV), i.e. only reported for cost of sales format of income statement. The “Vorzeichen” column allows you to invert the sign of each position’s data fetched from the ERP, in case it does not match the sign convention of the E-Bilanz taxonomy. Replace the default value 1 by -1 to in order to change the sign of the amount in the “ERP-Wert” column. You can alternatively adapt the ERP query so all values match the sign convention of the E-Bilanz taxonomy. The three right most columns contain additional information regarding each position of the Income Statement:
� “Meldepflichthinweis”: this corresponds to the “fiscalRequirement” field of the German GAAP taxonomy (reference linkbase)
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� “Unzulassig für”: this corresponds to the “notPermittedFor” field of the German GAAP taxonomy (reference linkbase)
� “zulässig für Rechtsform”: this boolean value is calculated from the “legalForm*” fields of the German GAAP taxonomy (reference linkbase) and the type corresponding to the legal status selected in the Stammdaten.
In the branches template, there is an additionnal “zulässig für Branche” column in order to indicate whether data is allowed for each position considering the branch selected in the Stammdaten worksheet.
Manual adjustments
Except for the positions where the end-user should enter text information, the “ERP-Wert”, “manuelle Anpassung” and “angepasster ERP-Wert” columns contain currency amounts to manage manual adjustments and the “Kontrolle-1” column is for consistency check.
All cells of the “ERP-Wert” column are not editable. Cell formulas fetch data from the BD3 tab which is the result of the query for accounting data.
If the position accepts amounts, the “manuelle Anpassung” column contains editable cells where you can manually enter adjustments. By default, subtotals are calculated and appear in bold font.
If the position accepts amounts, the “angepasster ERP-Wert” column contains the adjusted values to be tagged which is the sum of the “ERP-Wert” and the “manuelle Anpassung” columns. Values will appear in this column only if:
� There is an ERP amount OR (there is a manual adjustment amount AND it is different from zero)
� AND the sum of the “ERP-Wert” and “manuelle Anpassung” columns is different from zero AND the value in the “unzulässig für” column is “steuerlich” (not allowed for tax).
Only if the position accepts text, the cell in the “angepasster ERP-Wert” column is editable.
The “angepasster ERP-Wert” column will be tagged by the SAP® E-Bilanz solution and disclosed in the XBRL instance document.
Manual Adjustements
ERP data
H+I (tagged)
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The control column (the “Kontrolle-1” column of this Excel worksheet) checks the consistency of the adjusted values from the previous column. In case of inconsistency, the control cell is highlighted in red color and the computation gap is displayed. For instance:
indicates that there is a gap of 1,00 Euro between the subtotal and the children positions. When the gap is so small, this usually indicates a rounding issue in the financial statement.
Account reclassifications
The account reclassifications consist of translating trade positions from the ERP system into positions accepted by the fiscal administration.
Here the “Auswahl” to “Steuerbilanz-Wert” columns contain data to manage manual adjustments and the “Kontrolle-2” column is for consistency check.
The “Auswahl” and “aktuelle Periode” columns provide details regarding account reclassification, which will be tagged and sent to the tax office.
The “Steuerbilanz-Wert” column is for computation and double-checking.
The Kontrolle column is designed for consistency check. It checks whether entered values are consistent, but does not check whether values are mandatory or required for the selected legal form.
-1,00
Tagged Reclassifications J+O
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This area corresponds to the following Tuple elements of the German GAAP taxonomy:
The “Auswahl” column enables you to select the kind of reclassification to be applied. By default, there is no reclassification (“keine”).
3 kinds of reclassifications are allowed:
� Änderung der Wertansätze (Wertberichtung): only change of value
� Umgliederung: reclassification
� Umgliederung mit Änderung der Wertansätze (Wertberichtigung und Umgliederung): reclassification with change of value
The aggregation rules defined in the calculation view of the taxonomy also apply for this selection, i.e. the template will automatically update the subtotal with the value selected for the child accounts. If the reclassification for a child account is “Änderung der Wertansätze” and it is “Umgliederung” for the sibling account, then the reclassification for the parent subtotal position will be automatically updated “Umgliederung mit Änderung der Wertansätze”.
