What does SHKZG mean in an SAP line item?

It is the debit and credit indicator, and it holds one letter: S for Soll, a debit, and H for Haben, a credit. Amounts in WRBTR and DMBTR are unsigned, so SHKZG is the only thing that says which way a line went. On a bank G/L account it runs opposite to the statement: money the bank credits to you is a debit in your books, because the asset went up.

What is the difference between WRBTR and DMBTR?

WRBTR is the amount in the currency of the document and DMBTR the same amount in the currency the company keeps its books in. On an account holding its own currency the two are equal and the second column looks redundant. On a foreign-currency account they differ by the rate applied when the document was posted, and that difference is exactly what a bank statement cannot tell you on its own.

What is the difference between FAGLL03 and FAGLL03H?

The same report, one of them written for a column store. FAGLL03H reads the ledger tables directly and returns far more rows before it slows down, which matters when a bank account carries a year of line items. The columns are the same fields either way, so a file saved from one is read the same as a file saved from the other, and so is an older FBL3N extract.

How does a bank statement line get matched to a G/L line item?

By everything both sides carry, weighed against each other rather than by one rule. The amount and the date narrow it. ZUONR and XBLNR carry the bank reference into the books more often than people expect, SGTXT carries whatever text survived the posting, and AUGBL says whether the line was already cleared against something else. Every candidate explanation keeps its score and its evidence, and the ones that lost keep theirs too.

Do we have to change anything in SAP to send this?

No. It is a saved layout on a report your team already runs. Send the extract with technical field names showing, tell us which G/L account it came from, and it becomes a format profile like any bank file — pinned to the columns your layout actually contains, so a column added next year is a change to the profile rather than a change to your system.

SAP · general ledger

What an SAP FAGLL03H export says about your bank lines

Every movement on a bank statement has a twin in the ledger, and this is the file that carries it. FAGLL03H is a G/L line-item report your own team already runs, its columns are SAP field names, and the direction on it is the opposite of the one on the statement. Reading it is a format profile, not an integration project.

The account every page here reads

EUR

Published by: SAP
What it carries: The ledger’s side of the same day: one line item per movement, with its document.
Account: ES21 0049 0001 5323 4567 8901

Closing balance · Aug 14, 2026EUR 2,990,901.67

The definition

What a FAGLL03H extract actually is

The G/L line-item report, saved with technical field names showing. It is the file a controller sends when somebody asks what the books say about the bank account.

FAGLL03H displays the line items posted to a general ledger account. Run it on the account the bank statement posts to, save the layout with technical field names, and every column is an SAP field: BUKRS the company code, HKONT the G/L account, BELNR and GJAHR and BUZEI the document, the year and the line inside it, BUDAT the posting date and BLDAT the document date, WAERS the currency, WRBTR the amount in that currency and DMBTR the same amount in the one the company keeps its books in, SHKZG the debit or credit indicator, AUGBL the clearing document, ZUONR the assignment, XBLNR the reference and SGTXT the item text.

Who sends it: Your own team, out of your own system, in whatever layout they already use. A scheduled export onto SFTP, a saved variant somebody runs monthly, or a file attached to an email — all three arrive as the same rows.
When it arrives: Whenever the ledger is worth comparing with the bank, which for most groups means daily on the accounts that move and monthly on the ones that do not. Nothing about the report waits for the close, so it can be sent before anybody has finished posting.
What it looks like: Rows and columns, one line item to a row, with the field names on the header row. Amounts print as figures rather than minor units, dates as eight digits, and direction as a single letter. Column order is whatever layout somebody saved, which is why a profile is pinned to the layout rather than to the report.

What its parts are called

FAGLL03H
SAP SHKZG S H
SAP HKONT BELNR BUZEI
SAP WRBTR DMBTR
FAGLL03 vs FAGLL03H

The file

The same three movements, seen from the books

One line item for each movement on the bank statement pages in this library, posted to the account the statement belongs to. Add the debits, subtract the credits, and the account walks from its opening balance to the one every other page here closes on.

