# Verification record — `ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-09` - **`maturity.level`:** `structural-reference` ## Why this cycle picked up Hilfsblatt A This is the recurring "GovSchema Standard Research" cycle (**GOV-1903**). The prior cycle (GOV-1896, Schuldenverzeichnis) left Hilfsblatt A/B/G as the sole remaining CH-ZH companion-schedule gap — previously understood as, in substance, three separate self-employment/agricultural bookkeeping worksheets (Forms 328/329 for Hilfsblatt A, 330 for Hilfsblatt B, 331 for Hilfsblatt G) rather than one schedule, and flagged as three future sub-cycle candidates precisely because none had yet been screened for tractability. This cycle screened and pursued only **Hilfsblatt A**, and only its current (2024-edition) **simplified-bookkeeping** variant, Form 328 — the narrower and more broadly applicable of Hilfsblatt A's own two variants (a self-employed filer chooses one or the other depending on how they keep books), used by sole proprietors/freelancers who do not keep full commercial accounts. Its sibling variant, Form 329 ("Hilfsblatt A mit kaufmännischer Buchhaltung", for filers who keep full commercial books and instead transcribe a signed balance sheet/income statement onto a much shorter worksheet), is deliberately deferred as a distinct, separately-scoped future candidate — the two variants serve different filer populations with structurally different worksheets, so combining them into one cycle would not fit this registry's established one-schedule-per-cycle pattern any better than treating them separately. Hilfsblatt B (Form 330, an agricultural questionnaire) and Hilfsblatt G (Form 331, agricultural/forestry) remain open, unscreened backlog candidates. This document closes the Hilfsblatt A (simplified-bookkeeping) gap specifically. It does not open a new vertical or jurisdiction — Switzerland remains at 2 of 6 verticals (DMV, Taxes) — but it further deepens the Taxes vertical's coverage of an already-open jurisdiction. ## Sources examined - **Document `(id, version)`:** `ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung` / `1.0.0` - **Spec version:** GovSchema `0.3.0` - **Authority:** Kanton Zürich — Finanzdirektion, Kantonales Steueramt Zürich (same authority as the main return and its seven other companion schedules; this form's own printed issuer is "StA Form. 328"). - **Primary source:** — "StA Form. 328 (2024) 12.24 — Hilfsblatt A für Selbständigerwerbende mit vereinfachter Buchführung," fetched directly (HTTP 200, `%PDF-1.4`, 95,591 bytes, 4 pages, no `/Encrypt`, no login/CAPTCHA/WAF gate) from the "Formulare für Selbständigerwerbende" listing, reached from the same `zh.ch` tax-forms hub page every prior CH-ZH cycle has used (). A byte-level scan of the raw PDF for the literal strings `/AcroForm` and `/Widget` returned **zero** matches for both — confirming this is a flat, non-AcroForm print/reference-facsimile PDF, the same shape as all seven of its CH-ZH sibling schedules. - **Sibling forms identified but deliberately not pursued this cycle:** the same listing page also links Form 329 ("Hilfsblatt A mit kaufmännischer Buchhaltung"), Form 330 ("Hilfsblatt B Fragebogen für Land- und Forstwirtschaft"), and Form 331 ("Hilfsblatt G für Land- und Forstwirtschaft") — see "Why this cycle picked up Hilfsblatt A" above for the scope decision to defer each. - **A note on this form's year-independent URL, matching the Liegenschaftenverzeichnis/Schuldenverzeichnis pattern.** Like those two siblings (and unlike the three yearly-repackaged schedules — Wertschriften- und Guthabenverzeichnis, Berufsauslagen, Versicherungsprämien, Aus- und Weiterbildung), this form is hosted at a **year-independent** `.../jahrunabhaengig/selbstaendig-erwerbende/...