HGB taxonomy

The provided Handelsgesetzbuch taxonomy combines:

• HGB Balance with taxonomy accounts of type asset and liability
• HGB Profit and Loss with taxonomy accounts of type income and expense
• HGB Finance KPIs with taxonomy accounts of type miscellaneous. These are calculations that use the taxonomy accounts from the Balance and Profit and Loss. For formulas, see List of Finance KPIs. Formulas are implemented as expressions in Visualizer in Birst.

HGB taxonomies are provided for these expense methods:

• CSM: Cost of Sales Management
• TCA: Total Cost Accounting

Each HGB taxonomy comes with an HGB cash flow taxonomy.

The cash flow taxonomy reuses taxonomy accounts of the HGB taxonomy but in a different parent-child structure. Separate HGB cashflow taxonomies are needed because a taxonomy account can only have one parent taxonomy account (exist in only one structure).

A mapping specified for a (sublevel 0) taxonomy account in the HGB taxonomy that also exists in the HGB cash flow taxonomy, must be respecified and kept the same.