@fin.cx/chartdata 2.13.0 → 2.14.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/dist_ts/00_commitinfo_data.js +3 -3
- package/dist_ts/chartdata.euer.d.ts +67 -0
- package/dist_ts/chartdata.euer.js +162 -0
- package/dist_ts/chartdata.lookup.d.ts +10 -1
- package/dist_ts/chartdata.lookup.js +15 -1
- package/dist_ts/chartdata.types.d.ts +100 -1
- package/dist_ts/data/skr03.2026.js +411 -1
- package/dist_ts/data/skr04.2026.js +376 -1
- package/dist_ts/index.d.ts +1 -0
- package/dist_ts/index.js +2 -1
- package/package.json +2 -2
- package/readme.md +71 -1
- package/ts/00_commitinfo_data.ts +2 -2
- package/ts/chartdata.euer.ts +219 -0
- package/ts/chartdata.lookup.ts +22 -0
- package/ts/chartdata.types.ts +101 -1
- package/ts/data/skr03.2026.ts +410 -0
- package/ts/data/skr04.2026.ts +375 -0
- package/ts/index.ts +1 -0
package/ts/data/skr03.2026.ts
CHANGED
|
@@ -11,6 +11,7 @@ export const SKR03_2026: IChart = {
|
|
|
11
11
|
"accountClass": 0,
|
|
12
12
|
"accountType": "asset",
|
|
13
13
|
"hgb266Position": "Aktiva A.I.2",
|
|
14
|
+
"euerExclusion": "fixed_asset",
|
|
14
15
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
15
16
|
"validFrom": 2026
|
|
16
17
|
},
|
|
@@ -20,6 +21,7 @@ export const SKR03_2026: IChart = {
|
|
|
20
21
|
"accountClass": 0,
|
|
21
22
|
"accountType": "asset",
|
|
22
23
|
"hgb266Position": "Aktiva A.II.1",
|
|
24
|
+
"euerExclusion": "fixed_asset",
|
|
23
25
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
24
26
|
"validFrom": 2026
|
|
25
27
|
},
|
|
@@ -29,6 +31,7 @@ export const SKR03_2026: IChart = {
|
|
|
29
31
|
"accountClass": 0,
|
|
30
32
|
"accountType": "asset",
|
|
31
33
|
"hgb266Position": "Aktiva A.II.1",
|
|
34
|
+
"euerExclusion": "fixed_asset",
|
|
32
35
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
33
36
|
"validFrom": 2026
|
|
34
37
|
},
|
|
@@ -38,6 +41,7 @@ export const SKR03_2026: IChart = {
|
|
|
38
41
|
"accountClass": 0,
|
|
39
42
|
"accountType": "asset",
|
|
40
43
|
"hgb266Position": "Aktiva A.II.2",
|
|
44
|
+
"euerExclusion": "fixed_asset",
|
|
41
45
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
42
46
|
"validFrom": 2026
|
|
43
47
|
},
|
|
@@ -47,6 +51,7 @@ export const SKR03_2026: IChart = {
|
|
|
47
51
|
"accountClass": 0,
|
|
48
52
|
"accountType": "asset",
|
|
49
53
|
"hgb266Position": "Aktiva A.II.3",
|
|
54
|
+
"euerExclusion": "fixed_asset",
|
|
50
55
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
51
56
|
"validFrom": 2026
|
|
52
57
|
},
|
|
@@ -56,6 +61,7 @@ export const SKR03_2026: IChart = {
|
|
|
56
61
|
"accountClass": 0,
|
|
57
62
|
"accountType": "asset",
|
|
58
63
|
"hgb266Position": "Aktiva A.II.3",
|
|
64
|
+
"euerExclusion": "fixed_asset",
|
|
59
65
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
60
66
|
"validFrom": 2026
|
|
61
67
|
},
|
|
@@ -65,6 +71,7 @@ export const SKR03_2026: IChart = {
|
|
|
65
71
|
"accountClass": 0,
|
|
66
72
|
"accountType": "asset",
|
|
67
73
|
"hgb266Position": "Aktiva A.II.3",
|
|
74
|
+
"euerExclusion": "fixed_asset",
|
|
68
75
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
69
76
|
"validFrom": 2026
|
|
70
77
|
},
|
|
@@ -74,6 +81,7 @@ export const SKR03_2026: IChart = {
|
|
|
74
81
|
"accountClass": 0,
|
|
75
82
|
"accountType": "asset",
|
|
76
83
|
"hgb266Position": "Aktiva A.II.3",
|
|
84
|
+
"euerExclusion": "fixed_asset",
|
|
77
85
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
78
86
|
"validFrom": 2026
|
|
79
87
|
},
|
|
@@ -83,6 +91,7 @@ export const SKR03_2026: IChart = {
|
|
|
83
91
|
"accountClass": 0,
|
|
84
92
|
"accountType": "liability",
|
|
85
93
|
"hgb266Position": "Passiva C.2",
|
|
94
|
+
"euerExclusion": "balance_sheet",
|
|
86
95
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
87
96
|
"validFrom": 2026
|
|
88
97
|
},
|
|
@@ -92,6 +101,7 @@ export const SKR03_2026: IChart = {
|
|
|
92
101
|
"accountClass": 0,
|
|
93
102
|
"accountType": "equity",
|
|
94
103
|
"hgb266Position": "Passiva A.III",
|
|
104
|
+
"euerExclusion": "balance_sheet",
|
|
95
105
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
96
106
|
"validFrom": 2026
|
|
97
107
|
},
|
|
@@ -101,6 +111,7 @@ export const SKR03_2026: IChart = {
|
|
|
101
111
|
"accountClass": 0,
|
|
102
112
|
"accountType": "equity",
|
|
103
113
|
"hgb266Position": "Passiva A.IV",
|
|
114
|
+
"euerExclusion": "balance_sheet",
|
|
104
115
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
105
116
|
"validFrom": 2026
|
|
106
117
|
},
|
|
@@ -110,6 +121,7 @@ export const SKR03_2026: IChart = {
|
|
|
110
121
|
"accountClass": 0,
|
|
111
122
|
"accountType": "equity",
|
|
112
123
|
"hgb266Position": "Passiva A.IV",
|
|
124
|
+
"euerExclusion": "balance_sheet",
|
|
113
125
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
114
126
|
"validFrom": 2026
|
|
115
127
|
},
|
|
@@ -119,6 +131,7 @@ export const SKR03_2026: IChart = {
|
|
|
119
131
|
"accountClass": 0,
|
|
120
132
|
"accountType": "equity",
|
|
121
133
|
"hgb266Position": "Passiva A.I",
|
|
134
|
+
"euerExclusion": "balance_sheet",
|
|
122
135
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
123
136
|
"validFrom": 2026
|
|
124
137
|
},
|
|
@@ -128,6 +141,7 @@ export const SKR03_2026: IChart = {
|
|
|
128
141
|
"accountClass": 0,
|
|
129
142
|
"accountType": "liability",
|
|
130
143
|
"hgb266Position": "Passiva B.1",
|
|
144
|
+