Example of reclassification:
Single choice Tuple
Sequence Tuple
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Warning: it is possible to force the selected value in the column “Auswahl” for a subtotal position. In this case, you break the inheritance rules and the templates switches to manual mode so you have to define manually the kind of reclassification for the whole hierarchy.
In the “aktuelle Periode” column, enter the change value if any for the current period.
Automatically, the template will sum-up the values in the parent positions as defined in the calculation linkbase of the taxonomy. The calculation linkbase of the German GAAP taxonomy is strictly applied in the templates except for fixing errors.
In the “Steuerbilanz-Wert” column, you can visualize the final position values after manual adjustment and reclassification. These are not editable amounts and they are not included in the tax filing as they can be easily calculated by the tax regulator from the other columns.
The second “Kontrolle” column checks the consistency of the position values after reclassification. If all cells are equal to 0.00 or no value, this means that there is no consistency error otherwise one or several controlling cell are highlighted in red color and the computation gap is displayed for the subtotal. For instance:
-95 000,00
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Detailed information for account balances
The “Kontennachweis” column of the Income Statement (GuV worksheet) allows you to tick all positions for which there is one or several account details. Detailed information for account balances are data related to the source of a position in the ERP system (account number, account description, amount) and they are provided in the table of the “Kontennachweis” worksheet. Several accounts of the ERP system can be aggregated to report an XBRL position.
If there is an amount for the current position AND at least one account detail for the current position has been found in the “Kontennachweis” table (see “Kontennachweis” worksheet), then the cell of the “Kontennachweis” column turns to white background color so you can select an “X” value.
Only if you select an “X” value, then all the detailed information for the position will be tagged and reported inside the instance document sent to the tax office.
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STEUERLICHE GEWINNERMITTLUNG
This financial report contains 3 tables to determine the tax profit:
� Steuerlicher Gewinn / Verlust (tax gain / loss): starts from the Net Income then applies tax deductions and additions
� Bei Personengesellschaften (for partnerships): applies deduction / addition / correction due to partnerships
� Für besondere Falle (for special cases): determines special taxable income for profit organizations or vessels merchants. You should comment your entries.
Each row corresponds to an XBRL position. In the “Beschreibung” column or B Excel column, the indented short (terse) label of each position is displayed. In the A Excel column, the indentation level of each position as defined in the presentation view of the German GAAP taxonomy is displayed. In the “XBRL” column (C Excel column), the concept name of each position is displayed as defined in the German GAAP taxonomy. The “Aggregation” column (E Excel column) provides the calculation links for this report. If a position takes the value “+” or “-“, this means that the position will be aggregated (added or subtracted) with other sibling positions in order to get the amount of the parent position (subtotal). The “Vorzeichen” column allows you to invert the sign of each position’s data fetched from the ERP, in case it does not match the sign convention of the E-Bilanz taxonomy. Replace the default value 1 by -1 to in order to change the sign of the amount in the “ERP-Wert” column. You can alternatively adapt the ERP query so all values match the sign convention of the E-Bilanz taxonomy. The three right most columns contain additional information regarding each position:
� “Meldepflichthinweis”: this corresponds to the “fiscalRequirement” field of the German GAAP taxonomy (reference linkbase).
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� “Unzulassig für”: this corresponds to the “notPermittedFor” field of the German GAAP taxonomy (reference linkbase).
� “zulässig für Rechtsform”: this boolean value is calculated from the “legalForm*” fields of the German GAAP taxonomy (reference linkbase) and the type corresponding to the legal status selected in the Stammdaten.
In the branches template, there is an additional “zulässig für Branche” column in order to indicate whether data is allowed for each position considering the branch selected in the Stammdaten worksheet.
Manual adjustments
Except for the positions where the end-user should enter text information, the “ERP-Wert”, “manuelle Anpassung” and “angepasster ERP-Wert” columns contain currency amounts to manage manual adjustments and the “Kontrolle-1” column is for consistency check.