` path, its own printed template dated "StA Form. 328 **(2024)** 12.24," and its cover page carries a standalone filer-entered "Jahr" box rather than a year baked into the title. This document accordingly models the "Jahr" box as its own required `jahr` field, for the same reason disclosed in the Liegenschaftenverzeichnis and Schuldenverzeichnis VERIFICATION.md files: the tax year is genuinely filer-entered data on this form, not an assumption baked into the schema version. - **A note on a text-extraction artifact confirming an unlabelled line.** A targeted byte-offset check around the raw content-stream token for "13.12" (the line immediately before the "13.13 Total Aktiven ohne Liegenschaften" total) found only a blank `( )` token following it, with no further label text anywhere in the surrounding stream — confirming this is a genuinely unlabelled catch-all asset line printed on the form itself, not a text-extraction gap. Modelled as `weitereAktivenOhneBezeichnung` with this ambiguity disclosed directly in its own field description, per this registry's "spec precision over cleverness" standard: an unresolved label is represented explicitly, not guessed. - **Companion Wegleitung, examined for rule confirmation and a worked specimen:** — the same 40-page "Wegleitung zur Steuererklärung 2025" every prior CH-ZH cycle has used, fetched the same way (HTTP 200, 1,497,565 bytes, 40 pages, `%PDF-1.7`). A full text-layer extraction (6,477 lines) was searched for "Hilfsblatt A", "Selbständigerwerbende", "Selbständige Erwerbstätigkeit", "328", "Buchführung", "Warenlager", "Umsatz", and "Bruttogewinn". Of these: - The Wegleitung's own reprint of the main return's Ziffer 2 confirms: "Einkünfte aus selbständiger Erwerbstätigkeit in Handel, Gewerbe, freien Berufen (**Hilfsblatt A**) oder Landwirtschaft (Hilfsblatt B oder G)" — confirming this document's own `einkuenfteSelbstaendigeErwerbstaetigkeitSteuerzwecke` (Ziffer 12) transfers to the main return's Ziffer 2, exactly as printed on this form's own Ziffer 12 transfer caption ("Zu übertragen in die Steuererklärung Seite 2, Ziffer 2"). - The Wegleitung's own reprint of the main return's Ziffer 32 states verbatim: "Selbständigerwerbende mit vereinfachter Buchführung übertragen das Eigenkapital laut **Hilfsblatt A (Ziff. 14.4)** auf die Seite 4 der Steuererklärung in die Ziffer 32" — an exact, independent confirmation of this document's own `eigenkapitalSelbstaendigerwerbenderOhneLiegenschaften` (Ziffer 14.4) transfer, matching this form's own printed transfer caption ("Zu übertragen in die Steuererklärung Seite 4, Ziffer 32") word for word. The same passage additionally confirms the *kaufmännische Buchführung* variant (Form 329) transfers from its own, differently-numbered Ziffer 10.4 — direct evidence that the two Hilfsblatt A variants are structurally distinct forms, reinforcing the decision to scope this cycle to Form 328 only. - The Wegleitung's own reprint of the main return's Ziffer 16.1 ("Beiträge an die AHV, IV und 2. Säule, sofern nicht unter Ziff. 1 und 2 abgezogen") corroborates this document's own `einkaufsbeitragVorsorgeeinrichtung` (Ziffer 16) transfer, matching this form's own printed transfer caption ("Zu übertragen in die Steuererklärung Seite 3, Ziffer 16.1"). - The Wegleitung's own attachment checklist (its "Beilagen"/required- documents section) lists, among the documents required for a self-employed filer: "Aufstellungen über Aktiven und Passiven, Einnahmen und Ausgaben sowie Privatentnahmen und -einlagen für Steuerpflichtige mit vereinfachter Buchführung" — matching this form's own printed instruction text verbatim ("Selbständigerwerbende mit vereinfachter Buchführung haben dieses Hilfsblatt vollständig auszufüllen und unterzeichnete Aufstellungen über Aktiven und Passiven, Einnahmen und Ausgaben sowie