"euerExclusion": "balance_sheet",
|
|
131
145
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
132
146
|
"validFrom": 2026
|
|
133
147
|
},
|
|
@@ -137,6 +151,7 @@ export const SKR03_2026: IChart = {
|
|
|
137
151
|
"accountClass": 0,
|
|
138
152
|
"accountType": "liability",
|
|
139
153
|
"hgb266Position": "Passiva B.2",
|
|
154
|
+
"euerExclusion": "balance_sheet",
|
|
140
155
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
141
156
|
"validFrom": 2026
|
|
142
157
|
},
|
|
@@ -146,6 +161,7 @@ export const SKR03_2026: IChart = {
|
|
|
146
161
|
"accountClass": 0,
|
|
147
162
|
"accountType": "liability",
|
|
148
163
|
"hgb266Position": "Passiva B.3",
|
|
164
|
+
"euerExclusion": "balance_sheet",
|
|
149
165
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
150
166
|
"validFrom": 2026
|
|
151
167
|
},
|
|
@@ -155,6 +171,7 @@ export const SKR03_2026: IChart = {
|
|
|
155
171
|
"accountClass": 0,
|
|
156
172
|
"accountType": "asset",
|
|
157
173
|
"hgb266Position": "Aktiva C",
|
|
174
|
+
"euerExclusion": "balance_sheet",
|
|
158
175
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
159
176
|
"validFrom": 2026
|
|
160
177
|
},
|
|
@@ -164,6 +181,7 @@ export const SKR03_2026: IChart = {
|
|
|
164
181
|
"accountClass": 0,
|
|
165
182
|
"accountType": "liability",
|
|
166
183
|
"hgb266Position": "Passiva D",
|
|
184
|
+
"euerExclusion": "balance_sheet",
|
|
167
185
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
168
186
|
"validFrom": 2026
|
|
169
187
|
},
|
|
@@ -173,6 +191,7 @@ export const SKR03_2026: IChart = {
|
|
|
173
191
|
"accountClass": 1,
|
|
174
192
|
"accountType": "asset",
|
|
175
193
|
"hgb266Position": "Aktiva B.IV",
|
|
194
|
+
"euerExclusion": "balance_sheet",
|
|
176
195
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
177
196
|
"validFrom": 2026
|
|
178
197
|
},
|
|
@@ -182,6 +201,7 @@ export const SKR03_2026: IChart = {
|
|
|
182
201
|
"accountClass": 1,
|
|
183
202
|
"accountType": "asset",
|
|
184
203
|
"hgb266Position": "Aktiva B.IV",
|
|
204
|
+
"euerExclusion": "balance_sheet",
|
|
185
205
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
186
206
|
"validFrom": 2026
|
|
187
207
|
},
|
|
@@ -191,6 +211,7 @@ export const SKR03_2026: IChart = {
|
|
|
191
211
|
"accountClass": 1,
|
|
192
212
|
"accountType": "asset",
|
|
193
213
|
"hgb266Position": "Aktiva B.IV",
|
|
214
|
+
"euerExclusion": "balance_sheet",
|
|
194
215
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
195
216
|
"validFrom": 2026
|
|
196
217
|
},
|
|
@@ -200,6 +221,7 @@ export const SKR03_2026: IChart = {
|
|
|
200
221
|
"accountClass": 1,
|
|
201
222
|
"accountType": "asset",
|
|
202
223
|
"hgb266Position": "Aktiva B.IV",
|
|
224
|
+
"euerExclusion": "balance_sheet",
|
|
203
225
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
204
226
|
"validFrom": 2026
|
|
205
227
|
},
|
|
@@ -209,6 +231,7 @@ export const SKR03_2026: IChart = {
|
|
|
209
231
|
"accountClass": 1,
|
|
210
232
|
"accountType": "asset",
|
|
211
233
|
"hgb266Position": "Aktiva B.II.4",
|
|
234
|
+
"euerExclusion": "balance_sheet",
|
|
212
235
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
|
|
213
236
|
"validFrom": 2026
|
|
214
237
|
},
|
|
@@ -218,6 +241,7 @@ export const SKR03_2026: IChart = {
|
|
|
218
241
|
"accountClass": 1,
|
|
219
242
|
"accountType": "asset",
|
|
220
243
|
"hgb266Position": "Aktiva B.II.4",
|
|
244
|
+
"euerExclusion": "balance_sheet",
|
|
221
245
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
222
246
|
"validFrom": 2026
|
|
223
247
|
},
|
|
@@ -227,6 +251,7 @@ export const SKR03_2026: IChart = {
|
|
|
227
251
|
"accountClass": 1,
|
|
228
252
|
"accountType": "asset",
|
|
229
253
|
"hgb266Position": "Aktiva B.II.1",
|
|
254
|
+
"euerExclusion": "balance_sheet",
|
|
230
255
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
231
256
|
"validFrom": 2026
|
|
232
257
|
},
|
|
@@ -236,6 +261,7 @@ export const SKR03_2026: IChart = {
|
|
|
236
261
|
"accountClass": 1,
|
|
237
262
|
"accountType": "asset",
|
|
238
263
|
"hgb266Position": "Aktiva B.II.4",
|
|
264
|
+
"euerExclusion": "balance_sheet",
|
|
239
265
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
240
266
|
"validFrom": 2026
|
|
241
267
|
},
|
|
@@ -245,6 +271,7 @@ export const SKR03_2026: IChart = {
|
|
|
245
271
|
"accountClass": 1,
|
|
246
272
|
"accountType": "asset",
|
|
247
273
|
"hgb266Position": "Aktiva B.II.4",
|
|
274
|
+
"euerExclusion": "balance_sheet",
|
|
248
275
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
249
276
|
"validFrom": 2026
|
|
250
277
|
},
|
|
@@ -254,6 +281,9 @@ export const SKR03_2026: IChart = {
|
|
|
254
281
|
"accountClass": 1,
|
|
255
282
|
"accountType": "asset",
|
|
256
283
|
"hgb266Position": "Aktiva B.I.4",
|
|
284
|
+
"euer": {
|
|
285
|
+
"kennzahl": 100
|
|
286
|
+
},
|
|
257
287
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
|
|
258
288
|
"validFrom": 2026
|
|
259
289
|
},
|
|
@@ -271,6 +301,9 @@ export const SKR03_2026: IChart = {
|
|
|
271
301
|
"40"
|
|
272
302
|
],
|
|
273
303
|
"hgb266Position": "Aktiva B.I.4",
|
|
304
|
+
"euer": {
|
|
305
|
+
"kennzahl": 100
|
|
306
|
+
},
|
|
274
307
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
|
|
275
308
|
"validFrom": 2026
|
|
276
309
|
},
|
|
@@ -288,6 +321,9 @@ export const SKR03_2026: IChart = {
|
|
|
288
321
|
"40"
|
|
289
322
|
],
|
|
290
323
