# Jahresabschluss

> Erstellung von Jahresabschlüssen nach HGB: Bilanz (§266), GuV Gesamtkostenverfahren (§275 Abs.2), GuV Umsatzkostenverfahren (§275 Abs.3), EÜR (§4 Abs.3 EStG). Größenklassen, Steuern und latente Steuern.

## Facts
- Page: https://tashan.sh/capability/skill-mlobo2012-jahresabschluss
- tashan id: skill:mlobo2012/jahresabschluss
- Source: https://github.com/mlobo2012/Germany-SMB-Finance-Accounting-Plugin
- Type: skill
- Category: finance
- tashan score: not scored (catalogued only — too little public evidence)
- Adoption: 9.0
- Upkeep: 47.0
- Freshness: 62.0
- Evidence coverage: 84% of the inputs this score can use
- Health: active
- Instruction depth: not yet graded
- License: NOASSERTION
- Official: no

## Install

```sh
cp -r jahresabschluss ~/.claude/skills/
```

## Security audit
Not scanned. We audit npm-published capabilities; this one has no npm package we can resolve, or has not reached the queue. This is not a clean bill of health.

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Measured 2026-08-09 by tashan (https://tashan.sh) from public evidence. Scorer s5.