@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/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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  },
@@ -18,6 +19,7 @@ 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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  },
@@ -26,6 +28,7 @@ export const SKR04_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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  },
@@ -34,6 +37,7 @@ export const SKR04_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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  },
@@ -42,6 +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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  },
@@ -50,6 +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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  },
@@ -58,6 +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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  },
@@ -66,6 +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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  },
@@ -74,6 +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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  },
@@ -82,6 +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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  },
@@ -94,6 +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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  },
@@ -106,6 +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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  },
@@ -118,6 +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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  },
@@ -130,6 +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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  },
@@ -142,6 +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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  },
@@ -154,6 +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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  },
@@ -162,6 +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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  },
@@ -170,6 +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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  },
@@ -178,6 +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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  },
@@ -186,6 +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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  },
@@ -194,6 +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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  },
@@ -202,6 +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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  },
@@ -210,6 +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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  },
@@ -218,6 +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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  },
@@ -226,6 +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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  },
@@ -234,6 +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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  },
@@ -242,6 +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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  },
@@ -250,6 +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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  },
@@ -258,6 +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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  },
@@ -266,6 +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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  },
@@ -274,6 +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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  },
@@ -282,6 +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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  },
@@ -290,6 +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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  },
@@ -298,6 +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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  },
@@ -306,6 +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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  },
@@ -314,6 +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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  },
@@ -322,6 +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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  },
@@ -330,6 +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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  },
@@ -338,6 +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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  },
@@ -357,6 +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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  },
@@ -376,6 +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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  },
@@ -396,6 +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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  },
@@ -415,6 +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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  },
@@ -435,6 +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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  },
@@ -455,6 +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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  },
@@ -475,6 +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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  },
@@ -483,6 +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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  },
@@ -491,6 +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
  },
@@ -499,6 +547,7 @@ export const SKR04_2026: IChart = {
499
547
  "accountName": "Wareneingang",
500
548
  "accountClass": 5,
501
549
  "accountType": "expense",
550
+ "hgb275Position": "GuV 5",
502
551
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
503
552
  "validFrom": 2026
504
553
  },
@@ -515,6 +564,7 @@ export const SKR04_2026: IChart = {
515
564
  "",
516
565
  "40"
517
566
  ],
567
+ "hgb275Position": "GuV 5",
518
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",
519
569
  "validFrom": 2026
520
570
  },
@@ -531,6 +581,7 @@ export const SKR04_2026: IChart = {
531
581
  "",
532
582
  "40"
533
583
  ],
584
+ "hgb275Position": "GuV 5",
534
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",
535
586
  "validFrom": 2026
536
587
  },
@@ -547,6 +598,7 @@ export const SKR04_2026: IChart = {
547
598
  "",
548
599
  "40"
549
600
  ],
601
+ "hgb275Position": "GuV 5",
550
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",
551
603
  "validFrom": 2026
552
604
  },
@@ -563,6 +615,7 @@ export const SKR04_2026: IChart = {
563
615
  "",
564
616
  "40"
565
617