All cells of the “ERP-Wert” column are not editable. Cell formulas fetch data from the BD3 tab which is the result of the query for accounting data.
If the position accepts amounts, the “manuelle Anpassung” column contains editable cells where you can manually enter adjustments. By default, subtotals are calculated and appear in bold font.
If the position accepts amounts, the “angepasster ERP-Wert” column contains the adjusted values to be tagged which is the sum of the “ERP-Wert” and the “manuelle Anpassung” columns. Values will appear in this column only if:
� There is an ERP amount OR (there is a manual adjustment amount AND it is different from zero)
� AND the sum of the “ERP-Wert” and “manuelle Anpassung” columns is different from zero AND the value in the “unzulässig für” column is “steuerlich” (not allowed for tax).
Only if the position accepts text, the cell in the “angepasster ERP-Wert” column is editable.
The “angepasster ERP-Wert” column will be tagged by the SAP® E-Bilanz solution and disclosed in the XBRL instance document.
The control column (the “Kontrolle-1” column of this Excel worksheet) checks the consistency of the adjusted values from the previous column. In case of inconsistency, the control cell is highlighted in red color and the computation gap is displayed. For instance:
Manual Adjustements
ERP data
G+H (tagged)
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-1,00 indicates that there is a gap of 1,00 Euro between the subtotal and the children positions. When the gap is so small, this usually indicates a rounding issue in the financial statement.
Detailed information for account balances
The “Kontennachweis” column of the Steuerliche Gewinnermittlung worksheet allows you to tick all positions for which there is one or several account details. Detailed information for account balances are data related to the source of a position in the ERP system (account number, account description, amount) and they are provided in the table of the “Kontennachweis” worksheet. Several accounts of the ERP system can be aggregated to report an XBRL position.
If there is an amount for the current position AND at least one account detail for the current position has been found in the Kontennachweis table (see Kontennachweis worksheet), then the cell of the Kontennachweis column turns to white background color so you can select an “X” value.
Only if you select an “X” value, then all the detailed information for the position will be tagged and reported inside the instance document sent to the tax office.
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BILANZ FÜR BETRIEB GEWERBLICHER ART
This sheet shows the detail of the balance accounts per Commercial Business Unit, if the legal form of the publishing company belongs to the KSt (Körperschaften) category or if the legal form is Kommanditgesellschaft auf Aktien. Enter the name of commercial businesses of (otherwise) tax exempt charities / services of a body governed by public law with commercial character (utilities).
Then all the corresponding balance positions are populated automatically. For every additional commercial business, copy and paste the balance sheet table (without the column headers) to the bottom of the sheet.
Manual adjustments
Manual Adjustements
ERP data
K+L (tagged)
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Except for the positions where the end-user should enter text information, the “ERP-Wert”, “manuelle Anpassung” and “angepasster ERP-Wert” columns contain currency amounts to manage manual adjustments.
Note: no consistency check of the disclosed amounts is managed in this sheet because no calculation link is defined in the E-Bilanz accounting taxonomies, it is the responsibility of the users to check data consistency.
All cells of the “ERP-Wert” column are not editable. Cell formulas fetch data from the BD6 tab which is the result of the query for accounting data.
If the position accepts amounts, the “manuelle Anpassung” column contains editable cells where you can manually enter adjustments. By default, subtotals are calculated and appear in bold font.
If the position accepts amounts, the “angepasster ERP-Wert” column contains the adjusted values to be tagged which is the sum of the “ERP-Wert” and the “manuelle Anpassung” columns. Values will appear in this column only if:
� There is an ERP amount OR (there is a manual adjustment amount AND it is different from zero)
� AND the sum of the “ERP-Wert” and “manuelle Anpassung” columns is different from zero AND the value in the “unzulässig für” column is “steuerlich” (not allowed for tax).
Only if the position accepts text, the cell in the “angepasster ERP-Wert” column is editable.
The “angepasster ERP-Wert” column will be tagged by the SAP® E-Bilanz solution and disclosed in the XBRL instance document.
