German MIS Builder templates

This module installs pre-configured report templates for German accounting (SKR04 chart of accounts) into the MIS Builder reporting engine. Once installed, users can open the MIS Builder reports and find a "P&L Sheet" report described as the German P&L Sheet for SKR04 (§ 275 HGB), built from account balances grouped by SKR04 account ranges.

The P&L report is structured in the legally required order: operating revenues (sales, inventory changes, own work, other operating income), operating expenses (materials, personnel, depreciation, other operating expenses), operating result, income from investments and securities, interest income and expenses, extraordinary result, taxes, and finally the annual result (profit/loss), retained earnings brought forward, withdrawals from reserves, transfers to reserves and the resulting balance sheet profit.

Each line is calculated automatically from account balances, and users can expand a line to see the underlying accounts. Comparison percentages against a previous period are available on most lines. Formatting styles are included (bold totals, indentation levels, green section headers, italic small account detail lines) so the report looks like a standard German financial statement.

The module only adds report definitions and styles; it does not create new menus or change how accounting entries are recorded.