@fin.cx/chartdata 2.1.0 → 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 +89 -1
  5. package/dist_ts/data/skr04.2026.js +76 -1
  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 +88 -0
  12. package/ts/data/skr04.2026.ts +75 -0
  13. package/ts/index.ts +1 -0
package/ts/data/skr03.2026.ts CHANGED
@@ -10,6 +10,7 @@ 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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  },
@@ -18,6 +19,7 @@ export const SKR03_2026: IChart = {
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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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  },
@@ -26,6 +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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  },
@@ -34,6 +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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  },
@@ -42,6 +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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  },
@@ -50,6 +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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  },
@@ -58,6 +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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  },
@@ -66,6 +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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  },
@@ -74,6 +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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  },
@@ -82,6 +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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  },
@@ -90,6 +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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  },
@@ -98,6 +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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  },
@@ -106,6 +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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  },
@@ -114,6 +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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  },
@@ -122,6 +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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  },
@@ -130,6 +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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  },
@@ -138,6 +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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  },
@@ -146,6 +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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  },
@@ -154,6 +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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  },
@@ -162,6 +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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  },
@@ -170,6 +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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  },
@@ -178,6 +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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  },
@@ -186,6 +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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  },
@@ -194,6 +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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  },
@@ -206,6 +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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  },
@@ -218,6 +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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  },
@@ -230,6 +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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  },
@@ -242,6 +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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  },
@@ -254,6 +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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  },
@@ -266,6 +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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  },
@@ -274,6 +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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  },
@@ -282,6 +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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  },
@@ -290,6 +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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  },
@@ -298,6 +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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  },
@@ -306,6 +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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  },
@@ -314,6 +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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  },
@@ -322,6 +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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  },
@@ -330,6 +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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  },
@@ -338,6 +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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  },
@@ -346,6 +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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  },
@@ -354,6 +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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  },
@@ -362,6 +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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  },
@@ -370,6 +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",
415
+ "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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  },
@@ -378,6 +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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  },
@@ -386,6 +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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  },
