@fin.cx/chartdata 2.0.0 → 2.2.0

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Files changed (13) hide show
  1. package/dist_ts/00_commitinfo_data.js +1 -1
  2. package/dist_ts/chartdata.hgb.d.ts +14 -0
  3. package/dist_ts/chartdata.hgb.js +81 -0
  4. package/dist_ts/data/skr03.2026.js +121 -1
  5. package/dist_ts/data/skr04.2026.js +104 -5
  6. package/dist_ts/index.d.ts +1 -0
  7. package/dist_ts/index.js +2 -1
  8. package/package.json +1 -1
  9. package/ts/00_commitinfo_data.ts +1 -1
  10. package/ts/chartdata.hgb.ts +92 -0
  11. package/ts/data/skr03.2026.ts +120 -0
  12. package/ts/data/skr04.2026.ts +103 -4
  13. package/ts/index.ts +1 -0
package/ts/data/skr03.2026.ts CHANGED
@@ -10,6 +10,16 @@ export const SKR03_2026: IChart = {
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  "accountName": "EDV-Software",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.I.2",
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+ "provenance": "own designation; number/purpose verified vs public oracle (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": "0065",
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+ "accountName": "Unbebaute Grundstücke",
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+ "accountClass": 0,
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+ "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.1",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -18,6 +28,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Geschäftsbauten",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.1",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -26,6 +37,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Maschinen",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.2",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -34,6 +46,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Pkw",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.3",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -42,6 +55,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Betriebsausstattung",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.3",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -50,6 +64,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Büroeinrichtung",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.3",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -58,6 +73,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Geringwertige Wirtschaftsgüter",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva A.II.3",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -66,6 +82,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Verbindlichkeiten gegenüber Kreditinstituten (mittel-/langfristig)",
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  "accountClass": 0,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.2",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -74,6 +91,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Gewinnrücklagen",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "hgb266Position": "Passiva A.III",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -82,6 +100,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Gewinnvortrag vor Verwendung",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "hgb266Position": "Passiva A.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -90,6 +109,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Verlustvortrag vor Verwendung",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "hgb266Position": "Passiva A.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -98,6 +118,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Gezeichnetes Kapital",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "hgb266Position": "Passiva A.I",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -106,6 +127,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Rückstellungen für Pensionen",
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  "accountClass": 0,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva B.1",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -114,6 +136,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Steuerrückstellungen",
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  "accountClass": 0,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva B.2",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -122,6 +145,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Sonstige Rückstellungen",
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  "accountClass": 0,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva B.3",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -130,6 +154,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Aktive Rechnungsabgrenzung",
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  "accountClass": 0,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva C",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -138,6 +163,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Passive Rechnungsabgrenzung",
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  "accountClass": 0,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva D",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -146,6 +172,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Kasse",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -154,6 +181,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Bank",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -162,6 +190,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Bank 2",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -170,6 +199,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Geldtransit",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.IV",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -178,6 +208,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Forderungen aus Lieferungen und Leistungen (Sammelkonto)",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.II.1",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -186,6 +217,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Sonstige Vermögensgegenstände",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -198,6 +230,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 66,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -210,6 +243,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 66,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -222,6 +256,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 61,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -234,6 +269,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 66,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -246,6 +282,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 67,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -258,6 +295,7 @@ export const SKR03_2026: IChart = {
