Guthabenbild

Guthabenbild is a term used in German finance and accounting to refer to a representation or snapshot of available funds or credit in an account at a specific point in time. It is not a formal financial statement, but rather a view or report used for liquidity management, reconciliation, or auditing. The concept centers on the balance of assets that constitutes the account’s Guthaben (credit or funds) at the moment of reporting, often with distinctions between settled and pending transactions.

In practice, a Guthabenbild can be produced by banks as part of a statement or by enterprise software as a cash-position report. It may show the current balance across one or more accounts, and sometimes separates available or unblocked funds from those still tied up in pending payments. The format can vary, ranging from a simple list of accounts and balances to more detailed data including currency, date, and transaction status.

Uses and significance include supporting cash management decisions, financial reconciliations, and internal controls. The Guthabenbild provides a concise overview of liquidity and helps identify discrepancies between systems or with external statements. While the term is common in German-language documentation and software, its exact interpretation can differ by institution or software platform.

See also: Guthaben, KontoSaldo, Kontenbild, cash position, liquidity management.