@@ -394,6 +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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  },
@@ -402,6 +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",
451
+ "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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  },
@@ -410,6 +457,7 @@ 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",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
414
462
  "validFrom": 2026
415
463
  },
@@ -418,6 +466,7 @@ export const SKR03_2026: IChart = {
418
466
  "accountName": "Fremdleistungen",
419
467
  "accountClass": 3,
420
468
  "accountType": "expense",
469
+ "hgb275Position": "GuV 5",
421
470
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
422
471
  "validFrom": 2026
423
472
  },
@@ -426,6 +475,7 @@ export const SKR03_2026: IChart = {
426
475
  "accountName": "Wareneingang",
427
476
  "accountClass": 3,
428
477
  "accountType": "expense",
478
+ "hgb275Position": "GuV 5",
429
479
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
430
480
  "validFrom": 2026
431
481
  },
@@ -442,6 +492,7 @@ export const SKR03_2026: IChart = {
442
492
  "",
443
493
  "40"
444
494
  ],
495
+ "hgb275Position": "GuV 5",
445
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",
446
497
  "validFrom": 2026
447
498
  },
@@ -458,6 +509,7 @@ export const SKR03_2026: IChart = {
458
509
  "",
459
510
  "40"
460
511
  ],
512
+ "hgb275Position": "GuV 5",
461
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",
462
514
  "validFrom": 2026
463
515
  },
@@ -474,6 +526,7 @@ export const SKR03_2026: IChart = {
474
526
  "",
475
527
  "40"
476
528
  ],
529
+ "hgb275Position": "GuV 5",
477
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",
478
531
  "validFrom": 2026
479
532
  },
@@ -490,6 +543,7 @@ export const SKR03_2026: IChart = {
490
543
  "",
491
544
  "40"
492
545
  ],
546
+ "hgb275Position": "GuV 5",
493
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",
494
548
  "validFrom": 2026
495
549
  },
@@ -498,6 +552,7 @@ export const SKR03_2026: IChart = {
498
552
  "accountName": "Bezugsnebenkosten",
499
553
  "accountClass": 3,
500
554
  "accountType": "expense",
555
+ "hgb275Position": "GuV 5",
501
556
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
502
557
  "validFrom": 2026
503
558
  },
@@ -506,6 +561,7 @@ export const SKR03_2026: IChart = {
506
561
  "accountName": "Warenbestand",
507
562
  "accountClass": 3,
508
563
  "accountType": "asset",
564
+ "hgb266Position": "Aktiva B.I.3",
509
565
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
510
566
  "validFrom": 2026
511
567
  },
@@ -514,6 +570,7 @@ export const SKR03_2026: IChart = {
514
570
  "accountName": "Löhne und Gehälter",
515
571
  "accountClass": 4,
516
572
  "accountType": "expense",
573
+ "hgb275Position": "GuV 6",
517
574
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
518
575
  "validFrom": 2026
519
576
  },
@@ -522,6 +579,7 @@ export const SKR03_2026: IChart = {
522
579
  "accountName": "Gesetzliche soziale Aufwendungen",
523
580
  "accountClass": 4,
524
581
  "accountType": "expense",
582
+ "hgb275Position": "GuV 6",
525
583
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
526
584
  "validFrom": 2026
527
585
  },
@@ -530,6 +588,7 @@ export const SKR03_2026: IChart = {
530
588
  "accountName": "Miete",
531
589
  "accountClass": 4,
532
590
  "accountType": "expense",
591
+ "hgb275Position": "GuV 8",
533
592
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
534
593
  "validFrom": 2026
535
594
  },
@@ -538,6 +597,7 @@ export const SKR03_2026: IChart = {
538
597
  "accountName": "Gas, Strom, Wasser",
539
598
  "accountClass": 4,
540
599
  "accountType": "expense",
600
+ "hgb275Position": "GuV 8",
541
601
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
542
602
  "validFrom": 2026
543
603
  },
@@ -546,6 +606,7 @@ export const SKR03_2026: IChart = {
546
606
  "accountName": "Versicherungen",
547
607
  "accountClass": 4,
548
608
  "accountType": "expense",
609
+ "hgb275Position": "GuV 8",
549
610
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
550
611
  "validFrom": 2026
551
612
  },
@@ -554,6 +615,7 @@ export const SKR03_2026: IChart = {
554
615
  "accountName": "Beiträge",
555
616
  "accountClass": 4,
556
617
  "accountType": "expense",
618
+ "hgb275Position": "GuV 8",
557
619
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
558
620
  "validFrom": 2026
559
621
  },
@@ -562,6 +624,7 @@ export const SKR03_2026: IChart = {
562
624
  "accountName": "Fahrzeugkosten",
563
625
  "accountClass": 4,
564
626
  "accountType": "expense",
627
+ "hgb275Position": "GuV 8",
565
628
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
566
629
  "validFrom": 2026
567
630
  },
@@ -570,6 +633,7 @@ export const SKR03_2026: IChart = {
570
633
  "accountName": "Werbekosten",
571
634
  "accountClass": 4,
572
635
  "accountType": "expense",
636
+ "hgb275Position": "GuV 8",
573
637
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
574
638
  "validFrom": 2026
575
639
  },
@@ -578,6 +642,7 @@ export const SKR03_2026: IChart = {
578
642
  "accountName": "Bewirtungskosten",
579
643
  "accountClass": 4,
580
644
  "accountType": "expense",
645
+ "hgb275Position": "GuV 8",
581
646
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
582
647
  "validFrom": 2026
583
648
  },
@@ -586,6 +651,7 @@ export const SKR03_2026: IChart = {
586
651
  "accountName": "Reisekosten Unternehmer",
587
652
  "accountClass": 4,
588
653
  "accountType": "expense",
654
+ "hgb275Position": "GuV 8",
589
655
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
590
656
  "validFrom": 2026
591
657
  },
@@ -594,6 +660,7 @@ export const SKR03_2026: IChart = {
594
660
  "accountName": "Reparaturen und Instandhaltung technischer Anlagen und Maschinen",
595
661
  "accountClass": 4,
596
662
  "accountType": "expense",
663
+ "hgb275Position": "GuV 8",
597
664
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
598
665
  "validFrom": 2026
599
666
  },
@@ -602,6 +669,7 @@ export const SKR03_2026: IChart = {
602
669
