@fin.cx/chartdata 1.1.0

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Files changed (21) hide show
  1. package/dist_ts/00_commitinfo_data.d.ts +8 -0
  2. package/dist_ts/00_commitinfo_data.js +9 -0
  3. package/dist_ts/chartdata.lookup.d.ts +22 -0
  4. package/dist_ts/chartdata.lookup.js +78 -0
  5. package/dist_ts/chartdata.types.d.ts +83 -0
  6. package/dist_ts/chartdata.types.js +2 -0
  7. package/dist_ts/data/skr03.2026.d.ts +2 -0
  8. package/dist_ts/data/skr03.2026.js +1247 -0
  9. package/dist_ts/data/skr04.2026.d.ts +2 -0
  10. package/dist_ts/data/skr04.2026.js +1290 -0
  11. package/dist_ts/index.d.ts +4 -0
  12. package/dist_ts/index.js +5 -0
  13. package/license +20 -0
  14. package/package.json +48 -0
  15. package/readme.md +98 -0
  16. package/ts/00_commitinfo_data.ts +8 -0
  17. package/ts/chartdata.lookup.ts +107 -0
  18. package/ts/chartdata.types.ts +86 -0
  19. package/ts/data/skr03.2026.ts +1249 -0
  20. package/ts/data/skr04.2026.ts +1292 -0
  21. package/ts/index.ts +4 -0
package/ts/data/skr03.2026.ts ADDED
@@ -0,0 +1,1249 @@
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+ // GENERATED by tools/seed-from-skr.ts — do not edit by hand; re-run the tool.
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+ import type { IChart } from '../chartdata.types.js';
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+
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+ export const SKR03_2026: IChart = {
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+ "chart": "SKR03",
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+ "year": 2026,
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+ "accounts": [
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+ {
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+ "accountNumber": "0001",
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+ "accountName": "Aufwendungen für Ingangsetzung",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Start-up expenses",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0010",
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+ "accountName": "Konzessionen",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Concessions",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0020",
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+ "accountName": "Patente",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Patents",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0030",
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+ "accountName": "Lizenzen",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Licenses",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0050",
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+ "accountName": "Firmenwert",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Goodwill",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0100",
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+ "accountName": "EDV-Software",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "IT Software",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0200",
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+ "accountName": "Grundstücke",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Land and property",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0210",
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+ "accountName": "Gebäude",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Buildings",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0300",
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+ "accountName": "Maschinen",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Machinery",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0400",
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+ "accountName": "Fuhrpark",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Vehicles",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0500",
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+ "accountName": "Betriebs- und Geschäftsausstattung",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Office equipment",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0600",
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+ "accountName": "Geleistete Anzahlungen",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Prepayments on fixed assets",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0800",
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+ "accountName": "Finanzanlagen",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "description": "Financial assets",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1000",
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+ "accountName": "Kasse",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "description": "Cash on hand",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1100",
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+ "accountName": "Postbank",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "description": "Postal bank account",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1200",
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+ "accountName": "Bank",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "description": "Bank account",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1210",
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+ "accountName": "Sparkasse",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "description": "Savings bank",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1300",
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+ "accountName": "Wertpapiere",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "description": "Securities",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1360",
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+ "accountName": "Geldtransit",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1400",
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+ "accountName": "Forderungen aus Lieferungen und Leistungen",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "description": "Trade receivables",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1500",
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+ "accountName": "Sonstige Vermögensgegenstände",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "description": "Other assets",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1520",
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+ "accountName": "Abziehbare Vorsteuer",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "description": "Input VAT",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1570",
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+ "accountName": "Vorsteuer 7%",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "description": "Input VAT 7%",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1571",
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+ "accountName": "Vorsteuer 19%",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "description": "Input VAT 19%",
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+ "ustva": {
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+ "kennzahl": 66,
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+ "role": "tax"
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+ },
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09); enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1574",
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+ "accountName": "Vorsteuer aus innergemeinschaftlichem Erwerb 19 %",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "ustva": {
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+ "kennzahl": 61,
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+ "role": "tax"
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+ },
