@fin.cx/chartdata 2.0.0 → 2.2.0

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
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/skr04.2026.ts CHANGED
@@ -10,6 +10,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Entgeltlich erworbene Konzessionen und ähnliche Rechte",
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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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  },
@@ -18,14 +19,25 @@ export const SKR04_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": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
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+ {
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+ "accountNumber": "0215",
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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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+ },
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  {
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  "accountNumber": "0240",
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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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  },
@@ -34,6 +46,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Maschinen und technische Anlagen",
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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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  },
@@ -42,6 +55,7 @@ export const SKR04_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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  },
@@ -50,6 +64,7 @@ export const SKR04_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 SKR04_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 SKR04_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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  },
@@ -74,6 +91,7 @@ export const SKR04_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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  },
@@ -86,6 +104,7 @@ export const SKR04_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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  },
@@ -98,6 +117,7 @@ export const SKR04_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": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -110,6 +130,7 @@ export const SKR04_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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  },
@@ -122,6 +143,7 @@ export const SKR04_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": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -134,6 +156,7 @@ export const SKR04_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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  },
@@ -146,6 +169,7 @@ export const SKR04_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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  },
@@ -154,6 +178,7 @@ export const SKR04_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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  },
@@ -162,6 +187,7 @@ export const SKR04_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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  },
@@ -170,6 +196,7 @@ export const SKR04_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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  },
@@ -178,6 +205,7 @@ export const SKR04_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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  },
@@ -186,6 +214,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Aktive Rechnungsabgrenzung",
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  "accountClass": 1,
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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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  },
@@ -194,6 +223,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Privatentnahmen allgemein",
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  "accountClass": 2,
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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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  },
@@ -202,6 +232,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Privateinlagen",
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  "accountClass": 2,
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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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  },
@@ -210,6 +241,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Gezeichnetes Kapital",
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  "accountClass": 2,
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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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  },
@@ -218,6 +250,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Gewinnvortrag vor Verwendung",
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  "accountClass": 2,
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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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  },
@@ -226,6 +259,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Verlustvortrag vor Verwendung",
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  "accountClass": 2,
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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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  },
@@ -234,6 +268,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Rückstellungen für Pensionen",
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  "accountClass": 3,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva B.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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  },
@@ -242,6 +277,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Steuerrückstellungen",
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  "accountClass": 3,
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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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  },
@@ -250,6 +286,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Sonstige Rückstellungen",
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  "accountClass": 3,
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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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  },
@@ -258,6 +295,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Verbindlichkeiten gegenüber Kreditinstituten",
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  "accountClass": 3,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.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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  },
@@ -266,6 +304,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Durchlaufende Posten",
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  "accountClass": 3,
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  "accountType": "liability",
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+ "hgb266Position": "Passiva C.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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  },
@@ -274,6 +313,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Verbindlichkeiten aus Lieferungen und Leistungen (Sammelkonto)",