Detailed information for account balances
The “Kontennachweis” column of the Steuerliche Gewinnermittlung worksheet allows you to tick all positions for which there is one or several account details. Detailed information for account balances are data related to the source of a position in the ERP system (account number, account description, amount) and they are provided in the table of the “Kontennachweis” worksheet. Several accounts of the ERP system can be aggregated to report an XBRL position.
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If there is an amount for the current position AND at least one account detail for the current position has been found in the Kontennachweis table (see Kontennachweis worksheet), then the cell of the Kontennachweis column turns to white background color so you can select an “X” value.
Only if you select an “X” value, then all the detailed information for the position will be tagged and reported inside the instance document sent to the tax office.
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GUV FÜR BETRIEB GEWERBLICHER ART
This sheet shows the detail of the income statement accounts per Commercial Business Unit, if the legal form of the publishing company belongs to the KSt (Körperschaften) category or if the legal form is Kommanditgesellschaft auf Aktien. Enter the name of commercial businesses of (otherwise) tax exempt charities / services of a body governed by public law with commercial character (utilities).
Then all the corresponding GuV positions are populated automatically. For every additional commercial business, copy and paste the income statement sheet table (without the column headers) to the bottom of the sheet.
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Manual adjustments
Except for the positions where the end-user should enter text information, the “ERP-Wert”, “manuelle Anpassung” and “angepasster ERP-Wert” columns contain currency amounts to manage manual adjustments.
Note: no consistency check of the disclosed amounts is managed in this sheet because no calculation link is defined in the E-Bilanz accounting taxonomies, it is the responsibility of the users to check data consistency.
All cells of the “ERP-Wert” column are not editable. Cell formulas fetch data from the BD6 tab which is the result of the query for accounting data.
If the position accepts amounts, the “manuelle Anpassung” column contains editable cells where you can manually enter adjustments. By default, subtotals are calculated and appear in bold font.
If the position accepts amounts, the “angepasster ERP-Wert” column contains the adjusted values to be tagged which is the sum of the “ERP-Wert” and the “manuelle Anpassung” columns. Values will appear in this column only if:
� There is an ERP amount OR (there is a manual adjustment amount AND it is different from zero)
� AND the sum of the “ERP-Wert” and “manuelle Anpassung” columns is different from zero AND the value in the “unzulässig für” column is “steuerlich” (not allowed for tax).
Only if the position accepts text, the cell in the “angepasster ERP-Wert” column is editable.
The “angepasster ERP-Wert” column will be tagged by the SAP® E-Bilanz solution and disclosed in the XBRL instance document.
Detailed information for account balances
The “Kontennachweis” column of the Steuerliche Gewinnermittlung worksheet allows you to tick all positions for which there is one or several account details. Detailed information for account balances are data related to the source of a position in the ERP system (account number, account description, amount) and they are provided in the table of the “Kontennachweis” worksheet. Several accounts of the ERP system can be aggregated to report an XBRL position.
Manual Adjustements
ERP data
K+L (tagged)
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If there is an amount for the current position AND at least one account detail for the current position has been found in the Kontennachweis table (see Kontennachweis worksheet), then the cell of the Kontennachweis column turns to white background color so you can select an “X” value.
Only if you select an “X” value, then all the detailed information for the position will be tagged and reported inside the instance document sent to the tax office.
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ERGEBNISVERWENDUNG
This financial report provides a detail of all gains during the fiscal year. Each row corresponds to an XBRL position. The Ergebnisverwendung report is only for the Core and the Branches templates. In the “Beschreibung” column or B Excel column, the indented short (terse) label of each position is displayed. In the A Excel column, the indentation level of each position as defined in the presentation view of the German GAAP taxonomy is displayed. In the “XBRL” column (C Excel column), the concept name of each position is displayed as defined in the German GAAP taxonomy. The “Vorzeichen” column allows you to invert the sign of each position’s data fetched from the ERP, in case it does not match the sign convention of the E-Bilanz taxonomy. Replace the default value 1 by -1 to in order to change the sign of the amount in the “ERP-Wert” column. You can alternatively adapt the ERP query so all values match the sign convention of the E-Bilanz taxonomy. The three right most columns contain additional information regarding each position:
� “Meldepflichthinweis”: this corresponds to the “fiscalRequirement” field of the German GAAP taxonomy (documentation in the reference linkbase)
� “Unzulassig für”: this corresponds to the “notPermittedFor” field of the German GAAP taxonomy (documentation in the reference linkbase)
� “zulässig für Rechtsform”: this boolean value is calculated from the “legalForm*” fields of the German GAAP taxonomy (documentation in the reference linkbase) and the type corresponding to the legal status selected in the Stammdaten.