Privatentnahmen und -einlagen einzureichen"), and forming the basis for this schema's `signedStatementsAssetsLiabilitiesIncomeExpenses` required `documents[]` entry. - **No worked specimen of this form's own internal Ziffer 1-16 lines was found anywhere in the Wegleitung** — the same class of negative finding several prior CH-ZH cycles (Liegenschaftenverzeichnis GOV-1889, Aus-und-Weiterbildung GOV-1882) have already made for their own forms. A targeted search for "Warenlager", "Umsatz", and "Bruttogewinn" — terms that would only appear if the Wegleitung reproduced this form's own internal computation — returned zero matches across all 6,477 extracted lines; the Wegleitung's own worked household specimen (the same one used by every prior CH-ZH cycle) covers only the main return's own numbered lines, never this schedule's internal detail. This negative finding is disclosed explicitly: this schema's own worked mock-data example (below) is independently constructed and its arithmetic hand-recomputed end-to-end, not matched against an official specimen. - **Extraction method.** Both PDFs' compressed content streams were decompressed directly (zlib/`FlateDecode`) and their `Tj`/`TJ` text-showing operators parsed with octal-escape decoding, since this form's own simple Latin-text font encodes characters as literal byte values (confirmed directly readable German prose, including printed accented characters via octal escapes, e.g. `\344` = ä). This is a simpler, self-written extraction than the `pdfjs-dist` coordinate-based approach used on some earlier CH-ZH cycles, chosen because it was sufficient to recover fully readable text from both PDFs without a rendering pass; the "13.12" byte-offset check above additionally confirmed one Type0/CID-encoded token in the surrounding stream (a decorative digit-entry-box glyph, the same class of artifact disclosed in the Schuldenverzeichnis cycle) is not a hidden label. - **Retrieved / reviewed:** 2026-07-09. - **Reviewer:** GovSchema Engineering (Standards Engineer — initial authoring source review). ## Scope decision: the depreciation table (Ziffer 2.1-2.14) collapsed to one free-text field GovSchema v0.3 fields are flat: there is no `array`/nested-object element type yet (`array`/nested `object` are proposed only in [GSP-0009](../../../../../spec/proposals/0009-composite-repeating-values.md), not accepted). The form's own depreciation table cross-tabulates 5 asset categories (Geschäftsliegenschaft, Fahrzeuge, Maschinen/Werkzeuge, Einrichtungen, Mobilien) against 7 metrics (opening value, additions, disposals, value before depreciation, booked depreciation, rate, closing value) — 35 cells, a genuinely multi-dimensional repeating structure, larger and more complex than any single-axis repeating table this registry has collapsed before (e.g. the Schuldenverzeichnis's 30-row, 2-column creditor table). Per this registry's established treatment of unbounded/multi- dimensional repeating tables, the whole table is collapsed into one `depreciationScheduleSummary` free-text field; only the resulting aggregate booked-depreciation figure, which the form itself carries forward to Ziffer 9.10, is separately modelled as `abschreibungenGemaessTabelle`. ## Scope decision: the creditor table (Ziffer 3) collapsed to one free-text field, mirroring Schuldenverzeichnis This form's own Ziffer 3 table (business-debt creditors: name/address, debt balance, interest) is structurally identical in kind to the standalone Schuldenverzeichnis form's own creditor table, and is collapsed the same way, into `geschaeftsschuldenSummary`, with the two headline totals (`totalGeschaeftsschulden`, `totalZinsenAufGeschaeftsschulden`) separately modelled since each transfers to a specific computed line elsewhere on this same form (Ziffer 14.3/15.2 and