  ],
618
+ "hgb275Position": "GuV 5",
566
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",
567
620
  "validFrom": 2026
568
621
  },
@@ -571,6 +624,7 @@ export const SKR04_2026: IChart = {
571
624
  "accountName": "Bezugsnebenkosten",
572
625
  "accountClass": 5,
573
626
  "accountType": "expense",
627
+ "hgb275Position": "GuV 5",
574
628
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
575
629
  "validFrom": 2026
576
630
  },
@@ -579,6 +633,7 @@ export const SKR04_2026: IChart = {
579
633
  "accountName": "Fremdleistungen",
580
634
  "accountClass": 5,
581
635
  "accountType": "expense",
636
+ "hgb275Position": "GuV 5",
582
637
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
583
638
  "validFrom": 2026
584
639
  },
@@ -587,6 +642,7 @@ export const SKR04_2026: IChart = {
587
642
  "accountName": "Löhne und Gehälter",
588
643
  "accountClass": 6,
589
644
  "accountType": "expense",
645
+ "hgb275Position": "GuV 6",
590
646
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
591
647
  "validFrom": 2026
592
648
  },
@@ -595,6 +651,7 @@ export const SKR04_2026: IChart = {
595
651
  "accountName": "Gehälter",
596
652
  "accountClass": 6,
597
653
  "accountType": "expense",
654
+ "hgb275Position": "GuV 6",
598
655
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
599
656
  "validFrom": 2026
600
657
  },
@@ -603,6 +660,7 @@ export const SKR04_2026: IChart = {
603
660
  "accountName": "Soziale Abgaben und Aufwendungen für Altersversorgung",
604
661
  "accountClass": 6,
605
662
  "accountType": "expense",
663
+ "hgb275Position": "GuV 6",
606
664
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
607
665
  "validFrom": 2026
608
666
  },
@@ -611,6 +669,7 @@ export const SKR04_2026: IChart = {
611
669
  "accountName": "Abschreibungen auf immaterielle Vermögensgegenstände",
612
670
  "accountClass": 6,
613
671
  "accountType": "expense",
672
+ "hgb275Position": "GuV 7",
614
673
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
615
674
  "validFrom": 2026
616
675
  },
@@ -619,6 +678,7 @@ export const SKR04_2026: IChart = {
619
678
  "accountName": "Abschreibungen auf Sachanlagen",
620
679
  "accountClass": 6,
621
680
  "accountType": "expense",
681
+ "hgb275Position": "GuV 7",
622
682
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
623
683
  "validFrom": 2026
624
684
  },
@@ -627,6 +687,7 @@ export const SKR04_2026: IChart = {
627
687
  "accountName": "Sonstige betriebliche Aufwendungen",
628
688
  "accountClass": 6,
629
689
  "accountType": "expense",
690
+ "hgb275Position": "GuV 8",
630
691
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
631
692
  "validFrom": 2026
632
693
  },
@@ -635,6 +696,7 @@ export const SKR04_2026: IChart = {
635
696
  "accountName": "Miete",
636
697
  "accountClass": 6,
637
698
  "accountType": "expense",
699
+ "hgb275Position": "GuV 8",
638
700
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
639
701
  "validFrom": 2026
640
702
  },
@@ -643,6 +705,7 @@ export const SKR04_2026: IChart = {
643
705
  "accountName": "Versicherungen",
644
706
  "accountClass": 6,
645
707
  "accountType": "expense",
708
+ "hgb275Position": "GuV 8",
646
709
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
647
710
  "validFrom": 2026
648
711
  },
@@ -651,6 +714,7 @@ export const SKR04_2026: IChart = {
651
714
  "accountName": "Fahrzeugkosten",
652
715
  "accountClass": 6,
653
716
  "accountType": "expense",
717
+ "hgb275Position": "GuV 8",
654
718
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
655
719
  "validFrom": 2026
656
720
  },
@@ -659,6 +723,7 @@ export const SKR04_2026: IChart = {
659
723
  "accountName": "Werbekosten",
660
724
  "accountClass": 6,
661
725
  "accountType": "expense",
726
+ "hgb275Position": "GuV 8",
662
727
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
663
728
  "validFrom": 2026
664
729
  },
@@ -667,6 +732,7 @@ export const SKR04_2026: IChart = {
667
732
  "accountName": "Porto",
668
733
  "accountClass": 6,
669
734
  "accountType": "expense",
735
+ "hgb275Position": "GuV 8",
670
736
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
671
737
  "validFrom": 2026
672
738
  },
@@ -675,6 +741,7 @@ export const SKR04_2026: IChart = {
675
741
  "accountName": "Telefon",
676
742
  "accountClass": 6,
677
743
  "accountType": "expense",
744
+ "hgb275Position": "GuV 8",
678
745
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
679
746
  "validFrom": 2026
680
747
  },
@@ -683,6 +750,7 @@ export const SKR04_2026: IChart = {
683
750
  "accountName": "Bürobedarf",
684
751
  "accountClass": 6,
685
752
  "accountType": "expense",
753
+ "hgb275Position": "GuV 8",
686
754
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
687
755
  "validFrom": 2026
688
756
  },
@@ -691,6 +759,7 @@ export const SKR04_2026: IChart = {
691
759
  "accountName": "Rechts- und Beratungskosten",
692
760
  "accountClass": 6,
693
761
  "accountType": "expense",
762
+ "hgb275Position": "GuV 8",
694
763
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
695
764
  "validFrom": 2026
696
765
  },
@@ -699,6 +768,7 @@ export const SKR04_2026: IChart = {
699
768
  "accountName": "Nebenkosten des Geldverkehrs",
700
769
  "accountClass": 6,
701
770
  "accountType": "expense",
771
+ "hgb275Position": "GuV 8",
702
772
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
703
773
  "validFrom": 2026
704
774
  },
@@ -707,6 +777,7 @@ export const SKR04_2026: IChart = {
707
777
  "accountName": "Aufwendungen aus Kursdifferenzen",
708
778
  "accountClass": 6,
709
779
  "accountType": "expense",
780
+ "hgb275Position": "GuV 8",
710
781
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
711
782
  "validFrom": 2026
712
783
  },
@@ -715,6 +786,7 @@ export const SKR04_2026: IChart = {
715
786
  "accountName": "Sonstige Zinsen und ähnliche Erträge",
716
787
  "accountClass": 7,
717
788
  "accountType": "revenue",
789
+ "hgb275Position": "GuV 11",
718
790
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
719
791
  "validFrom": 2026
720
792
  },
@@ -723,6 +795,7 @@ export const SKR04_2026: IChart = {
723
795
  "accountName": "Zinsen und ähnliche Aufwendungen",
724
796
  "accountClass": 7,
725
797
  "accountType": "expense",
798
+ "hgb275Position": "GuV 13",
726
799
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
727
800
  "validFrom": 2026
728
801
  },
@@ -739,6 +812,7 @@ export const SKR04_2026: IChart = {
739
812
  "accountName": "Saldenvorträge Debitoren",
740
813
  "accountClass": 9,
741
814
  "accountType": "asset",
815
+ "hgb266Position": "Aktiva B.II.1",
742
816
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
743
817
  "validFrom": 2026
744
818
  },
@@ -747,6 +821,7 @@ export const SKR04_2026: IChart = {
747
821
  "accountName": "Saldenvorträge Kreditoren",
748
822
  "accountClass": 9,
749
823
  "accountType": "liability",
824
+ "hgb266Position": "Passiva C.4",
750
825
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
751
826
  "validFrom": 2026
752
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';