FAGLL03HThe bank account’s own lines: one per movement, and one of them not yet cleared

|BUKRS|HKONT     |BELNR     |GJAHR|BUZEI|BUDAT   |BLDAT   |WAERS|    WRBTR|    DMBTR|SHKZG|AUGBL     |ZUONR     |XBLNR|SGTXT                                |
|-----|----------|----------|-----|-----|--------|--------|-----|---------|---------|-----|----------|----------|-----|-------------------------------------|
|1000 |0000572000|1426000001|2026 |001  |20260814|20260814|EUR  |182046.55|182046.55|S    |1926000001|BK26081401|00161|NORTE TESORERIA SL FRA 4471          |
|1000 |0000572000|1426000002|2026 |002  |20260814|20260814|EUR  | 42318.90| 42318.90|H    |1926000002|BK26081402|00161|NORTE SUMINISTROS SL SUMINISTRO JULIO|
|1000 |0000572000|1426000003|2026 |002  |20260814|20260814|EUR  | 12938.45| 12938.45|H    |          |BK26081403|00161|COMISION MANTENIMIENTO 3T            |

Where each fact lives in this file

Which account it is: BUKRS · HKONT
Which document it was posted on: BELNR · GJAHR · BUZEI
One movement, and which way it went: WRBTR · SHKZG
The same amount in the currency the books are kept in: DMBTR · WAERS
The day it was booked, and the day the money is yours: BUDAT · BLDAT
What the bank wrote about it: SGTXT
The reference that ties it to a payment: XBLNR · ZUONR
Whether it has been cleared, and against what: AUGBL

What comes out

A credit on the statement is a debit in the ledger.

SHKZG carries S for a debit and H for a credit, so the two sides of one movement wear opposite letters. A comparison that matches the letters instead of the sides gets every line backwards.

We read the direction from SHKZG and turn it over, because cash arriving increases an asset. Then we take the document — BELNR, its year and its line — because that is what a query in your own system needs to find the row again, and a figure nobody can trace back to a document is a figure we do not publish. ZUONR and XBLNR are where a bank reference usually survives into the books, so they are the first fields the matching engine keys on, and SGTXT is read the way a statement narrative is read.

The two amounts are the half a bank file cannot give you. WRBTR is the amount in the currency the document was raised in, and DMBTR the same amount in the currency the company keeps its books in. On an account holding its own currency they agree; on any other account they do not. The bank reports one figure. The ledger reports both, plus the rate somebody applied when the document was posted, and that is what makes an exchange difference visible instead of leaving it as a gap nobody can explain.

Two sides, one day, and the arithmetic has to meet in the middle. Send us both files and we will show you where it does not.

The other side of every one of these lines

MT940, CAMT.053, BAI2 and norma 43 are four ways of writing the day this extract accounts for. The same three movements, the same closing balance, and the direction the other way round.

Formats to read beside it

What reads it here

The same day written in four formats, side by side, is on Format library

Asked about FAGLL03H

The questions a practitioner actually types

01What does SHKZG mean in an SAP line item?: It is the debit and credit indicator, and it holds one letter: S for Soll, a debit, and H for Haben, a credit. Amounts in WRBTR and DMBTR are unsigned, so SHKZG is the only thing that says which way a line went. On a bank G/L account it runs opposite to the statement: money the bank credits to you is a debit in your books, because the asset went up.
02What is the difference between WRBTR and DMBTR?: WRBTR is the amount in the currency of the document and DMBTR the same amount in the currency the company keeps its books in. On an account holding its own currency the two are equal and the second column looks redundant. On a foreign-currency account they differ by the rate applied when the document was posted, and that difference is exactly what a bank statement cannot tell you on its own.
03What is the difference between FAGLL03 and FAGLL03H?: The same report, one of them written for a column store. FAGLL03H reads the ledger tables directly and returns far more rows before it slows down, which matters when a bank account carries a year of line items. The columns are the same fields either way, so a file saved from one is read the same as a file saved from the other, and so is an older FBL3N extract.
04How does a bank statement line get matched to a G/L line item?: By everything both sides carry, weighed against each other rather than by one rule. The amount and the date narrow it. ZUONR and XBLNR carry the bank reference into the books more often than people expect, SGTXT carries whatever text survived the posting, and AUGBL says whether the line was already cleared against something else. Every candidate explanation keeps its score and its evidence, and the ones that lost keep theirs too.
05Do we have to change anything in SAP to send this?: No. It is a saved layout on a report your team already runs. Send the extract with technical field names showing, tell us which G/L account it came from, and it becomes a format profile like any bank file — pinned to the columns your layout actually contains, so a column added next year is a change to the profile rather than a change to your system.

Send one ledger extract and one statement.

One account, one month, both sides. You get back every line matched with the evidence behind it, and a named list of the ones that did not meet.

Request a demo Back to the format library

A saved layout out of your own report is enough, with nothing altered in your system.