Ziffer 9.7 respectively). ## Scope decision: duplicate same-value lines are modelled once, not twice This form re-prints several figures a second time at a later Ziffer, purely as a same-page cross-reference rather than as an independently-sourced value: Ziffer 9.7 re-prints the same figure as `totalZinsenAufGeschaeftsschulden` (Ziffer 3); Ziffer 14.1 and 15.1 both re-print the same figure as `totalAktivenOhneLiegenschaften` (Ziffer 13.13); Ziffer 14.3 and 15.2 both re-print the same figure as `totalGeschaeftsschulden` (Ziffer 3). Per this registry's convention of not re-declaring an identical value under two field names, none of these five duplicate re-prints has its own field; each field description that produces the underlying value cross-references every Ziffer it is re-printed at. ## Scope decision: Ziffer 8's own Zwischentotal excluded as a pure carry-forward Ziffer 8 ("Zwischentotal, zu übertragen von der vorhergehenden Seite") is the page-break carry-forward of `bruttogewinn` (Ziffer 6) plus the sum of Ziffer 7's other-business-income lines — a pure computed value with no independent source figure of its own, consistent with the main return schema's own stated policy of excluding "any pure computed/arithmetic line (a total, a carried-forward transfer...)". ## Field-by-field source mapping - **Business/household header** (Firmenname und Sitz, Branche, Geschäftsjahr dates, Abrechnungsart, AHVN13, Gemeinde, Name, Vorname, Erwerbsart, Jahr, UID, Nebensteuerdomizile) → `firmennameUndSitz`, `brancheOderArtDerGeschaeftstaetigkeit`, `namenUndAdressenMitgesellschafter`, `geschaeftsjahrVon`, `geschaeftsjahrBis`, `abrechnungsart`, `ahvn13RemainingDigits`, `gemeinde`, `name`, `vorname`, `erwerbsart`, `jahr`, `uidChe`, `nebensteuerdomizile`. - **Ziffer 1 (Warenlager)** → `warenlagerAnschaffungskostenBeginn/Ende`, `warenlagerDeklarierterWertBeginn/Ende`, `warenlagerUnterbewertungBeginn/Ende`, `warenlagerUnterbewertungProzentBeginn/Ende` — modelled individually since this is a bounded 4-metric x 2-timepoint table (8 cells), not an unbounded repeating structure. - **Ziffer 2 (Abschreibungstabelle)** → `depreciationScheduleSummary` plus `abschreibungenGemaessTabelle` (Ziffer 9.10). See scope decision above. - **Ziffer 3 (Geschäftsschulden)** → `geschaeftsschuldenSummary`, `totalGeschaeftsschulden`, `totalZinsenAufGeschaeftsschulden`. See scope decision above. - **Ziffer 4 (Berechnung des Umsatzes)** → `einnahmenBar`, `einnahmenPostBank`, `einnahmenVerrechnung`, `naturalbezuege`, `kundenguthabenJahresende`, `zwischentotalUmsatz`, `abzueglichKundenguthabenJahresanfang`, `abzueglichMehrwertsteuer`, `umsatz`. - **Ziffer 5 (Waren- und Materialaufwand)** → `warenMaterialvorraeteJahresanfang`, `zahlungenWarenMaterialeinkaeufe`, `warenMaterialschuldenJahresende`, `zwischentotalWarenaufwand`, `abzWarenMaterialvorraeteJahresende`, `abzWarenMaterialschuldenJahresanfang`, `warenUndMaterialaufwand`. - **Ziffer 6 (Bruttogewinn)** → `bruttogewinn`. - **Ziffer 7 (Andere Geschäftserträge)** → `mietwertPrivatGenutzteWohnung`, `bruttoertraegeGeschaeftswertschriften`, `provisionenRueckverguetungenRabatte`, `kapitalgewinneGeschaeftsvermoegenBezeichnung`, `kapitalgewinneGeschaeftsvermoegen`, `weitereGeschaeftsertraegeBezeichnung`, `weitereGeschaeftsertraege`. - **Ziffer 8 (Zwischentotal)** → excluded. See scope decision above. - **Ziffer 9 (Geschäftsaufwendungen)** → `personalaufwand`, `persoenlicheAhvIvEoBeitraegeUndGeschaeftsanteil2Saeule`, `mieteGeschaeftsraeumlichkeiten`, `mietanteilGeschaeftlicheNutzungEigenerLiegenschaften`, `autokosten`, `privatanteilAutokosten`, `uebrigeGeschaeftsunkosten`, `privatanteileUebrigeUnkosten`, `abschreibungenGemaessTabelle`, `totalGeschaeftsaufwendungen` (Ziffer 9.7 excluded as a duplicate, see scope decision above; the vehicle