|
"hgb266Position": "Aktiva B.I.4",
|
|
324
|
+
"euer": {
|
|
325
|
+
"kennzahl": 100
|
|
326
|
+
},
|
|
291
327
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
|
|
292
328
|
"validFrom": 2026
|
|
293
329
|
},
|
|
@@ -301,6 +337,9 @@ export const SKR03_2026: IChart = {
|
|
|
301
337
|
"role": "tax"
|
|
302
338
|
},
|
|
303
339
|
"hgb266Position": "Aktiva B.II.4",
|
|
340
|
+
"euer": {
|
|
341
|
+
"kennzahl": 185
|
|
342
|
+
},
|
|
304
343
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
305
344
|
"validFrom": 2026
|
|
306
345
|
},
|
|
@@ -314,6 +353,9 @@ export const SKR03_2026: IChart = {
|
|
|
314
353
|
"role": "tax"
|
|
315
354
|
},
|
|
316
355
|
"hgb266Position": "Aktiva B.II.4",
|
|
356
|
+
"euer": {
|
|
357
|
+
"kennzahl": 185
|
|
358
|
+
},
|
|
317
359
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
318
360
|
"validFrom": 2026
|
|
319
361
|
},
|
|
@@ -327,6 +369,7 @@ export const SKR03_2026: IChart = {
|
|
|
327
369
|
"role": "tax"
|
|
328
370
|
},
|
|
329
371
|
"hgb266Position": "Aktiva B.II.4",
|
|
372
|
+
"euerExclusion": "reverse_charge",
|
|
330
373
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
331
374
|
"validFrom": 2026
|
|
332
375
|
},
|
|
@@ -340,6 +383,9 @@ export const SKR03_2026: IChart = {
|
|
|
340
383
|
"role": "tax"
|
|
341
384
|
},
|
|
342
385
|
"hgb266Position": "Aktiva B.II.4",
|
|
386
|
+
"euer": {
|
|
387
|
+
"kennzahl": 185
|
|
388
|
+
},
|
|
343
389
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
344
390
|
"validFrom": 2026
|
|
345
391
|
},
|
|
@@ -353,6 +399,7 @@ export const SKR03_2026: IChart = {
|
|
|
353
399
|
"role": "tax"
|
|
354
400
|
},
|
|
355
401
|
"hgb266Position": "Aktiva B.II.4",
|
|
402
|
+
"euerExclusion": "reverse_charge",
|
|
356
403
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
357
404
|
"validFrom": 2026
|
|
358
405
|
},
|
|
@@ -366,6 +413,9 @@ export const SKR03_2026: IChart = {
|
|
|
366
413
|
"role": "tax"
|
|
367
414
|
},
|
|
368
415
|
"hgb266Position": "Aktiva B.II.4",
|
|
416
|
+
"euer": {
|
|
417
|
+
"kennzahl": 185
|
|
418
|
+
},
|
|
369
419
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
370
420
|
"validFrom": 2026
|
|
371
421
|
},
|
|
@@ -375,6 +425,7 @@ export const SKR03_2026: IChart = {
|
|
|
375
425
|
"accountClass": 1,
|
|
376
426
|
"accountType": "asset",
|
|
377
427
|
"hgb266Position": "Aktiva B.II.4",
|
|
428
|
+
"euerExclusion": "pass_through",
|
|
378
429
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 9), gültig für 2026 (no tax function there; balance-sheet item sonstige Vermögensgegenstände or sonstige Verbindlichkeiten by its balance), and vs public oracle (2026-09-29)",
|
|
379
430
|
"validFrom": 2026
|
|
380
431
|
},
|
|
@@ -384,6 +435,7 @@ export const SKR03_2026: IChart = {
|
|
|
384
435
|
"accountClass": 1,
|
|
385
436
|
"accountType": "liability",
|
|
386
437
|
"hgb266Position": "Passiva C.4",
|
|
438
|
+
"euerExclusion": "balance_sheet",
|
|
387
439
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
388
440
|
"validFrom": 2026
|
|
389
441
|
},
|
|
@@ -393,6 +445,7 @@ export const SKR03_2026: IChart = {
|
|
|
393
445
|
"accountClass": 1,
|
|
394
446
|
"accountType": "liability",
|
|
395
447
|
"hgb266Position": "Passiva C.8",
|
|
448
|
+
"euerExclusion": "balance_sheet",
|
|
396
449
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
397
450
|
"validFrom": 2026
|
|
398
451
|
},
|
|
@@ -402,6 +455,9 @@ export const SKR03_2026: IChart = {
|
|
|
402
455
|
"accountClass": 1,
|
|
403
456
|
"accountType": "liability",
|
|
404
457
|
"hgb266Position": "Passiva C.3",
|
|
458
|
+
"euer": {
|
|
459
|
+
"kennzahl": 112
|
|
460
|
+
},
|
|
405
461
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
|
|
406
462
|
"validFrom": 2026
|
|
407
463
|
},
|
|
@@ -423,6 +479,9 @@ export const SKR03_2026: IChart = {
|
|
|
423
479
|
"role": "base"
|
|
424
480
|
},
|
|
425
481
|
"hgb266Position": "Passiva C.3",
|
|
482
|
+
"euer": {
|
|
483
|
+
"kennzahl": 112
|
|
484
|
+
},
|
|
426
485
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
|
|
427
486
|
"validFrom": 2026
|
|
428
487
|
},
|
|
@@ -444,6 +503,9 @@ export const SKR03_2026: IChart = {
|
|
|
444
503
|
"role": "base"
|
|
445
504
|
},
|
|
446
505
|
"hgb266Position": "Passiva C.3",
|
|
506
|
+
"euer": {
|
|
507
|
+
"kennzahl": 112
|
|
508
|
+
},
|
|
447
509
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
|
|
448
510
|
"validFrom": 2026
|
|
449
511
|
},
|
|
@@ -453,6 +515,10 @@ export const SKR03_2026: IChart = {
|
|
|
453
515
|
"accountClass": 1,
|
|
454
516
|
"accountType": "liability",
|
|
455
517
|
"hgb266Position": "Passiva C.8",
|
|
518
|
+
"euer": {
|
|
519
|
+
"debitKennzahl": 183,
|
|
520
|
+
"creditKennzahl": 103
|
|
521
|
+
},
|
|
456
522
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
|
|
457
523
|
"validFrom": 2026
|
|
458
524
|
},
|
|
@@ -462,6 +528,7 @@ export const SKR03_2026: IChart = {
|
|
|
462
528
|
"accountClass": 1,
|
|
463
529
|
"accountType": "liability",
|
|
464
530
|
"hgb266Position": "Passiva C.8",
|
|
531
|
+
"euerExclusion": "balance_sheet",
|
|
465
532
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
466
533
|
"validFrom": 2026
|
|
467
534
|
},
|
|
@@ -471,6 +538,7 @@ export const SKR03_2026: IChart = {
|
|
|
471
538
|
"accountClass": 1,
|
|
472
539
|
"accountType": "liability",
|
|
473
540
|
"hgb266Position": "Passiva C.8",
