Extract the German HGB financial-statement line items. Include ONLY individual line items with a printed monetary amount in the current-period column (year 2022); never the prior year. EXCLUDE subtotal rows, total rows (Summe der Aktiva/Passiva), and 'davon' memo sub-lines. Use each line's printed German label exactly, INCLUDING its leading enumerator ('1.', 'a)', etc.); do not add '(Summe)'. Grand totals go in top-level fields. Amounts numeric EUR.