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  "kennzahl": 62,
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  "role": "tax"
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  },
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -266,6 +304,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Durchlaufende Posten",
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  "accountClass": 1,
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  "accountType": "asset",
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+ "hgb266Position": "Aktiva B.II.4",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -274,6 +313,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Verbindlichkeiten aus Lieferungen und Leistungen (Sammelkonto)",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.4",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -282,6 +322,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Sonstige Verbindlichkeiten",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -290,6 +331,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Verbindlichkeiten aus Lohn- und Kirchensteuer",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -298,6 +340,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Verbindlichkeiten im Rahmen der sozialen Sicherheit",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -306,6 +349,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Umsatzsteuer",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -314,6 +358,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Umsatzsteuer 7 %",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -322,6 +367,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Umsatzsteuer 19 %",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -330,6 +376,7 @@ export const SKR03_2026: IChart = {
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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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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -338,6 +385,7 @@ export const SKR03_2026: IChart = {
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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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+ "hgb266Position": "Passiva C.8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -346,6 +394,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Privatentnahmen allgemein",
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  "accountClass": 1,
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  "accountType": "equity",
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+ "hgb266Position": "Passiva A.I",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -354,6 +403,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Privateinlagen",
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  "accountClass": 1,
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  "accountType": "equity",
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+ "hgb266Position": "Passiva A.I",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -362,6 +412,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Zinsen und ähnliche Aufwendungen",
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  "accountClass": 2,
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  "accountType": "expense",
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+ "hgb275Position": "GuV 13",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -370,6 +421,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Aufwendungen aus Kursdifferenzen",
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  "accountClass": 2,
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  "accountType": "expense",
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+ "hgb275Position": "GuV 8",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -378,6 +430,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Sonstige Aufwendungen",
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  "accountClass": 2,
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  "accountType": "expense",
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+ "hgb275Position": "GuV 8",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -386,6 +439,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Sonstige Zinsen und ähnliche Erträge",
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  "accountClass": 2,
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  "accountType": "revenue",
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+ "hgb275Position": "GuV 11",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
@@ -394,6 +448,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Erträge aus Kursdifferenzen",
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  "accountClass": 2,
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  "accountType": "revenue",
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+ "hgb275Position": "GuV 4",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
@@ -402,6 +457,16 @@ export const SKR03_2026: IChart = {
