HGB Reference Directory

Handelsgesetzbuch (German Commercial Code)

The Handelsgesetzbuch (HGB) is the German Commercial Code, containing the legal framework for accounting and financial reporting in Germany.

67 Total Standards

53 Active / Current

14 Historical / Withdrawn

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HGB Standards

HGB §§238–241a

Bookkeeping & Inventory

HGB §§242–245

General Provisions for Annual Accounts

HGB §§246–251

Recognition Provisions

HGB §§252–256a

Measurement Provisions

HGB §§257–263

Retention and Production of Records

HGB §§264–265

General Provisions for Capital Companies

Notes to the Financial Statements

HGB §§289–289f

Management Report

HGB §§290–293

Consolidated Accounts: Scope of Application

HGB §§294–296

Consolidation Group

HGB §§297–299

Content and Form of Consolidated Accounts

HGB §§300–307

Full Consolidation

HGB §§308–309

Consolidated Accounts Measurement

HGB §310

Proportional Consolidation

Group Management Report

HGB §315e

Group Accounts under IFRS

HGB §§316–324a

Audit

HGB §§325–329

Disclosure and Filing

Violation of Reporting Obligations

HGB §333

Violation of Confidentiality Obligations

HGB §333a

Duties in Connection with Audit Engagements

HGB §334

Administrative Fine Provisions

HGB §335

Imposition of Administrative Fine

HGB §335a

Objection to Administrative Fine

HGB §335b

Application to Certain OHG and KG

HGB §335c

Notifications to the Auditor Oversight Body

HGB §§336–339

Supplementary Provisions for Cooperatives

HGB §§340–340o

Credit Institutions

HGB §§341–341p

Insurance Undertakings and Pension Funds

HGB §§341q–341y

Payment Report

HGB §§342–342p

Income Tax Information Report

HGB §§342q–342r

Private Accounting Standard-Setting Body; Accounting Advisory Council

DRS Standards

DRS 01

Exempting consolidated financial statements under §292a HGB (+ companion standard: Goodwill and other intangible assets)

DRS 02

Cash flow statement – general standard, plus sector-specific variants for credit institutions (2-10) and insurance undertakings (2-20)

DRS 03

Segment reporting – general standard, plus sector-specific variants for credit institutions (3-10) and insurance undertakings (3-20)

DRS 04

Business combinations in consolidated financial statements

DRS 05

Risk reporting – general standard, plus sector-specific variants for credit/financial services institutions (5-10) and insurers (5-20)

DRS 06

Original topic not fully confirmed in research – presented with honest uncertainty rather than a guessed title

DRS 07

Group equity and total comprehensive income

DRS 08

Accounting for interests in associated companies in consolidated financial statements (equity method)

DRS 09

Accounting for interests in jointly-managed enterprises in consolidated financial statements (proportionate consolidation)

DRS 10

Deferred taxes in consolidated financial statements

DRS 11

Reporting on related-party relationships

DRS 12

Intangible fixed assets

DRS 13

The consistency principle and correction of errors

DRS 14

Foreign currency translation

DRS 15

Management report / Takeover-law disclosures within the group management report

DRS 16

Interim reporting

DRS 17

Reporting on the remuneration of executive and supervisory board members

DRS 18

Deferred taxes in consolidated financial statements

DRS 19

The obligation to prepare consolidated accounts, and the scope of consolidation

DRS 20

Group management report – the major consolidator standard of the entire DRS library

DRS 21

Cash flow statement – unified standard with sector-specific annexes

DRS 22

Group equity

DRS 23

Capital consolidation – inclusion of subsidiaries in the consolidated financial statements

DRS 24

Intangible assets in consolidated financial statements

DRS 25

Currency translation in consolidated financial statements

DRS 26

Associated companies – equity method

DRS 27

Proportionate consolidation – completing the full DRS 1–27 library

DRS 28

Segment reporting – completing the full DRS library, beyond the 1–27 range