make/model and purchase/lease-price memo fields printed next to Ziffer 9.6 are out of scope, see the schema's own description). - **Ziffer 10-12 (Einkünfte aus selbständiger Erwerbstätigkeit)** → `subtotalEinkuenfteSelbstaendigeErwerbstaetigkeitAhv`, `persoenlicheAhvIvEoBeitraegeKorrektur`, `abzueglichBruttoertraegeGeschaeftswertschriften`, `weitereAbzuegeKorrektur`, `einkuenfteSelbstaendigeErwerbstaetigkeitSteuerzwecke` — the last transfers to the main return's Ziffer 2 (confirmed via the Wegleitung, see "Sources examined" above). - **Ziffer 13 (Geschäftliche Aktiven ohne Liegenschaften)** → `kasse`, `bankguthaben`, `kundenguthabenUndAngefangeneArbeiten`, `delkredere`, `warenUndMaterialvorraete`, `uebrigeAktiven`, `wertschriften`, `maschinenWerkzeuge`, `einrichtungen`, `mobilien`, `fahrzeuge`, `weitereAktivenOhneBezeichnung`, `totalAktivenOhneLiegenschaften` (Ziffer 14.1/15.1 excluded as duplicates, see scope decision above). - **Ziffer 14-16 (Eigenkapital und Einkaufsbeitrag)** → `abzueglichGeschaeftswertschriftenImWertschriftenverzeichnis`, `eigenkapitalSelbstaendigerwerbenderOhneLiegenschaften`, `repartitionswertGeschaeftsliegenschaften`, `ahvMeldendesEigenkapital`, `einkaufsbeitragVorsorgeeinrichtung` (Ziffer 14.3/15.2 excluded as duplicates, see scope decision above); `eigenkapitalSelbstaendigerwerbenderOhneLiegenschaften` transfers to the main return's Ziffer 32 and `einkaufsbeitragVorsorgeeinrichtung` to Ziffer 16.1 (both confirmed via the Wegleitung, see "Sources examined" above). - **Signature block** → `placeOfSigning`, `dateOfSigning`, plus a `declarationAttestation` documents[] entry for "Das Hilfsblatt ist vollständig und wahrheitsgetreu ausgefüllt." ## Mock-data test run Per the issue's phase-3/phase-4 instruction to document field-level detail and test-run the schema with valid mock data, a complete, internally consistent worked example was constructed and hand-recomputed end-to-end (a small retail/craft sole proprietorship, "Muster Handwerk," Zürich, main occupation, tax year 2025, cash-method accounting): - **Ziffer 4 (Umsatz):** Bar 15,000 + Post/Bank 180,000 + Verrechnung 5,000 + Naturalbezüge 2,000 + Kundenguthaben Jahresende 12,000 = Zwischentotal **214,000**; minus Kundenguthaben Jahresanfang 9,000 minus Mehrwertsteuer 14,000 = Umsatz **191,000**. Verified: 214,000 − 9,000 − 14,000 = 191,000 (exact). - **Ziffer 5 (Warenaufwand):** Warenvorräte Jahresanfang 38,000 + Einkäufe 95,000 + Warenschulden Jahresende 8,000 = Zwischentotal **141,000**; minus Warenvorräte Jahresende 42,000 minus Warenschulden Jahresanfang 6,000 = Warenaufwand **93,000**. Verified: 141,000 − 42,000 − 6,000 = 93,000 (exact). The opening/closing inventory figures (38,000/42,000) are the same values used at `warenlagerDeklarierterWertBeginn`/`Ende` (Ziffer 1.2) and `warenUndMaterialvorraete` (Ziffer 13.5, closing only), by construction, as a cross-consistency check. - **Ziffer 6:** Bruttogewinn = Umsatz 191,000 − Warenaufwand 93,000 = **98,000**. Verified: exact. - **Ziffer 7 (Andere Geschäftserträge):** 0 + 1,500 + 800 + 3,200 ("Verkauf Occasion-Fahrzeug") + 0 = **5,500**. - **Ziffer 8 (excluded field, verified by hand only):** 98,000 + 5,500 = 103,500. - **Ziffer 9 (Geschäftsaufwendungen):** Personalaufwand 30,000 + persönliche AHV/2.Säule 9,500 + Miete 24,000 + Mietanteil 0 + (Autokosten 8,000 − Privatanteil 2,000 = 6,000) + Zinsen Geschäftsschulden 1,800 + (Übrige Unkosten 16,000 − Privatanteil 1,000 = 15,000) + Abschreibungen 8,000 = Total Geschäftsaufwendungen **94,300**. Verified: 30,000 + 9,500 + 24,000 + 0 + 6,000 + 1,800 + 15,000 + 8,000 = 94,300 (exact). - **Ziffer 10:** Subtotal AHV = 103,500 − 94,300 = **9,200**. Verified: exact. - **Ziffer 11-12:** + persönliche AHV/IV/EO 7,000 (the AHV/IV/EO-only portion of the 9,500 booked at Ziffer 