|
|
541
|
+
"euerExclusion": "balance_sheet",
|
|
474
542
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
475
543
|
"validFrom": 2026
|
|
476
544
|
},
|
|
@@ -480,6 +548,10 @@ export const SKR03_2026: IChart = {
|
|
|
480
548
|
"accountClass": 1,
|
|
481
549
|
"accountType": "liability",
|
|
482
550
|
"hgb266Position": "Passiva C.8",
|
|
551
|
+
"euer": {
|
|
552
|
+
"debitKennzahl": 183,
|
|
553
|
+
"creditKennzahl": 103
|
|
554
|
+
},
|
|
483
555
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
|
|
484
556
|
"validFrom": 2026
|
|
485
557
|
},
|
|
@@ -489,6 +561,10 @@ export const SKR03_2026: IChart = {
|
|
|
489
561
|
"accountClass": 1,
|
|
490
562
|
"accountType": "liability",
|
|
491
563
|
"hgb266Position": "Passiva C.8",
|
|
564
|
+
"euer": {
|
|
565
|
+
"debitKennzahl": 183,
|
|
566
|
+
"creditKennzahl": 103
|
|
567
|
+
},
|
|
492
568
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
|
|
493
569
|
"validFrom": 2026
|
|
494
570
|
},
|
|
@@ -498,6 +574,9 @@ export const SKR03_2026: IChart = {
|
|
|
498
574
|
"accountClass": 1,
|
|
499
575
|
"accountType": "liability",
|
|
500
576
|
"hgb266Position": "Passiva C.8",
|
|
577
|
+
"euer": {
|
|
578
|
+
"kennzahl": 140
|
|
579
|
+
},
|
|
501
580
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
502
581
|
"validFrom": 2026
|
|
503
582
|
},
|
|
@@ -507,6 +586,9 @@ export const SKR03_2026: IChart = {
|
|
|
507
586
|
"accountClass": 1,
|
|
508
587
|
"accountType": "liability",
|
|
509
588
|
"hgb266Position": "Passiva C.8",
|
|
589
|
+
"euer": {
|
|
590
|
+
"kennzahl": 140
|
|
591
|
+
},
|
|
510
592
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
511
593
|
"validFrom": 2026
|
|
512
594
|
},
|
|
@@ -516,6 +598,7 @@ export const SKR03_2026: IChart = {
|
|
|
516
598
|
"accountClass": 1,
|
|
517
599
|
"accountType": "liability",
|
|
518
600
|
"hgb266Position": "Passiva C.8",
|
|
601
|
+
"euerExclusion": "reverse_charge",
|
|
519
602
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-27)",
|
|
520
603
|
"validFrom": 2026
|
|
521
604
|
},
|
|
@@ -525,6 +608,9 @@ export const SKR03_2026: IChart = {
|
|
|
525
608
|
"accountClass": 1,
|
|
526
609
|
"accountType": "liability",
|
|
527
610
|
"hgb266Position": "Passiva C.8",
|
|
611
|
+
"euer": {
|
|
612
|
+
"kennzahl": 140
|
|
613
|
+
},
|
|
528
614
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
529
615
|
"validFrom": 2026
|
|
530
616
|
},
|
|
@@ -534,6 +620,10 @@ export const SKR03_2026: IChart = {
|
|
|
534
620
|
"accountClass": 1,
|
|
535
621
|
"accountType": "liability",
|
|
536
622
|
"hgb266Position": "Passiva C.8",
|
|
623
|
+
"euer": {
|
|
624
|
+
"debitKennzahl": 186,
|
|
625
|
+
"creditKennzahl": 141
|
|
626
|
+
},
|
|
537
627
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-27)",
|
|
538
628
|
"validFrom": 2026
|
|
539
629
|
},
|
|
@@ -543,6 +633,10 @@ export const SKR03_2026: IChart = {
|
|
|
543
633
|
"accountClass": 1,
|
|
544
634
|
"accountType": "liability",
|
|
545
635
|
"hgb266Position": "Passiva C.8",
|
|
636
|
+
"euer": {
|
|
637
|
+
"debitKennzahl": 186,
|
|
638
|
+
"creditKennzahl": 141
|
|
639
|
+
},
|
|
546
640
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-27)",
|
|
547
641
|
"validFrom": 2026
|
|
548
642
|
},
|
|
@@ -552,6 +646,7 @@ export const SKR03_2026: IChart = {
|
|
|
552
646
|
"accountClass": 1,
|
|
553
647
|
"accountType": "liability",
|
|
554
648
|
"hgb266Position": "Passiva C.8",
|
|
649
|
+
"euerExclusion": "reverse_charge",
|
|
555
650
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-27)",
|
|
556
651
|
"validFrom": 2026
|
|
557
652
|
},
|
|
@@ -561,6 +656,7 @@ export const SKR03_2026: IChart = {
|
|
|
561
656
|
"accountClass": 1,
|
|
562
657
|
"accountType": "liability",
|
|
563
658
|
"hgb266Position": "Passiva C.8",
|
|
659
|
+
"euerExclusion": "reverse_charge",
|
|
564
660
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
565
661
|
"validFrom": 2026
|
|
566
662
|
},
|
|
@@ -570,6 +666,10 @@ export const SKR03_2026: IChart = {
|
|
|
570
666
|
"accountClass": 1,
|
|
571
667
|
"accountType": "liability",
|
|
572
668
|
"hgb266Position": "Passiva C.8",
|
|
669
|
+
"euer": {
|
|
670
|
+
"debitKennzahl": 186,
|
|
671
|
+
"creditKennzahl": 141
|
|
672
|
+
},
|
|
573
673
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
574
674
|
"validFrom": 2026
|
|
575
675
|
},
|
|
@@ -579,6 +679,10 @@ export const SKR03_2026: IChart = {
|
|
|
579
679
|
"accountClass": 1,
|
|
580
680
|
"accountType": "liability",
|
|
581
681
|
"hgb266Position": "Passiva C.8",
|
|
682
|
+
"euer": {
|
|
683
|
+
"debitKennzahl": 186,
|
|
684
|
+
"creditKennzahl": 141
|
|
685
|
+
},
|
|
582
686
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
583
687
|
"validFrom": 2026
|
|
584
688
|
},
|
|
@@ -588,6 +692,7 @@ export const SKR03_2026: IChart = {
|
|
|
588
692
|
"accountClass": 1,
|
|
589
693
|
"accountType": "asset",
|
|
590
694
|
"hgb266Position": "Aktiva B.II.4",
|
|
695
|
+
"euerExclusion": "balance_sheet",
|
|
591
696
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there; balance-sheet item sonstige Vermögensgegenstände or sonstige Verbindlichkeiten by its balance), and vs public oracle (2026-09-29)",
|
|
592
697
|
"validFrom": 2026
|
|
593
698
|
},
|
|
@@ -597,6 +702,9 @@ export const SKR03_2026: IChart = {
|
|
|
597
702
|
"accountClass": 1,
|
|
598
703
|
"accountType": "equity",