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+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1576",
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+ "accountName": "Abziehbare Vorsteuer 19 %",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "ustva": {
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+ "kennzahl": 66,
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+ "role": "tax"
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+ },
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+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1577",
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+ "accountName": "Vorsteuer nach §13b UStG 19 %",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "ustva": {
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+ "kennzahl": 67,
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+ "role": "tax"
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+ },
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+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1588",
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+ "accountName": "Bezahlte Einfuhrumsatzsteuer",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "ustva": {
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+ "kennzahl": 62,
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+ "role": "tax"
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+ },
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+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1590",
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+ "accountName": "Durchlaufende Posten",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1600",
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+ "accountName": "Verbindlichkeiten aus Lieferungen und Leistungen",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "description": "Trade payables",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1700",
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+ "accountName": "Sonstige Verbindlichkeiten",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "description": "Other liabilities",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1770",
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+ "accountName": "Umsatzsteuer 7%",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "description": "VAT payable 7%",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1771",
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+ "accountName": "Umsatzsteuer 19%",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "description": "VAT payable 19%",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09); enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1776",
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+ "accountName": "Umsatzsteuer 19 %",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1784",
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+ "accountName": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1787",
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+ "accountName": "Umsatzsteuer nach §13b UStG 19 %",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1800",
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+ "accountName": "Privatentnahmen",
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+ "accountClass": 1,
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+ "accountType": "equity",
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+ "description": "Private withdrawals",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1810",
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+ "accountName": "Privateinlagen",
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+ "accountClass": 1,
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+ "accountType": "equity",
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+ "description": "Private deposits",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1900",
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+ "accountName": "Verrechnungskonto",
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+ "accountClass": 1,
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+ "accountType": "asset",
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+ "description": "Clearing account",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2000",
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+ "accountName": "Eigenkapital",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "description": "Equity capital",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2100",
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+ "accountName": "Gezeichnetes Kapital",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "description": "Subscribed capital",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2150",
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+ "accountName": "Aufwendungen aus Kursdifferenzen",
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+ "accountClass": 2,
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+ "accountType": "expense",
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+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2200",
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+ "accountName": "Kapitalrücklage",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "description": "Capital reserves",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2300",
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+ "accountName": "Gewinnrücklagen",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "description": "Revenue reserves",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2400",
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+ "accountName": "Gewinnvortrag",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "description": "Profit carried forward",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2500",
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+ "accountName": "Verlustvortrag",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "description": "Loss carried forward",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2600",
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+ "accountName": "Jahresüberschuss",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "description": "Annual surplus",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2660",
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+ "accountName": "Erträge aus Kursdifferenzen",
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+ "accountClass": 2,
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+ "accountType": "revenue",
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+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2700",
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+ "accountName": "Jahresfehlbetrag",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "description": "Annual deficit",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2900",
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+ "accountName": "Sonderposten mit Rücklageanteil",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "description": "Special items with reserve portion",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "3000",
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+ "accountName": "Rückstellungen für Pensionen",
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+ "accountClass": 3,
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+ "accountType": "liability",
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+ "description": "Pension provisions",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "3100",
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+ "accountName": "Steuerrückstellungen",