In the branches template, there is an additional “zulässig für Branche” column in order to indicate whether data is allowed for each position considering the branch selected in the Stammdaten worksheet.
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Manual adjustments
The “ERP-Wert”, “manuelle Anpassung” and “angepasster ERP-Wert” columns contain currency amounts to manage manual adjustments and the “Kontrolle-1” column is for consistency check.
All cells of the “ERP-Wert” column contain non editable formulas which fetch data from the BD3 worksheet (ERP query for accounting data).
The “manuelle Anpassung” column contains editable cells where you can manually enter adjustments. By default, subtotals are calculated and appear in bold font.
Finally, the “angepasster ERP-Wert” column contains the adjusted values to be tagged which is the sum of the “ERP-Wert” and the “manuelle Anpassung” columns. Values will appear in this column only if:
� There is an ERP amount OR (there is a manual adjustment amount AND it is different from zero)
� AND the sum of the “ERP-Wert” and “manuelle Anpassung” columns is different from zero AND the value in the “unzulässig für” column is “steuerlich” (not allowed for tax).
The “angepasster ERP-Wert” column will be tagged by the SAP® E-Bilanz solution and disclosed in the XBRL instance document.
The control column (the “Kontrolle-1” column of this Excel worksheet) checks the consistency of the adjusted values from the previous column. In case of inconsistency, the control cell is highlighted in red color and the computation gap is displayed. For instance:
indicates that there is a gap of 1,00 Euro between the subtotal and the children positions. When the gap is so small, this usually indicates a rounding issue in the financial statement. For string positions, the template prevents from adjusting amounts in the “manuelle Anpassung” cell and unlocks the “angepasster ERP-Wert” cell for data entry. Otherwise, ERiC (Elster Rich Client) would throw an error message.
Account reclassifications
The account reclassifications consist of translating trade positions from the ERP system into positions accepted by the fiscal administration.
-1,00
Manual Adjustements
ERP Data
G+H (tagged)
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Here the “Auswahl” to “Steuerbilanz-Wert” columns contain data to manage manual adjustments and the “Kontrolle-2” column is for consistency check.
The “Auswahl” and “aktuelle Periode” columns provide details regarding account reclassification, which will be tagged and sent to the tax office.
The “Steuerbilanz-Wert” column is for computation and double-checking.
The Kontrolle column is designed for consistency check. It checks whether entered values are consistent, but does not check whether values are mandatory or required for the selected legal form.
This area corresponds to the following Tuple elements of the German GAAP taxonomy:
The “Auswahl” column enables you to select the kind of reclassification to be applied. By default, there is no reclassification (“keine”).
3 kinds of reclassifications are allowed:
� Änderung der Wertansätze (Wertberichtung): only change of value
� Umgliederung: reclassification
Single choice Tuple
Sequence Tuple
Tagged Reclassifications I+N
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� Umgliederung mit Änderung der Wertansätze (Wertberichtigung und Umgliederung): reclassification with change of value
The aggregation rules defined in the calculation view of the taxonomy also apply for this selection, i.e. the template will automatically update the subtotal with the value selected for the child accounts. If the reclassification for a child account is “Änderung der Wertansätze” and it is “Umgliederung” for the sibling account, then the reclassification for the parent subtotal position will be automatically updated “Umgliederung mit Änderung der Wertansätze”.