|
|
599
704
|
"hgb266Position": "Passiva A.I",
|
|
705
|
+
"euer": {
|
|
706
|
+
"kennzahl": 122
|
|
707
|
+
},
|
|
600
708
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
601
709
|
"validFrom": 2026
|
|
602
710
|
},
|
|
@@ -606,6 +714,9 @@ export const SKR03_2026: IChart = {
|
|
|
606
714
|
"accountClass": 1,
|
|
607
715
|
"accountType": "equity",
|
|
608
716
|
"hgb266Position": "Passiva A.I",
|
|
717
|
+
"euer": {
|
|
718
|
+
"kennzahl": 123
|
|
719
|
+
},
|
|
609
720
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
610
721
|
"validFrom": 2026
|
|
611
722
|
},
|
|
@@ -615,6 +726,9 @@ export const SKR03_2026: IChart = {
|
|
|
615
726
|
"accountClass": 2,
|
|
616
727
|
"accountType": "expense",
|
|
617
728
|
"hgb275Position": "GuV 13",
|
|
729
|
+
"euer": {
|
|
730
|
+
"kennzahl": 234
|
|
731
|
+
},
|
|
618
732
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
619
733
|
"validFrom": 2026
|
|
620
734
|
},
|
|
@@ -624,6 +738,9 @@ export const SKR03_2026: IChart = {
|
|
|
624
738
|
"accountClass": 2,
|
|
625
739
|
"accountType": "expense",
|
|
626
740
|
"hgb275Position": "GuV 8",
|
|
741
|
+
"euer": {
|
|
742
|
+
"kennzahl": 183
|
|
743
|
+
},
|
|
627
744
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
628
745
|
"validFrom": 2026
|
|
629
746
|
},
|
|
@@ -633,6 +750,7 @@ export const SKR03_2026: IChart = {
|
|
|
633
750
|
"accountClass": 2,
|
|
634
751
|
"accountType": "expense",
|
|
635
752
|
"hgb275Position": "GuV 8",
|
|
753
|
+
"euerExclusion": "valuation",
|
|
636
754
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
637
755
|
"validFrom": 2026
|
|
638
756
|
},
|
|
@@ -642,6 +760,7 @@ export const SKR03_2026: IChart = {
|
|
|
642
760
|
"accountClass": 2,
|
|
643
761
|
"accountType": "expense",
|
|
644
762
|
"hgb275Position": "GuV 8",
|
|
763
|
+
"euerExclusion": "valuation",
|
|
645
764
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
646
765
|
"validFrom": 2026
|
|
647
766
|
},
|
|
@@ -651,6 +770,9 @@ export const SKR03_2026: IChart = {
|
|
|
651
770
|
"accountClass": 2,
|
|
652
771
|
"accountType": "expense",
|
|
653
772
|
"hgb275Position": "GuV 8",
|
|
773
|
+
"euer": {
|
|
774
|
+
"kennzahl": 183
|
|
775
|
+
},
|
|
654
776
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
655
777
|
"validFrom": 2026
|
|
656
778
|
},
|
|
@@ -661,6 +783,9 @@ export const SKR03_2026: IChart = {
|
|
|
661
783
|
"accountType": "expense",
|
|
662
784
|
"accountRole": "disposal_book_value",
|
|
663
785
|
"hgb275Position": "GuV 8",
|
|
786
|
+
"euer": {
|
|
787
|
+
"kennzahl": 135
|
|
788
|
+
},
|
|
664
789
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
665
790
|
"validFrom": 2026
|
|
666
791
|
},
|
|
@@ -671,6 +796,9 @@ export const SKR03_2026: IChart = {
|
|
|
671
796
|
"accountType": "expense",
|
|
672
797
|
"accountRole": "disposal_book_value",
|
|
673
798
|
"hgb275Position": "GuV 8",
|
|
799
|
+
"euer": {
|
|
800
|
+
"kennzahl": 135
|
|
801
|
+
},
|
|
674
802
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
675
803
|
"validFrom": 2026
|
|
676
804
|
},
|
|
@@ -681,6 +809,9 @@ export const SKR03_2026: IChart = {
|
|
|
681
809
|
"accountType": "expense",
|
|
682
810
|
"accountRole": "disposal_book_value",
|
|
683
811
|
"hgb275Position": "GuV 8",
|
|
812
|
+
"euer": {
|
|
813
|
+
"kennzahl": 135
|
|
814
|
+
},
|
|
684
815
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
685
816
|
"validFrom": 2026
|
|
686
817
|
},
|
|
@@ -691,6 +822,9 @@ export const SKR03_2026: IChart = {
|
|
|
691
822
|
"accountType": "expense",
|
|
692
823
|
"accountRole": "disposal_book_value",
|
|
693
824
|
"hgb275Position": "GuV 8",
|
|
825
|
+
"euer": {
|
|
826
|
+
"kennzahl": 135
|
|
827
|
+
},
|
|
694
828
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
695
829
|
"validFrom": 2026
|
|
696
830
|
},
|
|
@@ -701,6 +835,9 @@ export const SKR03_2026: IChart = {
|
|
|
701
835
|
"accountType": "expense",
|
|
702
836
|
"accountRole": "disposal_book_value",
|
|
703
837
|
"hgb275Position": "GuV 4",
|
|
838
|
+
"euer": {
|
|
839
|
+
"kennzahl": 135
|
|
840
|
+
},
|
|
704
841
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
705
842
|
"validFrom": 2026
|
|
706
843
|
},
|
|
@@ -711,6 +848,9 @@ export const SKR03_2026: IChart = {
|
|
|
711
848
|
"accountType": "expense",
|
|
712
849
|
"accountRole": "disposal_book_value",
|
|
713
850
|
"hgb275Position": "GuV 4",
|
|
851
|
+
"euer": {
|
|
852
|
+
"kennzahl": 135
|
|
853
|
+
},
|
|
714
854
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
715
855
|
"validFrom": 2026
|
|
716
856
|
},
|
|
@@ -721,6 +861,9 @@ export const SKR03_2026: IChart = {
|
|
|
721
861
|
"accountType": "expense",
|
|
722
862
|
"accountRole": "disposal_book_value",
|
|
723
863
|
"hgb275Position": "GuV 4",
|
|
864
|
+
"euer": {
|
|
865
|
+
"kennzahl": 135
|
|
866
|
+
},
|
|
724
867
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
725
868
|
"validFrom": 2026
|
|
726
869
|
},
|
|
@@ -731,6 +874,9 @@ export const SKR03_2026: IChart = {
|
|
|
731
874
|
"accountType": "expense",
|
|
732
875
|
"accountRole": "disposal_book_value",
|
|
733
876
|
"hgb275Position": "GuV 4",
|
|
877
|
+
"euer": {
|
|
878
|
+
"kennzahl": 135
|
|
879
|
+
},
|
|
734
880
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
735
881
|
"validFrom": 2026
|
|
736
882
|
},
|
|
@@ -740,6 +886,9 @@ export const SKR03_2026: IChart = {