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+ "accountClass": 3,
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+ "accountType": "liability",
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+ "description": "Tax provisions",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "3200",
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+ "accountName": "Sonstige Rückstellungen",
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+ "accountClass": 3,
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+ "accountType": "liability",
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+ "description": "Other provisions",
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "3300",
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+ "accountName": "Verbindlichkeiten gegenüber Kreditinstituten",
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+ "accountClass": 3,
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+ "accountType": "liability",
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+ "description": "Bank loans",
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+ "automatikFunction": {
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+ "taxType": "vst",
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+ "ratePercent": 7
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+ },
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+ "allowedBuKeys": [
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+ "",
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+ "40"
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+ ],
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+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09); enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
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+ "validFrom": 2026
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+ },
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+ {
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+ "description": "Other income",
1058
+ "automatikFunction": {
1059
+ "taxType": "ust",
1060
+ "ratePercent": 19
1061
+ },
1062
+ "allowedBuKeys": [
1063
+ "",
1064
+ "40"
1065
+ ],
1066
+ "ustva": {
1067
+ "kennzahl": 81,
1068
+ "role": "base"
1069
+ },
1070
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09); enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
1071
+ "validFrom": 2026
1072
+ },
1073
+ {
1074
+ "accountNumber": "8500",
1075
+ "accountName": "Sonstige Aufwendungen",
1076
+ "accountClass": 8,
1077
+ "accountType": "expense",
1078
+ "description": "Other expenses",
1079
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1080
+ "validFrom": 2026
1081
+ },
1082
+ {
1083
+ "accountNumber": "8600",
1084
+ "accountName": "Außerordentliche Erträge",
1085
+ "accountClass": 8,
1086
+ "accountType": "revenue",
1087
+ "description": "Extraordinary income",
1088
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1089
+ "validFrom": 2026
1090
+ },
1091
+ {
1092
+ "accountNumber": "8700",
1093
+ "accountName": "Außerordentliche Aufwendungen",
1094
+ "accountClass": 8,
1095
+ "accountType": "expense",
1096
+ "description": "Extraordinary expenses",
1097
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1098
+ "validFrom": 2026
1099
+ },
1100
+ {
1101
+ "accountNumber": "8731",
1102
+ "accountName": "Gewährte Skonti 7 % USt",
1103
+ "accountClass": 8,
1104
+ "accountType": "revenue",
1105
+ "automatikFunction": {
1106
+ "taxType": "ust",
1107
+ "ratePercent": 7
1108
+ },
1109
+ "allowedBuKeys": [
1110
+ "",
1111
+ "40"
1112
+ ],
1113
+ "ustva": {
1114
+ "kennzahl": 86,
1115
+ "role": "base"
1116
+ },
1117
+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
1118
+ "validFrom": 2026
1119
+ },
1120
+ {
1121
+ "accountNumber": "8736",
1122
+ "accountName": "Gewährte Skonti 19 % USt",
1123
+ "accountClass": 8,
1124
+ "accountType": "revenue",
1125
+ "automatikFunction": {
1126
+ "taxType": "ust",
1127
+ "ratePercent": 19
1128
+ },
1129
+ "allowedBuKeys": [
1130
+ "",
1131
+ "40"
1132
+ ],
1133
+ "ustva": {
1134
+ "kennzahl": 81,
1135
+ "role": "base"
1136
+ },
1137
+ "provenance": "enrichment:standard-skr-semantics, multi-source 2026-07-09, pending official DATEV table verification",
1138
+ "validFrom": 2026
1139
+ },
1140
+ {
1141
+ "accountNumber": "8800",
1142
+ "accountName": "Erträge aus Verlustübernahme",
1143
+ "accountClass": 8,
1144
+ "accountType": "revenue",
1145
+ "description": "Income from loss absorption",
1146
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1147
+ "validFrom": 2026
1148
+ },
1149
+ {
1150
+ "accountNumber": "8900",
1151
+ "accountName": "Aufgrund von Gewinnabführung abgeführte Gewinne",
1152
+ "accountClass": 8,
1153
+ "accountType": "expense",
1154
+ "description": "Profits transferred",
1155
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1156
+ "validFrom": 2026
1157
+ },
1158
+ {
1159
+ "accountNumber": "9000",
1160
+ "accountName": "Saldenvorträge",
1161
+ "accountClass": 9,
1162
+ "accountType": "equity",
1163
+ "description": "Opening balances",
1164
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1165
+ "validFrom": 2026
1166
+ },
1167
+ {
1168
+ "accountNumber": "9100",
1169
+ "accountName": "Summenvortrag",
1170
+ "accountClass": 9,
1171
+ "accountType": "equity",
1172
+ "description": "Total carried forward",
1173
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1174
+ "validFrom": 2026
1175
+ },
1176
+ {
1177
+ "accountNumber": "9200",
1178
+ "accountName": "Eröffnungsbilanzkonto",
1179
+ "accountClass": 9,
1180
+ "accountType": "equity",
1181
+ "description": "Opening balance sheet account",
1182
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1183
+ "validFrom": 2026
1184
+ },
1185
+ {
1186
+ "accountNumber": "9300",
1187
+ "accountName": "Schlussbilanzkonto",
1188
+ "accountClass": 9,
1189
+ "accountType": "equity",
1190
+ "description": "Closing balance sheet account",
1191
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1192
+ "validFrom": 2026
1193
+ },
1194
+ {
1195
+ "accountNumber": "9400",
1196
+ "accountName": "Gewinn- und Verlustkonto",
1197
+ "accountClass": 9,
1198
+ "accountType": "equity",
1199
+ "description": "Profit and loss account",
1200
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1201
+ "validFrom": 2026
1202
+ },
1203
+ {
1204
+ "accountNumber": "9500",
1205
+ "accountName": "Kapitalkonto",
1206
+ "accountClass": 9,
1207
+ "accountType": "equity",
1208
+ "description": "Capital account",
1209
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1210
+ "validFrom": 2026
1211
+ },
1212
+ {
1213
+ "accountNumber": "9600",
1214
+ "accountName": "Privatkonto",
1215
+ "accountClass": 9,
1216
+ "accountType": "equity",
1217
+ "description": "Private account",
1218
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1219
+ "validFrom": 2026
1220
+ },
1221
+ {
1222
+ "accountNumber": "9700",
1223
+ "accountName": "Eigenverbrauch",
1224
+ "accountClass": 9,
1225
+ "accountType": "equity",
1226
+ "description": "Personal consumption",
1227
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1228
+ "validFrom": 2026
1229
+ },
1230
+ {
1231
+ "accountNumber": "9800",
1232
+ "accountName": "Statistische Konten",
1233
+ "accountClass": 9,
1234
+ "accountType": "equity",
1235
+ "description": "Statistical accounts",
1236
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1237
+ "validFrom": 2026
1238
+ },
1239
+ {
1240
+ "accountNumber": "9900",
1241
+ "accountName": "Verrechnungskonten",
1242
+ "accountClass": 9,
1243
+ "accountType": "equity",
1244
+ "description": "Clearing accounts",
1245
+ "provenance": "seed:@fin.cx/skr@2 built-in chart (2026-07-09)",
1246
+ "validFrom": 2026
1247
+ }
1248
+ ]
1249
+ } as IChart;