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  "accountName": "Sonstige Erträge",
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  "accountClass": 2,
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  "accountType": "revenue",
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+ "hgb275Position": "GuV 4",
461
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
462
+ "validFrom": 2026
463
+ },
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+ {
465
+ "accountNumber": "3100",
466
+ "accountName": "Fremdleistungen",
467
+ "accountClass": 3,
468
+ "accountType": "expense",
469
+ "hgb275Position": "GuV 5",
405
470
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
406
471
  "validFrom": 2026
407
472
  },
@@ -410,6 +475,7 @@ export const SKR03_2026: IChart = {
410
475
  "accountName": "Wareneingang",
411
476
  "accountClass": 3,
412
477
  "accountType": "expense",
478
+ "hgb275Position": "GuV 5",
413
479
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
414
480
  "validFrom": 2026
415
481
  },
@@ -426,6 +492,7 @@ export const SKR03_2026: IChart = {
426
492
  "",
427
493
  "40"
428
494
  ],
495
+ "hgb275Position": "GuV 5",
429
496
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
430
497
  "validFrom": 2026
431
498
  },
@@ -442,6 +509,7 @@ export const SKR03_2026: IChart = {
442
509
  "",
443
510
  "40"
444
511
  ],
512
+ "hgb275Position": "GuV 5",
445
513
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
446
514
  "validFrom": 2026
447
515
  },
@@ -458,6 +526,7 @@ export const SKR03_2026: IChart = {
458
526
  "",
459
527
  "40"
460
528
  ],
529
+ "hgb275Position": "GuV 5",
461
530
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
462
531
  "validFrom": 2026
463
532
  },
@@ -474,6 +543,7 @@ export const SKR03_2026: IChart = {
474
543
  "",
475
544
  "40"
476
545
  ],
546
+ "hgb275Position": "GuV 5",
477
547
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
478
548
  "validFrom": 2026
479
549
  },
@@ -482,6 +552,16 @@ export const SKR03_2026: IChart = {
482
552
  "accountName": "Bezugsnebenkosten",
483
553
  "accountClass": 3,
484
554
  "accountType": "expense",
555
+ "hgb275Position": "GuV 5",
556
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
557
+ "validFrom": 2026
558
+ },
559
+ {
560
+ "accountNumber": "3980",
561
+ "accountName": "Warenbestand",
562
+ "accountClass": 3,
563
+ "accountType": "asset",
564
+ "hgb266Position": "Aktiva B.I.3",
485
565
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
486
566
  "validFrom": 2026
487
567
  },
@@ -490,6 +570,7 @@ export const SKR03_2026: IChart = {
490
570
  "accountName": "Löhne und Gehälter",
491
571
  "accountClass": 4,
492
572
  "accountType": "expense",
573
+ "hgb275Position": "GuV 6",
493
574
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
494
575
  "validFrom": 2026
495
576
  },
@@ -498,6 +579,7 @@ export const SKR03_2026: IChart = {
498
579
  "accountName": "Gesetzliche soziale Aufwendungen",
499
580
  "accountClass": 4,
500
581
  "accountType": "expense",
582
+ "hgb275Position": "GuV 6",
501
583
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
502
584
  "validFrom": 2026
503
585
  },
@@ -506,6 +588,7 @@ export const SKR03_2026: IChart = {
506
588
  "accountName": "Miete",
507
589
  "accountClass": 4,
508
590
  "accountType": "expense",
591
+ "hgb275Position": "GuV 8",
509
592
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
510
593
  "validFrom": 2026
511
594
  },
@@ -514,6 +597,7 @@ export const SKR03_2026: IChart = {
514
597
  "accountName": "Gas, Strom, Wasser",
515
598
  "accountClass": 4,
516
599
  "accountType": "expense",
600
+ "hgb275Position": "GuV 8",
517
601
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
518
602
  "validFrom": 2026
519
603
  },
@@ -522,6 +606,7 @@ export const SKR03_2026: IChart = {
522
606
  "accountName": "Versicherungen",
523
607
  "accountClass": 4,
524
608
  "accountType": "expense",
609
+ "hgb275Position": "GuV 8",
525
610
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
526
611
  "validFrom": 2026
527
612
  },
@@ -530,6 +615,7 @@ export const SKR03_2026: IChart = {
530
615
  "accountName": "Beiträge",
531
616
  "accountClass": 4,
532
617
  "accountType": "expense",
618
+ "hgb275Position": "GuV 8",
533
619
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
534
620
  "validFrom": 2026
535
621
  },
@@ -538,6 +624,7 @@ export const SKR03_2026: IChart = {
538
624
  "accountName": "Fahrzeugkosten",
539
625
  "accountClass": 4,
540
626
  "accountType": "expense",
627
+ "hgb275Position": "GuV 8",
541
628
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
542
629
  "validFrom": 2026
543
630
  },
@@ -546,6 +633,7 @@ export const SKR03_2026: IChart = {
546
633
  "accountName": "Werbekosten",
547
634
  "accountClass": 4,
548
635
  "accountType": "expense",
636
+ "hgb275Position": "GuV 8",
549
637
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
550
638
  "validFrom": 2026
551
639
  },
@@ -554,6 +642,7 @@ export const SKR03_2026: IChart = {
554
642
  "accountName": "Bewirtungskosten",
555
643
  "accountClass": 4,
556
644
  "accountType": "expense",
645
+ "hgb275Position": "GuV 8",
557
646
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
558
647
  "validFrom": 2026
559
648
  },
@@ -562,6 +651,7 @@ export const SKR03_2026: IChart = {
562
651
  "accountName": "Reisekosten Unternehmer",
563
652
  "accountClass": 4,
564
653
  "accountType": "expense",
654
+ "hgb275Position": "GuV 8",
565
655
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
566
656
  "validFrom": 2026
567
657
  },
@@ -570,6 +660,7 @@ export const SKR03_2026: IChart = {
570
660
  "accountName": "Reparaturen und Instandhaltung technischer Anlagen und Maschinen",
571
661
  "accountClass": 4,
572
662
  "accountType": "expense",
663
+ "hgb275Position": "GuV 8",
573
664
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
574
665
  "validFrom": 2026
575
666
  },
@@ -578,6 +669,7 @@ export const SKR03_2026: IChart = {
578
669
  "accountName": "Abschreibungen auf Sachanlagen",