|
|
|
740
886
|
"accountClass": 2,
|
|
741
887
|
"accountType": "revenue",
|
|
742
888
|
"hgb275Position": "GuV 11",
|
|
889
|
+
"euer": {
|
|
890
|
+
"kennzahl": 103
|
|
891
|
+
},
|
|
743
892
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
744
893
|
"validFrom": 2026
|
|
745
894
|
},
|
|
@@ -749,6 +898,9 @@ export const SKR03_2026: IChart = {
|
|
|
749
898
|
"accountClass": 2,
|
|
750
899
|
"accountType": "revenue",
|
|
751
900
|
"hgb275Position": "GuV 4",
|
|
901
|
+
"euer": {
|
|
902
|
+
"kennzahl": 103
|
|
903
|
+
},
|
|
752
904
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
753
905
|
"validFrom": 2026
|
|
754
906
|
},
|
|
@@ -758,6 +910,7 @@ export const SKR03_2026: IChart = {
|
|
|
758
910
|
"accountClass": 2,
|
|
759
911
|
"accountType": "revenue",
|
|
760
912
|
"hgb275Position": "GuV 4",
|
|
913
|
+
"euerExclusion": "valuation",
|
|
761
914
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
762
915
|
"validFrom": 2026
|
|
763
916
|
},
|
|
@@ -767,6 +920,7 @@ export const SKR03_2026: IChart = {
|
|
|
767
920
|
"accountClass": 2,
|
|
768
921
|
"accountType": "revenue",
|
|
769
922
|
"hgb275Position": "GuV 4",
|
|
923
|
+
"euerExclusion": "valuation",
|
|
770
924
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
771
925
|
"validFrom": 2026
|
|
772
926
|
},
|
|
@@ -776,6 +930,9 @@ export const SKR03_2026: IChart = {
|
|
|
776
930
|
"accountClass": 2,
|
|
777
931
|
"accountType": "revenue",
|
|
778
932
|
"hgb275Position": "GuV 4",
|
|
933
|
+
"euer": {
|
|
934
|
+
"kennzahl": 112
|
|
935
|
+
},
|
|
779
936
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
780
937
|
"validFrom": 2026
|
|
781
938
|
},
|
|
@@ -785,6 +942,9 @@ export const SKR03_2026: IChart = {
|
|
|
785
942
|
"accountClass": 2,
|
|
786
943
|
"accountType": "revenue",
|
|
787
944
|
"hgb275Position": "GuV 4",
|
|
945
|
+
"euer": {
|
|
946
|
+
"kennzahl": 103
|
|
947
|
+
},
|
|
788
948
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
789
949
|
"validFrom": 2026
|
|
790
950
|
},
|
|
@@ -794,6 +954,9 @@ export const SKR03_2026: IChart = {
|
|
|
794
954
|
"accountClass": 3,
|
|
795
955
|
"accountType": "expense",
|
|
796
956
|
"hgb275Position": "GuV 5",
|
|
957
|
+
"euer": {
|
|
958
|
+
"kennzahl": 110
|
|
959
|
+
},
|
|
797
960
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
798
961
|
"validFrom": 2026
|
|
799
962
|
},
|
|
@@ -803,6 +966,9 @@ export const SKR03_2026: IChart = {
|
|
|
803
966
|
"accountClass": 3,
|
|
804
967
|
"accountType": "expense",
|
|
805
968
|
"hgb275Position": "GuV 5",
|
|
969
|
+
"euer": {
|
|
970
|
+
"kennzahl": 100
|
|
971
|
+
},
|
|
806
972
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
807
973
|
"validFrom": 2026
|
|
808
974
|
},
|
|
@@ -820,6 +986,9 @@ export const SKR03_2026: IChart = {
|
|
|
820
986
|
"40"
|
|
821
987
|
],
|
|
822
988
|
"hgb275Position": "GuV 5",
|
|
989
|
+
"euer": {
|
|
990
|
+
"kennzahl": 100
|
|
991
|
+
},
|
|
823
992
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
824
993
|
"validFrom": 2026
|
|
825
994
|
},
|
|
@@ -837,6 +1006,9 @@ export const SKR03_2026: IChart = {
|
|
|
837
1006
|
"40"
|
|
838
1007
|
],
|
|
839
1008
|
"hgb275Position": "GuV 5",
|
|
1009
|
+
"euer": {
|
|
1010
|
+
"kennzahl": 100
|
|
1011
|
+
},
|
|
840
1012
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
841
1013
|
"validFrom": 2026
|
|
842
1014
|
},
|
|
@@ -854,6 +1026,9 @@ export const SKR03_2026: IChart = {
|
|
|
854
1026
|
"40"
|
|
855
1027
|
],
|
|
856
1028
|
"hgb275Position": "GuV 5",
|
|
1029
|
+
"euer": {
|
|
1030
|
+
"kennzahl": 100
|
|
1031
|
+
},
|
|
857
1032
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
858
1033
|
"validFrom": 2026
|
|
859
1034
|
},
|
|
@@ -871,6 +1046,9 @@ export const SKR03_2026: IChart = {
|
|
|
871
1046
|
"40"
|
|
872
1047
|
],
|
|
873
1048
|
"hgb275Position": "GuV 5",
|
|
1049
|
+
"euer": {
|
|
1050
|
+
"kennzahl": 100
|
|
1051
|
+
},
|
|
874
1052
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
875
1053
|
"validFrom": 2026
|
|
876
1054
|
},
|
|
@@ -880,6 +1058,9 @@ export const SKR03_2026: IChart = {
|
|
|
880
1058
|
"accountClass": 3,
|
|
881
1059
|
"accountType": "expense",
|
|
882
1060
|
"hgb275Position": "GuV 5",
|
|
1061
|
+
"euer": {
|
|
1062
|
+
"kennzahl": 100
|
|
1063
|
+
},
|
|
883
1064
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
884
1065
|
"validFrom": 2026
|
|
885
1066
|
},
|
|
@@ -889,6 +1070,9 @@ export const SKR03_2026: IChart = {
|
|
|
889
1070
|
"accountClass": 3,
|
|
890
1071
|
"accountType": "expense",
|
|
891
1072
|
"hgb275Position": "GuV 5",
|
|
1073
|
+
"euer": {
|
|
1074
|
+
"kennzahl": 100
|
|
1075
|
+
},
|
|
892
1076
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
893
1077
|
"validFrom": 2026
|
|
894
1078
|
},
|
|
@@ -898,6 +1082,7 @@ export const SKR03_2026: IChart = {
|
|
|
898
1082
|
"accountClass": 3,
|
|
899
1083
|
"accountType": "expense",
|
|
900
1084
|
"hgb275Position": "GuV 5",
|
|
1085
|
+
"euerExclusion": "inventory",
|
|
901
1086
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
902
1087
|
"validFrom": 2026
|
|
903
1088
|
},
|
|
@@ -907,6 +1092,7 @@ export const SKR03_2026: IChart = {
|
|
|
907
1092
|
"accountClass": 3,
|
|
908
1093
|
"accountType": "expense",
|
|
909
1094
|
"hgb275Position": "GuV 5",
|
|
1095
|
+
"euerExclusion": "inventory",
|
|
910
1096