9.2, the remainder being the 2nd-pillar business share) − Bruttoerträge Geschäftswertschriften 1,500 (matching Ziffer 7.2 exactly) − weitere Abzüge (Vorjahresverlust) 2,000 = Einkünfte für Steuerzwecke **12,700**. Verified: 9,200 + 7,000 − 1,500 − 2,000 = 12,700 (exact). Transfers to the main return's own Ziffer 2. - **Ziffer 13 (Aktiven ohne Liegenschaften):** Kasse 3,000 + Bankguthaben 25,000 + Kundenguthaben 12,000 (matching Ziffer 4.3 exactly) + Delkredere 0 + Waren-/Materialvorräte 42,000 (matching Ziffer 5.5/1.2 exactly) + Übrige Aktiven 1,000 + Wertschriften 8,000 + Maschinen/Werkzeuge 15,000 + Einrichtungen 6,000 + Mobilien 2,000 + Fahrzeuge 18,000 + (unlabelled) 0 = Total **132,000**. Verified: 3,000+25,000+12,000+0+42,000+1,000+8,000 +15,000+6,000+2,000+18,000+0 = 132,000 (exact). - **Ziffer 14:** Eigenkapital ohne Liegenschaften und Geschäftswertschriften = 132,000 − 8,000 (Wertschriften, matching Ziffer 13.7 exactly) − 60,000 (Total Geschäftsschulden) = **64,000**. Verified: exact. Transfers to the main return's own Ziffer 32. - **Ziffer 15:** AHV-meldendes Eigenkapital = 132,000 − 60,000 + 250,000 (Repartitionswert Geschäftsliegenschaften) = **322,000**. Verified: exact. - **Ziffer 16:** Einkaufsbeitrag Vorsorgeeinrichtung = **5,000**, transfers to the main return's own Ziffer 16.1. - Every `validation` constraint (AHVN13 10-digit pattern, `jahr` range 2000-2100, UID pattern, `maxLength` bounds) was also checked by hand against the mock values above. OK. Both registry validators were run against the schema document itself and pass: ``` $ node tools/validate.mjs registry/ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung/1.0.0/schema.json ok registry/ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung/1.0.0/schema.json 1/1 document(s) passed. $ node tools/validate-ajv.mjs registry/ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung/1.0.0/schema.json ok registry/ch/zh/sta/hilfsblatt-a-vereinfachte-buchfuehrung/1.0.0/schema.json [v0.3] 1/1 document(s) validated against the meta-schema (ajv 2020-12). ``` `tools/verify-sources.mjs` was also run against this document's registry directory and confirms every cited URL is live and independently reachable (see "Access notes" below for the exact output). ## What is NOT modelled (out of scope), and why - **The depreciation table's own 35-cell per-category breakdown** — collapsed into `depreciationScheduleSummary`. See scope decision above. - **The creditor table's own per-creditor breakdown** — collapsed into `geschaeftsschuldenSummary`. See scope decision above. - **Five duplicate same-page re-prints** (Ziffer 9.7, 14.1, 14.3, 15.1, 15.2) — each is the identical value to a field already modelled once elsewhere. See scope decision above. - **Ziffer 8's own Zwischentotal** — a pure computed carry-forward. See scope decision above. - **The vehicle make/model and purchase/lease-price memo fields** printed next to Ziffer 9.6 — narrative/justification detail with no transfer to any computed total. - **Form 329** (Hilfsblatt A, kaufmännische Buchhaltung variant), **Form 330** (Hilfsblatt B), and **Form 331** (Hilfsblatt G) — each a distinct form serving a different filer population, deliberately deferred as separate future candidates. See "Why this cycle picked up Hilfsblatt A" above. - **Any office-only field** (none observed on this form). ## Judgment calls 1. **`depreciationScheduleSummary` and `geschaeftsschuldenSummary` collapse their respective repeating tables into one free-text field each**, consistent with every other collapsed repeating table in this registry (Wertschriften' `securitiesAndHoldingsDetails`, Liegenschaften' `propertyInventoryDetails`, Schuldenverzeichnis's `creditorDebtDetails`). 