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  "accountClass": 3,
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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 SKR04_2026: IChart = {
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  "accountName": "Sonstige Verbindlichkeiten",
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  "accountClass": 3,
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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 SKR04_2026: IChart = {
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  "accountName": "Umsatzsteuer",
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  "accountClass": 3,
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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 SKR04_2026: IChart = {
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  "accountName": "Umsatzsteuer 7 %",
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  "accountClass": 3,
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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 SKR04_2026: IChart = {
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  "accountName": "Umsatzsteuer aus innergemeinschaftlichem Erwerb 19 %",
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  "accountClass": 3,
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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 SKR04_2026: IChart = {
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  "accountName": "Umsatzsteuer 19 %",
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  "accountClass": 3,
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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 SKR04_2026: IChart = {
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  "accountName": "Umsatzsteuer nach §13b UStG 19 %",
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  "accountClass": 3,
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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 SKR04_2026: IChart = {
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  "accountName": "Passive Rechnungsabgrenzung",
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  "accountClass": 3,
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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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  },
@@ -349,6 +396,7 @@ export const SKR04_2026: IChart = {
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  "kennzahl": 43,
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  "role": "base"
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  },
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+ "hgb275Position": "GuV 1",
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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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  },
@@ -368,6 +416,7 @@ export const SKR04_2026: IChart = {
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  "kennzahl": 41,
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  "role": "base"
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  },
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+ "hgb275Position": "GuV 1",
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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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  },
@@ -388,6 +437,7 @@ export const SKR04_2026: IChart = {
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  "kennzahl": 86,
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  "role": "base"
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  },
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+ "hgb275Position": "GuV 1",
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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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  },
@@ -407,6 +457,7 @@ export const SKR04_2026: IChart = {
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  "kennzahl": 60,
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  "role": "base"
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  },
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+ "hgb275Position": "GuV 1",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -427,6 +478,7 @@ export const SKR04_2026: IChart = {
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  "kennzahl": 81,
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  "role": "base"
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  },
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+ "hgb275Position": "GuV 1",
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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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  },
@@ -447,6 +499,7 @@ export const SKR04_2026: IChart = {
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  "kennzahl": 86,
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  "role": "base"
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  },
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+ "hgb275Position": "GuV 1",
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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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  },
@@ -467,6 +520,7 @@ export const SKR04_2026: IChart = {
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  "kennzahl": 81,
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  "role": "base"
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  },
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+ "hgb275Position": "GuV 1",
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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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  },
@@ -475,6 +529,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Sonstige betriebliche Erträge",
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  "accountClass": 4,
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  "accountType": "revenue",
532
+ "hgb275Position": "GuV 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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  },
@@ -483,6 +538,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Erträge aus Kursdifferenzen",
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  "accountClass": 4,
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  "accountType": "revenue",
541
+ "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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544
  },
@@ -491,6 +547,7 @@ export const SKR04_2026: IChart = {
491
547
  "accountName": "Wareneingang",
492
548
  "accountClass": 5,
493
549
  "accountType": "expense",
550
+ "hgb275Position": "GuV 5",
494
551
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
495
552
  "validFrom": 2026
496
553
  },
@@ -507,6 +564,7 @@ export const SKR04_2026: IChart = {
507
564
  "",
508
565
  "40"
509
566
  ],
567
+ "hgb275Position": "GuV 5",
510
568
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
511
569
  "validFrom": 2026
512
570
  },
@@ -523,6 +581,7 @@ export const SKR04_2026: IChart = {
523
581
  "",
524
582
  "40"
525
583
  ],
584
+ "hgb275Position": "GuV 5",
526
585
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
527
586
  "validFrom": 2026
528
587
  },
@@ -539,6 +598,7 @@ export const SKR04_2026: IChart = {
539
598
  "",
540
599
  "40"
541
600
  ],
601
+ "hgb275Position": "GuV 5",
542
602
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
543
603
  "validFrom": 2026