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
911
1097
|
"validFrom": 2026
|
|
912
1098
|
},
|
|
@@ -916,6 +1102,7 @@ export const SKR03_2026: IChart = {
|
|
|
916
1102
|
"accountClass": 3,
|
|
917
1103
|
"accountType": "asset",
|
|
918
1104
|
"hgb266Position": "Aktiva B.I.1",
|
|
1105
|
+
"euerExclusion": "inventory",
|
|
919
1106
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
920
1107
|
"validFrom": 2026
|
|
921
1108
|
},
|
|
@@ -925,6 +1112,7 @@ export const SKR03_2026: IChart = {
|
|
|
925
1112
|
"accountClass": 3,
|
|
926
1113
|
"accountType": "asset",
|
|
927
1114
|
"hgb266Position": "Aktiva B.I.3",
|
|
1115
|
+
"euerExclusion": "inventory",
|
|
928
1116
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
929
1117
|
"validFrom": 2026
|
|
930
1118
|
},
|
|
@@ -934,6 +1122,9 @@ export const SKR03_2026: IChart = {
|
|
|
934
1122
|
"accountClass": 4,
|
|
935
1123
|
"accountType": "expense",
|
|
936
1124
|
"hgb275Position": "GuV 6",
|
|
1125
|
+
"euer": {
|
|
1126
|
+
"kennzahl": 120
|
|
1127
|
+
},
|
|
937
1128
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
938
1129
|
"validFrom": 2026
|
|
939
1130
|
},
|
|
@@ -943,6 +1134,9 @@ export const SKR03_2026: IChart = {
|
|
|
943
1134
|
"accountClass": 4,
|
|
944
1135
|
"accountType": "expense",
|
|
945
1136
|
"hgb275Position": "GuV 6",
|
|
1137
|
+
"euer": {
|
|
1138
|
+
"kennzahl": 120
|
|
1139
|
+
},
|
|
946
1140
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
947
1141
|
"validFrom": 2026
|
|
948
1142
|
},
|
|
@@ -952,6 +1146,9 @@ export const SKR03_2026: IChart = {
|
|
|
952
1146
|
"accountClass": 4,
|
|
953
1147
|
"accountType": "expense",
|
|
954
1148
|
"hgb275Position": "GuV 8",
|
|
1149
|
+
"euer": {
|
|
1150
|
+
"kennzahl": 150
|
|
1151
|
+
},
|
|
955
1152
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
956
1153
|
"validFrom": 2026
|
|
957
1154
|
},
|
|
@@ -961,6 +1158,9 @@ export const SKR03_2026: IChart = {
|
|
|
961
1158
|
"accountClass": 4,
|
|
962
1159
|
"accountType": "expense",
|
|
963
1160
|
"hgb275Position": "GuV 8",
|
|
1161
|
+
"euer": {
|
|
1162
|
+
"kennzahl": 151
|
|
1163
|
+
},
|
|
964
1164
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
965
1165
|
"validFrom": 2026
|
|
966
1166
|
},
|
|
@@ -970,6 +1170,9 @@ export const SKR03_2026: IChart = {
|
|
|
970
1170
|
"accountClass": 4,
|
|
971
1171
|
"accountType": "expense",
|
|
972
1172
|
"hgb275Position": "GuV 8",
|
|
1173
|
+
"euer": {
|
|
1174
|
+
"kennzahl": 223
|
|
1175
|
+
},
|
|
973
1176
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
974
1177
|
"validFrom": 2026
|
|
975
1178
|
},
|
|
@@ -979,6 +1182,9 @@ export const SKR03_2026: IChart = {
|
|
|
979
1182
|
"accountClass": 4,
|
|
980
1183
|
"accountType": "expense",
|
|
981
1184
|
"hgb275Position": "GuV 8",
|
|
1185
|
+
"euer": {
|
|
1186
|
+
"kennzahl": 223
|
|
1187
|
+
},
|
|
982
1188
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
983
1189
|
"validFrom": 2026
|
|
984
1190
|
},
|
|
@@ -988,6 +1194,9 @@ export const SKR03_2026: IChart = {
|
|
|
988
1194
|
"accountClass": 4,
|
|
989
1195
|
"accountType": "expense",
|
|
990
1196
|
"hgb275Position": "GuV 8",
|
|
1197
|
+
"euer": {
|
|
1198
|
+
"kennzahl": 146
|
|
1199
|
+
},
|
|
991
1200
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
992
1201
|
"validFrom": 2026
|
|
993
1202
|
},
|
|
@@ -997,6 +1206,9 @@ export const SKR03_2026: IChart = {
|
|
|
997
1206
|
"accountClass": 4,
|
|
998
1207
|
"accountType": "expense",
|
|
999
1208
|
"hgb275Position": "GuV 8",
|
|
1209
|
+
"euer": {
|
|
1210
|
+
"kennzahl": 224
|
|
1211
|
+
},
|
|
1000
1212
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1001
1213
|
"validFrom": 2026
|
|
1002
1214
|
},
|
|
@@ -1006,6 +1218,9 @@ export const SKR03_2026: IChart = {
|
|
|
1006
1218
|
"accountClass": 4,
|
|
1007
1219
|
"accountType": "expense",
|
|
1008
1220
|
"hgb275Position": "GuV 8",
|
|
1221
|
+
"euer": {
|
|
1222
|
+
"kennzahl": 174
|
|
1223
|
+
},
|
|
1009
1224
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
|
|
1010
1225
|
"validFrom": 2026
|
|
1011
1226
|
},
|
|
@@ -1015,6 +1230,9 @@ export const SKR03_2026: IChart = {
|
|
|
1015
1230
|
"accountClass": 4,
|
|
1016
1231
|
"accountType": "expense",
|
|
1017
1232
|
"hgb275Position": "GuV 8",
|
|
1233
|
+
"euer": {
|
|
1234
|
+
"kennzahl": 164
|
|
1235
|
+
},
|
|
1018
1236
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
|
|
1019
1237
|
"validFrom": 2026
|
|
1020
1238
|
},
|
|
@@ -1024,6 +1242,9 @@ export const SKR03_2026: IChart = {
|
|
|
1024
1242
|
"accountClass": 4,
|
|
1025
1243
|
"accountType": "expense",
|
|
1026
1244
|
"hgb275Position": "GuV 8",
|
|
1245
|
+
"euer": {
|
|
1246
|
+
"kennzahl": 175
|
|
1247
|
+
},
|
|
1027
1248
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1028
1249
|
"validFrom": 2026
|
|
1029
1250
|
},
|
|
@@ -1033,6 +1254,9 @@ export const SKR03_2026: IChart = {
|
|
|
1033
1254
|
"accountClass": 4,
|
|
1034
1255
|
"accountType": "expense",
|
|
1035
1256
|
"hgb275Position": "GuV 8",
|
|
1257
|
+
"euer": {
|
|
1258
|
+
"kennzahl": 221
|
|
1259
|
+
},
|
|
1036
1260
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1037
1261
|
"validFrom": 2026
|
|
1038
1262
|
},
|
|
@@ -1042,6 +1266,9 @@ export const SKR03_2026: IChart = {
|
|
|
1042
1266
|
"accountClass": 4,
|
|
1043
1267
|
"accountType": "expense",
|
|
1044
1268
|
"hgb275Position": "GuV 8",
|
|
