🇩🇪DE-FRA-01•BaFin & HGB § 289 Compliant
Intake Target: FG-46 Consolidation Queue
LOCAL REPORTING 2900-PACKS
STATUTORY & CONSOLIDATION REPORTING
SKR 04 ACTIVE
FC-29 Country Financial Reports & Close Packs
Compilation, statutory pre-clearance, and upward submission station for Germany's periodic close packages. Synthesizes P&L, balance sheet provisions, BaFin reserve attestations, ELSTER tax packages, and break suspense ledgers into unified XBRL / PDF/A-3 dossiers for HQ Global Consolidation (FG-41/FG-46).
Active Close PackFY2025-M03
Draft Review
Operating Surplus€15,079,662+24.1% YoY HGB
BaFin Reserve Hold€5,000,000.00lock
100% Sealed
Close Readiness94.8%notification_important
1 Break in FC-33
outboxUpward Dispatch Dock
M03 DRAFT REVIEW (DUE 48H)
TARGET RECEPTACLE:FG-46 Country Inbox → FG-47 Review
STATUTORY SIGNATORY:Dr. Hans Weber (CFO DE) • eIDAS Validated
DISPATCH DEADLINE:2025-04-05 18:00 CET
CRYPTOGRAPHIC DOSSIER HASH:0x89f2a7..b41e (SHA-256)
Revenue Base MTDtrending_up
€11,400,000
arrow_upward+18.2% YoY• Across 9 Domains
Target: €11.00M103.6% Attained
Operating Surplus (EBITDA)finance_chip
€3,259,662
28.6% Margin• HGB § 289 Adj.
Provision Reserve:€412,800 EUR
Compliance Capital Holdaccount_balance
€5,000,000
shieldBaFin § 25a KWG• Preserved
Escrow Acc: DE89 5001Audited Daily
Unresolved Exceptionsreport_problem
1 High
BRK-DE-081FC-33 Queue
Variance: €4,250.00Inspect FC-33open_in_new
PERIOD:
assignment_turned_inCompliance & Consolidation Close Dossiers (DE-FRA-01)
GAAP STANDARD: DE-HGB / IFRS EQUIVALENT| Dossier ID / Report Name | Scope & Compliance Specs | Accounting Period | Governance Status | Revenue Base | EBITDA Surplus | Breaks | Operational Actions |
|---|---|---|---|---|---|---|---|
FY2025-M03 Monthly Close PackACTIVE REF: RP-DE-202503-FULL • XBRL v2.4 | Full DE P&L + Balance Sheet + TaxHGB § 289 • SKR 04 • BaFin Ringfence | 2025-03-01 → 03-31 | Draft Review (94.8%) | €11,400,000.00 | €3,259,662.00 | 1 Active | |
FY2025-M02 Monthly Close PackREF: RP-DE-202502-FULL • Sealed | Full DE Periodic CloseGlobal Clearance Node FG-47-OK | 2025-02-01 → 02-28 | check_circleAccepted by HQ (FG-47) | €10,850,210.00 | €3,124,400.00 | 0 | View Archivehistory |
FY2025-M01 Monthly Close PackREF: RP-DE-202501-FULL • Sealed | Full DE Periodic CloseGlobal Clearance Node FG-47-OK | 2025-01-01 → 01-31 | check_circleAccepted by HQ (FG-47) | €10,204,500.00 | €2,941,120.00 | 0 | View Archivehistory |
FY2024-Q4 Consolidated Annual CloseREF: RP-DE-2024-AUDITED • Formal Filing | Annual HGB Audit + PwC ClearanceBundesanzeiger Certified Submission | FY2024 (Full Year) | verifiedCertified & Audited | €42,100,000.00 | €11,800,000.00 | 0 | |
FY2025-Q1 Mid-Quarter Tax DossierREF: RP-DE-2025Q1-TAX • ELSTER ERiC | ELSTER USt-VA & Withholding TaxBZSt & Finanzamt Frankfurt am Main V | 2025-01-01 → 03-31 | account_balanceSubmitted to BZSt | Remittance | €1,250,440.00 | 0 | View Tax Pack (FC-27)north_east |
fact_checkPre-Submission Compliance Compliance Checklist
M03 GATING PROTOCOL
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PASSED1. General Ledger & Sub-Ledger Balanced (SKR 04)Accounts 1200 (Bank), 1776 (VAT Suspense), and 2400 (Receivables clearing) carry zero delta vs ERP sub-ledgers.Status: 100% Reconciled • Verified via FC-24
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PASSED2. BaFin Compliance Liquidity Reserve SealedMandatory €5,000,000.00 EUR ringfenced escrow balance confirmed at Deutsche Bundesbank node FRA-01.Status: 100% Locked • Escrow Certificate #BBK-2025-03-DE
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PASSED3. GoBD Electronic Tax & Invoicing Audit TrailAll 4,118 sales and vendor transactions conform to immutability logging and digital timestamping standards.Status: ELSTER ERiC Schema Validated • Clean
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PENDING4. Material Variance & Exceptions Sign-OffException #4402 (Unmatched Wire €4,250.00 EUR) active in FC-33 requires provisional CFO sign-off prior to dispatch.
Status: 1 Blocker ActiveResolve in FC-33open_in_new
Upward Governance Bridgeshub
Country Finance DE operates with local packaging authority. Final consolidation balance sheet incorporation takes place at Global Finance HQ.
DE NODE STATUS:
ACTIVE SYNC (DE-FRA-01)
AUDIT LEDGER: ISO-20022 / XBRL-DE-2025-03•HASH: SHA256:d82e1c940b54f9a0c1285•ELSTER TOKEN: VALIDATED_UNTIL_2026
Local Gogidix: DE-FRA-01 Verified