544
604
  },
@@ -555,6 +615,7 @@ export const SKR04_2026: IChart = {
555
615
  "",
556
616
  "40"
557
617
  ],
618
+ "hgb275Position": "GuV 5",
558
619
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
559
620
  "validFrom": 2026
560
621
  },
@@ -563,6 +624,7 @@ export const SKR04_2026: IChart = {
563
624
  "accountName": "Bezugsnebenkosten",
564
625
  "accountClass": 5,
565
626
  "accountType": "expense",
627
+ "hgb275Position": "GuV 5",
566
628
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
567
629
  "validFrom": 2026
568
630
  },
@@ -571,6 +633,7 @@ export const SKR04_2026: IChart = {
571
633
  "accountName": "Fremdleistungen",
572
634
  "accountClass": 5,
573
635
  "accountType": "expense",
636
+ "hgb275Position": "GuV 5",
574
637
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
575
638
  "validFrom": 2026
576
639
  },
@@ -579,22 +642,43 @@ export const SKR04_2026: IChart = {
579
642
  "accountName": "Löhne und Gehälter",
580
643
  "accountClass": 6,
581
644
  "accountType": "expense",
645
+ "hgb275Position": "GuV 6",
582
646
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
583
647
  "validFrom": 2026
584
648
  },
585
649
  {
586
- "accountNumber": "6110",
587
- "accountName": "Gesetzliche soziale Aufwendungen",
650
+ "accountNumber": "6020",
651
+ "accountName": "Gehälter",
588
652
  "accountClass": 6,
589
653
  "accountType": "expense",
590
- "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
654
+ "hgb275Position": "GuV 6",
655
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
656
+ "validFrom": 2026
657
+ },
658
+ {
659
+ "accountNumber": "6100",
660
+ "accountName": "Soziale Abgaben und Aufwendungen für Altersversorgung",
661
+ "accountClass": 6,
662
+ "accountType": "expense",
663
+ "hgb275Position": "GuV 6",
664
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
591
665
  "validFrom": 2026
592
666
  },
593
667
  {
594
668
  "accountNumber": "6200",
595
- "accountName": "Abschreibungen auf immaterielle Vermögensgegenstände und Sachanlagen",
669
+ "accountName": "Abschreibungen auf immaterielle Vermögensgegenstände",
670
+ "accountClass": 6,
671
+ "accountType": "expense",
672
+ "hgb275Position": "GuV 7",
673
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
674
+ "validFrom": 2026
675
+ },
676
+ {
677
+ "accountNumber": "6220",
678
+ "accountName": "Abschreibungen auf Sachanlagen",
596
679
  "accountClass": 6,
597
680
  "accountType": "expense",
681
+ "hgb275Position": "GuV 7",
598
682
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
599
683
  "validFrom": 2026
600
684
  },
@@ -603,6 +687,7 @@ export const SKR04_2026: IChart = {
603
687
  "accountName": "Sonstige betriebliche Aufwendungen",
604
688
  "accountClass": 6,
605
689
  "accountType": "expense",
690
+ "hgb275Position": "GuV 8",
606
691
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
607
692
  "validFrom": 2026
608
693
  },
@@ -611,6 +696,7 @@ export const SKR04_2026: IChart = {
611
696
  "accountName": "Miete",
612
697
  "accountClass": 6,
613
698
  "accountType": "expense",
699
+ "hgb275Position": "GuV 8",
614
700
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
615
701
  "validFrom": 2026
616
702
  },
@@ -619,6 +705,7 @@ export const SKR04_2026: IChart = {
619
705
  "accountName": "Versicherungen",
620
706
  "accountClass": 6,
621
707
  "accountType": "expense",
708
+ "hgb275Position": "GuV 8",
622
709
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
623
710
  "validFrom": 2026
624
711
  },
@@ -627,6 +714,7 @@ export const SKR04_2026: IChart = {
627
714
  "accountName": "Fahrzeugkosten",
628
715
  "accountClass": 6,
629
716
  "accountType": "expense",
717
+ "hgb275Position": "GuV 8",
630
718
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
631
719
  "validFrom": 2026
632
720
  },
@@ -635,6 +723,7 @@ export const SKR04_2026: IChart = {
635
723
  "accountName": "Werbekosten",
636
724
  "accountClass": 6,
637
725
  "accountType": "expense",
726
+ "hgb275Position": "GuV 8",
638
727
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
639
728
  "validFrom": 2026
640
729
  },
@@ -643,6 +732,7 @@ export const SKR04_2026: IChart = {
643
732
  "accountName": "Porto",
644
733
  "accountClass": 6,
645
734
  "accountType": "expense",
735
+ "hgb275Position": "GuV 8",
646
736
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
647
737
  "validFrom": 2026
648
738
  },
@@ -651,6 +741,7 @@ export const SKR04_2026: IChart = {
651
741
  "accountName": "Telefon",
652
742
  "accountClass": 6,
653
743
  "accountType": "expense",
744
+ "hgb275Position": "GuV 8",
654
745
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
655
746
  "validFrom": 2026
656
747
  },
@@ -659,6 +750,7 @@ export const SKR04_2026: IChart = {
659
750
  "accountName": "Bürobedarf",
660
751
  "accountClass": 6,
661
752
  "accountType": "expense",
753
+ "hgb275Position": "GuV 8",
662
754
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
663
755
  "validFrom": 2026
664
756
  },
@@ -667,6 +759,7 @@ export const SKR04_2026: IChart = {
667
759
  "accountName": "Rechts- und Beratungskosten",
668
760
  "accountClass": 6,
669
761
  "accountType": "expense",
762
+ "hgb275Position": "GuV 8",
670
763
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
671
764
  "validFrom": 2026
672
765
  },
@@ -675,6 +768,7 @@ export const SKR04_2026: IChart = {
675
768
  "accountName": "Nebenkosten des Geldverkehrs",
676
769
  "accountClass": 6,
677
770
  "accountType": "expense",
771
+ "hgb275Position": "GuV 8",
678
772
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
679
773
  "validFrom": 2026
680
774
  },
@@ -683,6 +777,7 @@ export const SKR04_2026: IChart = {
683
777
  "accountName": "Aufwendungen aus Kursdifferenzen",
684
778
  "accountClass": 6,
685
779
  "accountType": "expense",
780
+ "hgb275Position": "GuV 8",
686
781
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
687
782
  "validFrom": 2026
688
783
  },
@@ -691,6 +786,7 @@ export const SKR04_2026: IChart = {
691
786
  "accountName": "Sonstige Zinsen und ähnliche Erträge",
692
787
  "accountClass": 7,
693
788
  "accountType": "revenue",
789
+ "hgb275Position": "GuV 11",
694
790
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
695
791
  "validFrom": 2026
696
792
  },
@@ -699,6 +795,7 @@ export const SKR04_2026: IChart = {
699
795
  "accountName": "Zinsen und ähnliche Aufwendungen",
700
796
  "accountClass": 7,
701
797
  "accountType": "expense",
798
+ "hgb275Position": "GuV 13",
702
799
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
703
800
  "validFrom": 2026
704
801
  },
@@ -715,6 +812,7 @@ export const SKR04_2026: IChart = {
715
812
  "accountName": "Saldenvorträge Debitoren",
716
813
  "accountClass": 9,
717
814
  "accountType": "asset",
815
+ "hgb266Position": "Aktiva B.II.1",
718
816
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
719
817
  "validFrom": 2026
720
818
  },
@@ -723,6 +821,7 @@ export const SKR04_2026: IChart = {
723
821
  "accountName": "Saldenvorträge Kreditoren",
724
822
  "accountClass": 9,
725
823
  "accountType": "liability",
824
+ "hgb266Position": "Passiva C.4",
726
825
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
727
826
  "validFrom": 2026
728
827
  },
package/ts/index.ts CHANGED
@@ -1,4 +1,5 @@
1
1
  export * from './chartdata.types.js';
2
2
  export * from './chartdata.lookup.js';
3
+ export * from './chartdata.hgb.js';
3
4
  export { SKR03_2026 } from './data/skr03.2026.js';
4
5
  export { SKR04_2026 } from './data/skr04.2026.js';