DE-FRA-01 (GERMANY)
BaFin & HGB § 289 COMPLIANT
TARGET INGESTION:FG-46 / FG-47 (Global Country Reports)arrow_outward
XBRL v2.4 ENGINE
LOCAL CLOSE 3000-DETAIL
•
STATUTORY DOSSIER COMPILATION WORKBENCH
•SKR 04 ACTIVE
FC-30 FY2025-M03 Country Financial Close Dossier
Complete multi-schedule statutory financial close pack for Germany Central Hub (DE-FRA-01). Compiles full P&L, balance sheet provisions, BaFin § 25a KWG liquidity escrow ringfence (€5.000.000,00), ELSTER advance VAT package (€1.245.800,00), and reconciles break #BRK-DE-081 into SKR 04 Sub-Ledger 1390-DE.
Report PeriodFY2025-M03March 2025 Close
Operating EBITDA€3,259,662.00+24.1% YoY HGB
Compliance Capital€5,000,000.00100% Sealed BBK
Gating Readiness94.8% GATED1 Hold in FC-33
verified_userLedger Standard: Handelsgesetzbuch (HGB) & GoBD 2020 CertifiedDE_TAX_ID: DE318942004
gavelSUBMISSION GATE DOCK
PRE-FLIGHT RATIFICATION
Schedule Submission Horizon
DRAFT REVIEW DUE IN 48 HOURSschedule
Deadline: 2025-04-05 18:00:00 CET
Target HQ Receptacle:FG-46 Country Report Inboxnorth_east
Subordinated Review:FG-47 Global Review Desk
Compliance Signatory:Dr. Hans Weber (CFO Germany)
eIDAS Security Seal:QES Ready (Level 4 Security Controls)
Cryptographic Digest:SHA-256: 0x89f2a7..b41e
Gross Platform Revenue MTD+18.2% YoY
€11,400,000.00
103.6%of Budget Ref Target (€11.0M)
Source: FC-04 Local LedgerDrilldownchevron_right
Total OPEX OutturnRun-Rate Stable
€8,140,338.00
Commissions €3.14M • Haulage €3.15M • OPEX €1.85M
Schedule 02 & 03 AggregationFC-21 Detailchevron_right
BaFin Preserved Reserve100% ISOLATED
€5,000,000.00
Bundesbank Escrow DE50 • Zero Impairment
§ 25a KWG Compliance AttestedFC-02 Vaultchevron_right
Active Blocker / Exception1 SEV-1 BREAK
-€24,200.00
#BRK-DE-081 (Haulage Sub-Ledger 1390-DE)
Requires CFO WaiverOpen FC-33chevron_right
table_chart_view
Compliance Multi-Schedule Compilation Matrix (FY2025-M03)
Cross-referenced to German Commercial Code (HGB) §§ 266, 275, 277 and SKR 04 chart of accounts.