Example of reclassification:
Warning: it is possible to force the selected value in the column “Auswahl” for a subtotal position. In this case, you break the inheritance rules and the templates switches to manual mode so you have to define manually the kind of reclassification for the whole hierarchy.
In the “aktuelle Periode” column, enter the change value if any for the current period.
Automatically, the template will sum-up the values in the parent positions as defined in the calculation linkbase of the taxonomy. The calculation linkbase of the German GAAP taxonomy is strictly applied in the templates except for fixing errors.
In the “Steuerbilanz-Wert” column, you can visualize the final position values after manual adjustment and reclassification. These are not editable amounts and they are not included in the tax filing as they can be easily calculated by the tax regulator from the other columns.
The second “Kontrolle” column checks the consistency of the position values after reclassification. If all cells are equal to 0.00 or no value, this means that there is no consistency error otherwise one or several controlling cell are highlighted in red color and the computation gap is displayed for the subtotal. For instance:
-95 000,00
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Detailed information for account balances
The “Kontennachweis” column of the Ergebnisverwendung worksheet allows you to tick all positions for which there is one or several account details. Detailed information for account balances are data related to the source of a position in the ERP system (account number, account description, amount) and they are provided in the table of the “Kontennachweis” worksheet. Several accounts of the ERP system can be aggregated to report an XBRL position.
As you can notice in the above screenshot, all Kontennachweis cells are not editable (dark grey back ground color). This means that no detail was found in the Kontennachweis table (next worksheet) or there is no amount for the positions. If there is an amount for the current position AND at least one account detail for the current position has been found in the Kontennachweis table (see Kontennachweis worksheet), then the cell of the Kontennachweis column will turn to white background color so you can select an “X” value.
Only if you select an “X” value, then all the detailed information for the position will be tagged and reported inside the instance document sent to the tax office.
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ANHANG
This is an appendix document for the Bank and the Payment Institutions templates only. In the “Beschreibung” column or B Excel column, the indented short (terse) label of each position is displayed. In the A Excel column, the indentation level of each position as defined in the presentation view of the German GAAP taxonomy is displayed. In the “XBRL” column (C Excel column), the concept name of each position is displayed as defined in the German GAAP taxonomy. The “Aggregation” column (E Excel column) provides the calculation links for this report. If a position takes the value “+” or “-“, this means that the position will be aggregated (added or subtracted) with other sibling positions in order to get the amount of the parent position (subtotal). The “Vorzeichen” column allows you to invert the sign of each position’s data fetched from the ERP, in case it does not match the sign convention of the E-Bilanz taxonomy. Replace the default value 1 by -1 to in order to change the sign of the amount in the “ERP-Wert” column. You can alternatively adapt the ERP query so all values match the sign convention of the E-Bilanz taxonomy. The two right most columns contain additional information regarding each position:
� “Unzulassig für”: this corresponds to the “notPermittedFor” field of the German GAAP taxonomy (documentation in the reference linkbase)
� “zulässig für Rechtsform”: this boolean value is calculated from the “legalForm*” fields of the German GAAP taxonomy (documentation in the reference linkbase) and the type corresponding to the legal status selected in the Stammdaten.
Manual adjustments
The “ERP-Wert”, “manuelle Anpassung” and “angepasster ERP-Wert” columns contain currency amounts to manage manual adjustments and the “Kontrolle-1” column is used for consistency check.
All cells of the “ERP-Wert” column contain editable cells to add supplementary data.
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The “manuelle Anpassung” column contains editable cells where you can manually enter adjustments. By default, subtotals are calculated and appear in bold font.
Finally, the “angepasster ERP-Wert” column contains the adjusted values to be tagged which is the sum of the “ERP-Wert” and the “manuelle Anpassung” columns. Values will appear in this column only if:
� There is an ERP amount OR (there is a manual adjustment amount AND it is different from zero)
� AND the sum of the “ERP-Wert” and “manuelle Anpassung” columns is different from zero AND the value in the “unzulässig für” column is “steuerlich” (not allowed for tax).