2. **Five same-page duplicate re-prints are each modelled once, not twice** — a judgment call specific to this form's own internal cross-referencing style (distinct from a value genuinely sourced twice from two different printed boxes). See scope decision above. 3. **`weitereAktivenOhneBezeichnung` (Ziffer 13.12) is modelled as an unlabelled catch-all**, with the label ambiguity disclosed directly in the field description rather than guessed at, per a targeted byte-offset check confirming no label text exists in the source stream. See "Sources examined" above. 4. **`erwerbsart` is modelled as a required enum** across the form's own four checkbox options (Haupterwerb/Nebenerwerb x Person 1/Person 2), since a separate Hilfsblatt A is filed per self-employed activity and per person, and the form itself requires exactly one to be checked. 5. **Amounts are modelled as plain `number` fields**, consistent with every other CH-ZH companion schedule. 6. **`jurisdiction.level` is `subnational` with `subdivision: "CH-ZH"`**, identical to the main return and its seven other companion schedules. 7. **`jahr` is modelled as a required field**, matching the Liegenschaftenverzeichnis/Schuldenverzeichnis precedent: this is one of three of the eight CH-ZH companion schedules hosted at a year-independent URL with a genuinely filer-entered tax-year box, rather than a year baked into the printed template. 8. **No live submission was attempted** — filing a real Swiss cantonal tax return attachment is a real legal act with a real cantonal tax authority, not a safe or reversible action to simulate against a live government process, consistent with this registry's standing discipline. ## Access notes No access blocks: `zh.ch` was reachable directly from this environment with plain `curl` for both this form and the Wegleitung — no TCP-level reset, WAF, or CAPTCHA gate encountered, consistent with every prior CH-ZH cycle's finding that `zh.ch`'s own tax-forms domain is unblocked. ## Scope and jurisdiction notes - This is Switzerland's eighth Taxes-vertical document (a companion schedule to the main return, `ch/zh/sta/steuererklaerung-natuerliche-personen`), not a new vertical or jurisdiction; Switzerland remains at 2 of 6 verticals. - `id` reuses the `sta` authority-directory segment (the same cantonal tax office) and the form's own official title, ASCII-folded, as its slug: `hilfsblatt-a-vereinfachte-buchfuehrung`. This slug deliberately names the bookkeeping variant (`vereinfachte-buchfuehrung`) so that a future Form 329 schema (`kaufmaennische-buchhaltung`, or similar) is unambiguously a sibling document, not a version bump of this one — the two forms are distinct in structure and Ziffer numbering (confirmed above: Form 329's own equity line is Ziffer 10.4, not 14.4), so they are modelled as sibling documents rather than as alternate `edition`s of one document. - No `edition` member is used, consistent with this registry's existing treatment of the other CH-ZH annual tax-year-specific schedules — even though this particular form's own hosting path is year-independent, its *content* (the tax year a given filing covers) is still scoped by the filer-entered `jahr` field, not by a schema-version edition axis. ## Re-verification Per the practice's cadence, `nextReviewBy` is set to **2027-01-09** (6 months), the same cadence as the main return and its other companion schedules. Because `status` remains `draft`, a future review should prioritize: confirming the next tax year's edition of the main return keeps the same Ziffer numbering (2, 16.1, 32) for this schedule's own transfer lines, confirming this form's own year-independent hosting path and "Jahr" box convention persists, and re-screening whether Form 329 (Hilfsblatt A, kaufmännische Buchhaltung), Hilfsblatt B (Form 330), or Hilfsblatt G (Form 331) has become a tractable next candidate.