  "accountName": "Abschreibungen auf Sachanlagen",
603
670
  "accountClass": 4,
604
671
  "accountType": "expense",
672
+ "hgb275Position": "GuV 7",
605
673
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
606
674
  "validFrom": 2026
607
675
  },
@@ -610,6 +678,7 @@ export const SKR03_2026: IChart = {
610
678
  "accountName": "Sonstige betriebliche Aufwendungen",
611
679
  "accountClass": 4,
612
680
  "accountType": "expense",
681
+ "hgb275Position": "GuV 8",
613
682
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
614
683
  "validFrom": 2026
615
684
  },
@@ -618,6 +687,7 @@ export const SKR03_2026: IChart = {
618
687
  "accountName": "Porto",
619
688
  "accountClass": 4,
620
689
  "accountType": "expense",
690
+ "hgb275Position": "GuV 8",
621
691
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
622
692
  "validFrom": 2026
623
693
  },
@@ -626,6 +696,7 @@ export const SKR03_2026: IChart = {
626
696
  "accountName": "Telefon",
627
697
  "accountClass": 4,
628
698
  "accountType": "expense",
699
+ "hgb275Position": "GuV 8",
629
700
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
630
701
  "validFrom": 2026
631
702
  },
@@ -634,6 +705,7 @@ export const SKR03_2026: IChart = {
634
705
  "accountName": "Bürobedarf",
635
706
  "accountClass": 4,
636
707
  "accountType": "expense",
708
+ "hgb275Position": "GuV 8",
637
709
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
638
710
  "validFrom": 2026
639
711
  },
@@ -642,6 +714,7 @@ export const SKR03_2026: IChart = {
642
714
  "accountName": "Rechts- und Beratungskosten",
643
715
  "accountClass": 4,
644
716
  "accountType": "expense",
717
+ "hgb275Position": "GuV 8",
645
718
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
646
719
  "validFrom": 2026
647
720
  },
@@ -650,6 +723,7 @@ export const SKR03_2026: IChart = {
650
723
  "accountName": "Buchführungskosten",
651
724
  "accountClass": 4,
652
725
  "accountType": "expense",
726
+ "hgb275Position": "GuV 8",
653
727
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
654
728
  "validFrom": 2026
655
729
  },
@@ -658,6 +732,7 @@ export const SKR03_2026: IChart = {
658
732
  "accountName": "Nebenkosten des Geldverkehrs",
659
733
  "accountClass": 4,
660
734
  "accountType": "expense",
735
+ "hgb275Position": "GuV 8",
661
736
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
662
737
  "validFrom": 2026
663
738
  },
@@ -677,6 +752,7 @@ export const SKR03_2026: IChart = {
677
752
  "kennzahl": 48,
678
753
  "role": "base"
679
754
  },
755
+ "hgb275Position": "GuV 1",
680
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",
681
757
  "validFrom": 2026
682
758
  },
@@ -696,6 +772,7 @@ export const SKR03_2026: IChart = {
696
772
  "kennzahl": 43,
697
773
  "role": "base"
698
774
  },
775
+ "hgb275Position": "GuV 1",
699
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",
700
777
  "validFrom": 2026
701
778
  },
@@ -715,6 +792,7 @@ export const SKR03_2026: IChart = {
715
792
  "kennzahl": 41,
716
793
  "role": "base"
717
794
  },
795
+ "hgb275Position": "GuV 1",
718
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",
719
797
  "validFrom": 2026
720
798
  },
@@ -723,6 +801,7 @@ export const SKR03_2026: IChart = {
723
801
  "accountName": "Erlöse",
724
802
  "accountClass": 8,
725
803
  "accountType": "revenue",
804
+ "hgb275Position": "GuV 1",
726
805
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
727
806
  "validFrom": 2026
728
807
  },
@@ -743,6 +822,7 @@ export const SKR03_2026: IChart = {
743
822
  "kennzahl": 86,
744
823
  "role": "base"
745
824
  },
825
+ "hgb275Position": "GuV 1",
746
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",
747
827
  "validFrom": 2026
748
828
  },
@@ -762,6 +842,7 @@ export const SKR03_2026: IChart = {
762
842
  "kennzahl": 60,
763
843
  "role": "base"
764
844
  },
845
+ "hgb275Position": "GuV 1",
765
846
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
766
847
  "validFrom": 2026
767
848
  },
@@ -782,6 +863,7 @@ export const SKR03_2026: IChart = {
782
863
  "kennzahl": 81,
783
864
  "role": "base"
784
865
  },
866
+ "hgb275Position": "GuV 1",
785
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",
786
868
  "validFrom": 2026
787
869
  },
@@ -802,6 +884,7 @@ export const SKR03_2026: IChart = {
802
884
  "kennzahl": 86,
803
885
  "role": "base"
804
886
  },
887
+ "hgb275Position": "GuV 1",
805
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",
806
889
  "validFrom": 2026
807
890
  },
@@ -822,6 +905,7 @@ export const SKR03_2026: IChart = {
822
905
  "kennzahl": 81,
823
906
  "role": "base"
824
907
  },
908
+ "hgb275Position": "GuV 1",
825
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",
826
910
  "validFrom": 2026
827
911
  },
@@ -830,6 +914,7 @@ export const SKR03_2026: IChart = {
830
914
  "accountName": "Erlöse aus Verkäufen des Sachanlagevermögens (steuerpflichtig)",
831
915
  "accountClass": 8,
832
916
  "accountType": "revenue",
917
+ "hgb275Position": "GuV 4",
833
918
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
834
919
  "validFrom": 2026
835
920
  },
@@ -838,6 +923,7 @@ export const SKR03_2026: IChart = {
838
923
  "accountName": "Bestandsveränderungen fertige Erzeugnisse und Waren",
839
924
  "accountClass": 8,
840
925
  "accountType": "revenue",
926
+ "hgb275Position": "GuV 2",
841
927
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
842
928
  "validFrom": 2026
843
929
  },
@@ -854,6 +940,7 @@ export const SKR03_2026: IChart = {
854
940
  "accountName": "Saldenvorträge Debitoren",
855
941
  "accountClass": 9,
856
942
  "accountType": "asset",
943
+ "hgb266Position": "Aktiva B.II.1",
857
944
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
858
945
  "validFrom": 2026
859
946
  },
@@ -862,6 +949,7 @@ export const SKR03_2026: IChart = {
862
949
  "accountName": "Saldenvorträge Kreditoren",
863
950
  "accountClass": 9,
864
951
  "accountType": "liability",
952
+ "hgb266Position": "Passiva C.4",
865
953
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
866
954
  "validFrom": 2026
867
955
  },