The “angepasster ERP-Wert” column will be tagged by the SAP® E-Bilanz solution and disclosed in the XBRL instance document.
The control column (“Kontrolle-1” Excel column of the Anhang worksheet) checks the consistency of the adjusted values from the previous column. In case of inconsistency, the control cell is highlighted in red color and the computation gap is displayed.
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KONTENNACHWEIS This table contains detailed information for account balances. By default, it is populated with data from the BD4 worksheet (ERP query) or you can enter detailed information manually. Warning: By default, the worksheet contains 5 000 rows. To extend the Kontennachweis table, DO NOT insert any row but rather copy-paste existing rows so the formulas and dropdown lists will be present in the newly added rows. For reporting of Kontennachweis, you must select the “Kontensalden zu einer oder mehreren Positionen” option in the Stammdaten worksheet by entering an “X” value. After doing so, you will be able to report detailed information for the positions of the Bilanz, GuV, Steuerliche Gewinnermittlung and Ergebnisverwendung statements by entering “X” in the column “Kontennachweis”. In reverse case, if you do not want to report Kontennachweis, simply do not select the ‘Kontensalden zu einer oder mehreren Positionen’ option in the Stammdaten worksheet. Remove also all ‘X’ from the Kontennachweis column, otherwise the positions will be taken for reporting detailed information and validations error might be raised by ERiC (Elster Rich Client).
Each row corresponds to the description of one detailed information linked to a position, there can be several details for the same position so the amounts will be aggregated:
� Name der position (text field) : shareholder name � Kontonummer (text field): internal account number � Kontobeschreibung (number): internal account description � Kontosaldo: internal account amount
Sample Kontennachweis worksheet:
Corresponding tuple in the German GAAP taxonomy:
Only if you select an “X” value in the Kontennachweis column of the financial statement, then all the detailed information for the position will be tagged and reported inside the instance document.
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KONTROLLEN The Kontrollen worksheet enables to get a quick overview of the data consistency in your E-Bilanz workbook before generating the electronic tax filing. This dashboard interface can significantly accelerate the implementation of your electronic filing process to the German tax administration by reducing the time to fix consistency issues. It is customizable so you can add your own controls.
The list of controls is organized by worksheet. The status can be OK or Falsch. The F Excel column provides explanations on how to get valid status for each control of the workbook. There can be several individual controls for one status: for instance, the consistency checks in the financial statements (Konzistensprüfung…) consists of verifying that all values in the Kontrolle columns are OK (0 or no value). By clicking the label of the control, you are redirected to the location of the corresponding data inside the workbook.
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VALIDATION During the validation process, the preview or the sending of an E-Bilanz filing with the SAP® E-Bilanz solution, an action pane control shows the validation log from ERiC (Elster Rich Component).
There are 3 kinds of messages: the errors, the warnings and the information. By clicking on a message, you will be redirected to the spreadsheet cell to be corrected. For more information, see SAP Note N°1749904.
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APPENDIX
ERP query interface
The SAP® E-Bilanz Excel content enables the end-users to have a flexible and automated fiscal reporting solution in order to cover the needs of all industries. With these templates, there is no need to tag data as the ERP queries just need to comply with a predefined format. The format of the ERP queries is the same for all templates: Core, Bank, Insurance and Branches.
Data formatting
All values are in text format. The date values are formatted following the German format MM.DD.YYYY. The “X” value corresponds to TRUE and no value corresponds to FALSE.
Query worksheets
BD1 worksheet
The BD1 worksheet contains the master data part 1 fetched from the ERP system and it is used to populate the “Stammdaten” worksheet. Here is a sample BD1 worksheet:
The A column with header “NS” contains the namespaces of the positions. The B column with header “NODETAG” contains the concept names of the positions The C column with header “NODEVALUE” contains the values of the concepts. Each master data is identified by the concatenation of the namespace in column A and the position name in column B which provide the Qualified Name (or QName) of the XBRL concept. As all master data concepts have the same namespace (de-gcd), a lookup with the position name is used to fetch each value of the Stammdaten worksheet in the current version of the templates.
