Getting it into your agent
One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.
npx skills add brainbytes-dev/everything-claude-finance --skill hgb-standardsgit clone --depth 1 https://github.com/brainbytes-dev/everything-claude-financeWrote this? Show the measurements
A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.
[](https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/hgb-standards)<a href="https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/hgb-standards"><img src="https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/hgb-standards.svg" alt="Measured on agentmods" height="20"></a>What it costs to keep this loaded
Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5.1 | $0.00000 | $0.02738 |
| Opus 5 | $0.00000 | $0.01369 |
| Sonnet 5 | $0.00000 | $0.00548 |
| Haiku 4.5 | $0.00000 | $0.00274 |
Grade A, and why
hgb-standards scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 7d ago.
A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.
Nothing flagged
None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.
How it starts
The opening of the file, as written. The whole thing — 231 lines — stays where its author put it; the contents beside it link to each section on GitHub.
HGB Standards (German GAAP)
name: hgb-standards description: German GAAP (HGB) — Bilanzierung, GoB, Maßgeblichkeitsprinzip
When to Activate
- User asks about German accounting standards (HGB) or Handelsrecht
- Applying Grundsätze ordnungsmäßiger Buchführung (GoB)
- Evaluating the Maßgeblichkeitsprinzip (authoritative principle linking tax and commercial accounting)
- Accounting for Rückstellungen, Abschreibungen, or Herstellungskosten under HGB
- Comparing HGB treatment with IFRS for German companies
Core Concepts
HGB Framework
The Handelsgesetzbuch (HGB) is the German Commercial Code governing financial reporting for all German commercial entities. It applies to:
- Einzelkaufleute (sole traders)
- Personengesellschaften (partnerships: OHG, KG, GmbH & Co. KG)
- Kapitalgesellschaften (corporations: GmbH, AG, KGaA)
Key legislation hierarchy:
HGB (Handelsgesetzbuch) — primary source
§§ 238-263: Allgemeine Vorschriften (general provisions)
§§ 264-335: Kapitalgesellschaften (corporations)
§§ 336-339: Genossenschaften (cooperatives)
§§ 340-341: Kreditinstitute, Versicherungen (banks, insurers)
§§ 342-342e: Rechnungslegungsgremium (accounting standards body)
DRS (Deutsche Rechnungslegungs Standards) — interpretive guidance from DRSC
EStG (Einkommensteuergesetz) — tax law, linked via Maßgeblichkeitsprinzip
Who must apply HGB:
- All Kapitalgesellschaften must prepare HGB financial statements
- Listed companies must additionally prepare IFRS consolidated statements (EU IAS Regulation)
- Non-listed groups may voluntarily apply IFRS for consolidated statements (§ 315e HGB)
- Individual (statutory) financial statements must always follow HGB (basis for tax and profit distribution)
Grundsätze ordnungsmäßiger Buchführung (GoB)
GoB are the fundamental accounting principles underlying HGB. They are partly codified and partly derived from legal practice and academic doctrine.
Core principles:
| Principle | German | HGB Reference | Meaning |
|---|---|---|---|
| Completeness | Vollständigkeit | § 246 Abs. 1 | All assets, liabilities, income, expenses must be recorded |
| Clarity | Klarheit | § 243 Abs. 2 | Financial statements must be clear and comprehensible |
| Going concern | Fortführung | § 252 Abs. 1 Nr. 2 | Assume continuation of business activity |
| Individual valuation | Einzelbewertung | § 252 Abs. 1 Nr. 3 | Assets and liabilities valued individually |
| Prudence | Vorsichtsprinzip | § 252 Abs. 1 Nr. 4 | Cautious valuation; anticipate losses, not gains |
| Realization | Realisationsprinzip | § 252 Abs. 1 Nr. 4 | Revenue only when realized (delivery, performance) |
| Imparity | Imparitätsprinzip | § 252 Abs. 1 Nr. 4 | Unrealized losses must be recognized; unrealized gains must not |
| Accrual | Periodenabgrenzung | § 252 Abs. 1 Nr. 5 | Income/expenses allocated to the correct period |
| Consistency | Stetigkeit | § 252 Abs. 1 Nr. 6 | Consistent application of valuation methods |
What this file has done since we first saw it
Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.
- 7d ago First seen · 231 lines · 0 tokens per session scan A 2b5a00856802
hgb-standards is a skill published in the GitHub repository brainbytes-dev/everything-claude-finance (5 stars, last pushed 5mo ago), licensed MIT. It costs nothing until one of its globs matches a file; then it loads 2,738 tokens. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.
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