579
670
  "accountClass": 4,
580
671
  "accountType": "expense",
672
+ "hgb275Position": "GuV 7",
581
673
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
582
674
  "validFrom": 2026
583
675
  },
@@ -586,6 +678,7 @@ export const SKR03_2026: IChart = {
586
678
  "accountName": "Sonstige betriebliche Aufwendungen",
587
679
  "accountClass": 4,
588
680
  "accountType": "expense",
681
+ "hgb275Position": "GuV 8",
589
682
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
590
683
  "validFrom": 2026
591
684
  },
@@ -594,6 +687,7 @@ export const SKR03_2026: IChart = {
594
687
  "accountName": "Porto",
595
688
  "accountClass": 4,
596
689
  "accountType": "expense",
690
+ "hgb275Position": "GuV 8",
597
691
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
598
692
  "validFrom": 2026
599
693
  },
@@ -602,6 +696,7 @@ export const SKR03_2026: IChart = {
602
696
  "accountName": "Telefon",
603
697
  "accountClass": 4,
604
698
  "accountType": "expense",
699
+ "hgb275Position": "GuV 8",
605
700
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
606
701
  "validFrom": 2026
607
702
  },
@@ -610,6 +705,7 @@ export const SKR03_2026: IChart = {
610
705
  "accountName": "Bürobedarf",
611
706
  "accountClass": 4,
612
707
  "accountType": "expense",
708
+ "hgb275Position": "GuV 8",
613
709
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
614
710
  "validFrom": 2026
615
711
  },
@@ -618,6 +714,7 @@ export const SKR03_2026: IChart = {
618
714
  "accountName": "Rechts- und Beratungskosten",
619
715
  "accountClass": 4,
620
716
  "accountType": "expense",
717
+ "hgb275Position": "GuV 8",
621
718
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
622
719
  "validFrom": 2026
623
720
  },
@@ -626,6 +723,7 @@ export const SKR03_2026: IChart = {
626
723
  "accountName": "Buchführungskosten",
627
724
  "accountClass": 4,
628
725
  "accountType": "expense",
726
+ "hgb275Position": "GuV 8",
629
727
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
630
728
  "validFrom": 2026
631
729
  },
@@ -634,6 +732,7 @@ export const SKR03_2026: IChart = {
634
732
  "accountName": "Nebenkosten des Geldverkehrs",
635
733
  "accountClass": 4,
636
734
  "accountType": "expense",
735
+ "hgb275Position": "GuV 8",
637
736
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
638
737
  "validFrom": 2026
639
738
  },
@@ -653,6 +752,7 @@ export const SKR03_2026: IChart = {
653
752
  "kennzahl": 48,
654
753
  "role": "base"
655
754
  },
755
+ "hgb275Position": "GuV 1",
656
756
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
657
757
  "validFrom": 2026
658
758
  },
@@ -672,6 +772,7 @@ export const SKR03_2026: IChart = {
672
772
  "kennzahl": 43,
673
773
  "role": "base"
674
774
  },
775
+ "hgb275Position": "GuV 1",
675
776
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
676
777
  "validFrom": 2026
677
778
  },
@@ -691,6 +792,7 @@ export const SKR03_2026: IChart = {
691
792
  "kennzahl": 41,
692
793
  "role": "base"
693
794
  },
795
+ "hgb275Position": "GuV 1",
694
796
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
695
797
  "validFrom": 2026
696
798
  },
@@ -699,6 +801,7 @@ export const SKR03_2026: IChart = {
699
801
  "accountName": "Erlöse",
700
802
  "accountClass": 8,
701
803
  "accountType": "revenue",
804
+ "hgb275Position": "GuV 1",
702
805
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
703
806
  "validFrom": 2026
704
807
  },
@@ -719,6 +822,7 @@ export const SKR03_2026: IChart = {
719
822
  "kennzahl": 86,
720
823
  "role": "base"
721
824
  },
825
+ "hgb275Position": "GuV 1",
722
826
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
723
827
  "validFrom": 2026
724
828
  },
@@ -738,6 +842,7 @@ export const SKR03_2026: IChart = {
738
842
  "kennzahl": 60,
739
843
  "role": "base"
740
844
  },
845
+ "hgb275Position": "GuV 1",
741
846
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
742
847
  "validFrom": 2026
743
848
  },
@@ -758,6 +863,7 @@ export const SKR03_2026: IChart = {
758
863
  "kennzahl": 81,
759
864
  "role": "base"
760
865
  },
866
+ "hgb275Position": "GuV 1",
761
867
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
762
868
  "validFrom": 2026
763
869
  },
@@ -778,6 +884,7 @@ export const SKR03_2026: IChart = {
778
884
  "kennzahl": 86,
779
885
  "role": "base"
780
886
  },
887
+ "hgb275Position": "GuV 1",
781
888
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
782
889
  "validFrom": 2026
783
890
  },
@@ -798,6 +905,7 @@ export const SKR03_2026: IChart = {
798
905
  "kennzahl": 81,
799
906
  "role": "base"
800
907
  },
908
+ "hgb275Position": "GuV 1",
801
909
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
802
910
  "validFrom": 2026
803
911
  },
@@ -806,6 +914,16 @@ export const SKR03_2026: IChart = {
806
914
  "accountName": "Erlöse aus Verkäufen des Sachanlagevermögens (steuerpflichtig)",
807
915
  "accountClass": 8,
808
916
  "accountType": "revenue",
917
+ "hgb275Position": "GuV 4",
918
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
919
+ "validFrom": 2026
920
+ },
921
+ {
922
+ "accountNumber": "8980",
923
+ "accountName": "Bestandsveränderungen fertige Erzeugnisse und Waren",
924
+ "accountClass": 8,
925
+ "accountType": "revenue",
926
+ "hgb275Position": "GuV 2",
809
927
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
810
928
  "validFrom": 2026
811
929
  },
@@ -822,6 +940,7 @@ export const SKR03_2026: IChart = {
822
940
  "accountName": "Saldenvorträge Debitoren",
823
941
  "accountClass": 9,
824
942
  "accountType": "asset",
943
+ "hgb266Position": "Aktiva B.II.1",
825
944
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
826
945
  "validFrom": 2026
827
946
  },
@@ -830,6 +949,7 @@ export const SKR03_2026: IChart = {
830
949
  "accountName": "Saldenvorträge Kreditoren",
831
950
  "accountClass": 9,
832
951
  "accountType": "liability",
952
+ "hgb266Position": "Passiva C.4",
833
953
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
834
954
  "validFrom": 2026
835
955
  },