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BD2 worksheet
The BD2 worksheet contains the list of shareholders (master data part 2) fetched from the ERP system, and it is used to populate the “Gesellschafter” worksheet. Here is a sample BD2 worksheet:
In the current version of the templates, only data from the following columns are used to populate the shareholders table:
The B column with header “NAME” contains the shareholders’ names. The C column with header “CURRENTNUMBER” contains the shareholders’ internal numbers. The E column with header “TAXNUMBER ” contains the shareholders’ 13-digit fiscal identifiers The F column with header “TAXID” contains the shareholders’ tax identifiers The L column with header “LEGALSTATUS_NPP ” contains data to populate the “natürliche Person – Privatvermögen” column of the Gesellschafter table The M column with header “LEGALSTATUS_NPB ” contains data to populate the “natürliche Person – Betriebsvermögen” column of the Gesellschafter table The N column with header “LEGALSTATUS_PG ” contains data to populate the “Personengesellschaft:” column of the Gesellschafter table The O column with header “LEGALSTATUS_KOER ” contains data to populate the “Körperschaft” column of the Gesellschafter table The Q column with header “SDKEY_NUM” contains the numerator of the share divide keys The R column with header “SDKEY_DENOM” contains the denominator of the share divide keys The S column with header “SPECIALBALANCE ” indicates whether special balance is required The T column with header “EXTENSION” indicates whether extension is required The U column with header “ID” contains the shareholders’ identifiers The W column with header “GROUP_UNLTD” indicates whether the shareholder is “Vollhafter” (unlimited liability) The X column with header “GROUP_LTD” indicates whether the shareholder is “Teilhafter” (limited liability) All shareholders in the Gesellschafter table follow the order of the BD2 worksheet.
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BD3 worksheet
The BD3 worksheet contains the account balances fetched from the ERP system. Here is a sample BD3 worksheet:
In the current version of the templates, only data from the following columns are used to populate the Bilanz, the GuV, the Steuerliche Gewinnermittlung, the Ergebnisverwendung, and the Anhang worksheets:
The A column with header “BSPL_S_DATA_XBRL-NODETAG ” contains the position names. The B column with header “BSPL_S_DATA_XBRL-BALANCE ” contains the amounts for each position. The U column with header “BSPL_S_DATA_XBRL-NS” contains the namespaces of the positions.
Each accounting data is identified by the concatenation of the namespace in column U and the position name in column A which provide the Qualified Name (or QName) of the XBRL concept. For performance reasons, a lookup on the QName is used to fetch value only for positions who have the same name and different namespaces (de-gaap-ci and de-bra) otherwise the position name in column A is the key.
If the J column with header "BSPL_S_DATA_XBRL-CCODE" is empty, this is because you have selected data for more than one company code out of SAP ERP. The SAP® E-Bilanz solution aggregates the values of all available company code, if data selection is not restricted to one company code.
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BD4 worksheet
The BD4 worksheet contains the detailed information for account balances (Kontennnachweis) fetched from the ERP system. Here is a sample BD4 worksheet and the corresponding Kontennachweis table:
In the current version of the templates, only data from the following columns of BD4 are used to populate the “Kontennachweis” table:
The A column with header “%FA00000” contains the position names. Several rows can have the same position name. The B column with header “%FA00001” contains the amounts for each ERP account. The E column with header “BSPL_S_DETAILS_XBRL-RACCT” contains the ERP account code. The F column with header “%FA00002” contains the long description of the ERP account (usually the concatenation of the code and the label).
The detailed information listed in the Kontennachweis worksheet is ordered by row from the BD4 worksheet.
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BD5 worksheet
The BD5 worksheet contains the equity account data of the shareholders, and it is used to populate the “Kapitalkontenentwicklung” worksheet. Here is a sample BD5 worksheet:
BD6 worksheet
The BD6 worksheet contains the balance sheet and income statement accounts of the commercial businesses, and it is used to populate the “Bilanz für BgA” and “GuV für BgA” worksheets. Here is a sample BD6 worksheet:
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