7 OF 7 SCHEDULES POPULATED
AGGREGATE TIE: 100%
| Schedule & Description | Source Module | Local GL Balance (EUR) | Compliance Standard | Pre-Submission Status | Audit Lineage / Action |
|---|---|---|---|---|---|
Schedule 01 - Gross Platform Revenue & Fees Konto 4000-DE: Market Commission + Network Surcharges | FC-04 / FC-05 | +€11,400,000.00 | HGB § 277 (1) | check_circlePASSED (Audited) | Audit FC-04open_in_new |
Schedule 02 - Carrier & Freight Operations OPEX Konto 5200-DE: Linehaul Settlements & Dispatcher Fees | FC-21 / FC-16 | -€3,150,000.00 | HGB § 275 (2) Nr. 5 | check_circlePASSED | Audit FC-21open_in_new |
Schedule 03 - Affiliate & Partner Commissions Konto 6740-DE: Broker & Affiliate Rebates (5% Holdback) | FC-15 / COMM-081 | -€3,140,138.00 | HGB § 87a | check_circlePASSED (5% Sealed) | Audit FC-15open_in_new |
Schedule 04 - Departmental Operating Expenses Konto 6000-6800: Cloud, SG&A, Regional Facility Leases | FC-18 / FC-21 | -€1,850,200.00 | GoBD / SKR 04 | check_circlePASSED | Audit FC-18open_in_new |
Schedule 05 - Bank Balances & Institutional Recon Deutsche Bank, Commerzbank & Bundesbank Escrow Pool | FC-24 / FC-25 | €21,340,000.00 | BaFin § 25a KWG | info99.82% PASSED (Break Isolated) | Audit FC-24open_in_new |
Schedule 06 - Compliance Tax Liabilities (USt-VA) Konto 3800-DE: Umsatzsteuer-Voranmeldung M03 Remittance | FC-27 / FC-27-D | €1,245,800.00 | § 18 UStG / ELSTER | check_circlePRE-VALIDATED (ELSTER) | Audit FC-27open_in_new |
errorSchedule 07 - Unreconciled Disputed Surcharges Sub-Ledger 1390-DE: Haulage Accessorial Break #BRK-DE-081 | FC-33 / INC-4402 | €24,200.00 | HGB § 252 (Impairment) | blockPENDING BLOCKER | Waiver in FC-33arrow_forward |
Checksum Validation: 0x44AA..E201•ISO 20022 camt.053 Feed: SYNCHRONIZED (10:14 CET)
Total Schedule Rows: 7 • Zero Unassigned Suspense Accounts
fact_check
3 of 4 Gates ClearedCompliance Ratification Gating Checklist
check_circle
PASSED
Gate 01: General Ledger & Sub-Ledger BalancingSKR 04
Verification of Konten 1200, 1390, 2400 against local journal entries. Aggregate balance tie equals €0.00 deviation across all journal batches.
STATUS: 100% BALANCED • AUDITED BY AUTOMATION ENGINE
check_circle
PASSED
Gate 02: BaFin § 25a KWG Liquidity Escrow Ringfence€5,000,000.00
Cryptographically locked regulatory escrow vault at Deutsche Bundesbank (Sub-Account DE50-BBK-8821). Zero lien or operational encumbrance.
STATUS: ISOLATED & VERIFIED VIA ISO 20022 CAMT.053
check_circle
PASSED
Gate 03: ELSTER Tax Return Transmission ReadinessUSt-VA M03
Advance VAT return package compiled with valid PSE certificate token. Net remittance calculated at €1,245,800.00. Ready for tax office dispatch.
STATUS: CERTIFIED XML SIGNED & PRE-FLIGHT VERIFIED
error
ACTION REQ
Gate 04: Material Exceptions Sign-Off & Dispute WaiversSEV-1 BLOCKER
Break #BRK-DE-2025-081 (€24,200.00) in carrier haulage surcharge account 1390-DE has not received an approved CFO waiver in module FC-33.
ACTION REQUIRED: Execute statutory risk release waiver in FC-33 before global dispatch
signature
eIDAS Level 4Dual-Control Officer Attestation
verified
Dr. Hans Weber
Chief Financial Officer • Germany Central Hub
BaFin License Holder: DE-REG-44091
“I hereby attest that the financial reports, sub-ledger allocations, and regulatory reserves for period FY2025-M03 conform in all material respects with HGB standards and BaFin circular directives.”
QES Digital Token:HW-2025-M03-QES-9921
Attestation Timestamp:2025-03-31 16:42:19 CET
Status:PRE-CLEARED (PENDING WAIVER)
Signatory identity validated via Bundesdruckerei trust node
hubBidirectional Governance Bridges & Upward Routing
Global / Local Topology
GLOBAL RECEPTACLE
north_east
FG-46 / FG-47 Intake Console
Global finance receiving node for all statutory country dossiers and consolidation schedules.
Inspect Global Deskarrow_forward
1 ACTION BLOCKER
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FC-33 Exceptions Resolution
Direct resolution portal for Break #BRK-DE-081. Execute statutory waiver or post adjustor voucher.
Execute Break Waiverarrow_forward
LOCAL ROOT
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FC-01 Overview Cockpit
Return to primary German operational console, daily cash pools, and live treasury analytics.
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