1269
|
+
"euer": {
|
|
1270
|
+
"kennzahl": 225
|
|
1271
|
+
},
|
|
1045
1272
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1046
1273
|
"validFrom": 2026
|
|
1047
1274
|
},
|
|
@@ -1051,6 +1278,9 @@ export const SKR03_2026: IChart = {
|
|
|
1051
1278
|
"accountClass": 4,
|
|
1052
1279
|
"accountType": "expense",
|
|
1053
1280
|
"hgb275Position": "GuV 8",
|
|
1281
|
+
"euer": {
|
|
1282
|
+
"kennzahl": 225
|
|
1283
|
+
},
|
|
1054
1284
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1055
1285
|
"validFrom": 2026
|
|
1056
1286
|
},
|
|
@@ -1060,6 +1290,9 @@ export const SKR03_2026: IChart = {
|
|
|
1060
1290
|
"accountClass": 4,
|
|
1061
1291
|
"accountType": "expense",
|
|
1062
1292
|
"hgb275Position": "GuV 8",
|
|
1293
|
+
"euer": {
|
|
1294
|
+
"kennzahl": 228
|
|
1295
|
+
},
|
|
1063
1296
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1064
1297
|
"validFrom": 2026
|
|
1065
1298
|
},
|
|
@@ -1069,6 +1302,9 @@ export const SKR03_2026: IChart = {
|
|
|
1069
1302
|
"accountClass": 4,
|
|
1070
1303
|
"accountType": "expense",
|
|
1071
1304
|
"hgb275Position": "GuV 7",
|
|
1305
|
+
"euer": {
|
|
1306
|
+
"kennzahl": 130
|
|
1307
|
+
},
|
|
1072
1308
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1073
1309
|
"validFrom": 2026
|
|
1074
1310
|
},
|
|
@@ -1078,6 +1314,9 @@ export const SKR03_2026: IChart = {
|
|
|
1078
1314
|
"accountClass": 4,
|
|
1079
1315
|
"accountType": "expense",
|
|
1080
1316
|
"hgb275Position": "GuV 8",
|
|
1317
|
+
"euer": {
|
|
1318
|
+
"kennzahl": 183
|
|
1319
|
+
},
|
|
1081
1320
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1082
1321
|
"validFrom": 2026
|
|
1083
1322
|
},
|
|
@@ -1087,6 +1326,9 @@ export const SKR03_2026: IChart = {
|
|
|
1087
1326
|
"accountClass": 4,
|
|
1088
1327
|
"accountType": "expense",
|
|
1089
1328
|
"hgb275Position": "GuV 8",
|
|
1329
|
+
"euer": {
|
|
1330
|
+
"kennzahl": 229
|
|
1331
|
+
},
|
|
1090
1332
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1091
1333
|
"validFrom": 2026
|
|
1092
1334
|
},
|
|
@@ -1096,6 +1338,9 @@ export const SKR03_2026: IChart = {
|
|
|
1096
1338
|
"accountClass": 4,
|
|
1097
1339
|
"accountType": "expense",
|
|
1098
1340
|
"hgb275Position": "GuV 8",
|
|
1341
|
+
"euer": {
|
|
1342
|
+
"kennzahl": 280
|
|
1343
|
+
},
|
|
1099
1344
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1100
1345
|
"validFrom": 2026
|
|
1101
1346
|
},
|
|
@@ -1105,6 +1350,9 @@ export const SKR03_2026: IChart = {
|
|
|
1105
1350
|
"accountClass": 4,
|
|
1106
1351
|
"accountType": "expense",
|
|
1107
1352
|
"hgb275Position": "GuV 8",
|
|
1353
|
+
"euer": {
|
|
1354
|
+
"kennzahl": 280
|
|
1355
|
+
},
|
|
1108
1356
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1109
1357
|
"validFrom": 2026
|
|
1110
1358
|
},
|
|
@@ -1114,6 +1362,9 @@ export const SKR03_2026: IChart = {
|
|
|
1114
1362
|
"accountClass": 4,
|
|
1115
1363
|
"accountType": "expense",
|
|
1116
1364
|
"hgb275Position": "GuV 8",
|
|
1365
|
+
"euer": {
|
|
1366
|
+
"kennzahl": 229
|
|
1367
|
+
},
|
|
1117
1368
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1118
1369
|
"validFrom": 2026
|
|
1119
1370
|
},
|
|
@@ -1123,6 +1374,9 @@ export const SKR03_2026: IChart = {
|
|
|
1123
1374
|
"accountClass": 4,
|
|
1124
1375
|
"accountType": "expense",
|
|
1125
1376
|
"hgb275Position": "GuV 8",
|
|
1377
|
+
"euer": {
|
|
1378
|
+
"kennzahl": 229
|
|
1379
|
+
},
|
|
1126
1380
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1127
1381
|
"validFrom": 2026
|
|
1128
1382
|
},
|
|
@@ -1132,6 +1386,9 @@ export const SKR03_2026: IChart = {
|
|
|
1132
1386
|
"accountClass": 4,
|
|
1133
1387
|
"accountType": "expense",
|
|
1134
1388
|
"hgb275Position": "GuV 8",
|
|
1389
|
+
"euer": {
|
|
1390
|
+
"kennzahl": 281
|
|
1391
|
+
},
|
|
1135
1392
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1136
1393
|
"validFrom": 2026
|
|
1137
1394
|
},
|
|
@@ -1141,6 +1398,9 @@ export const SKR03_2026: IChart = {
|
|
|
1141
1398
|
"accountClass": 4,
|
|
1142
1399
|
"accountType": "expense",
|
|
1143
1400
|
"hgb275Position": "GuV 8",
|
|
1401
|
+
"euer": {
|
|
1402
|
+
"kennzahl": 194
|
|
1403
|
+
},
|
|
1144
1404
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1145
1405
|
"validFrom": 2026
|
|
1146
1406
|
},
|
|
@@ -1150,6 +1410,9 @@ export const SKR03_2026: IChart = {
|
|
|
1150
1410
|
"accountClass": 4,
|
|
1151
1411
|
"accountType": "expense",
|
|
1152
1412
|
"hgb275Position": "GuV 8",
|
|
1413
|
+
"euer": {
|
|
1414
|
+
"kennzahl": 194
|
|
1415
|
+
},
|
|
1153
1416
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1154
1417
|
"validFrom": 2026
|
|
1155
1418
|
},
|
|
@@ -1159,6 +1422,9 @@ export const SKR03_2026: IChart = {
|
|
|
1159
1422
|
"accountClass": 4,
|
|
1160
1423
|
"accountType": "expense",
|
|
1161
1424
|
"hgb275Position": "GuV 8",
|
|
1425
|
+
"euer": {
|
|
1426
|
+
"kennzahl": 183
|
|
1427
|
+
},
|
|
1162
1428
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1163
1429
|
"validFrom": 2026
|
|
1164
1430
|
},
|
|
@@ -1179,6 +1445,9 @@ export const SKR03_2026: IChart = {
|
|
|
1179
1445
|
"role": "base"
|
|
1180
1446
|
},
|
|
1181
1447
|
"hgb275Position": "GuV 1",
|
|
1448
|
+
"euer": {
|
|
1449
|
+
"kennzahl": 103
|
|
1450
|
+
},
|
|
1182
1451
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1183
1452
|
"validFrom": 2026
|
|
1184
1453
|
},
|
|
@@ -1199,6 +1468,9 @@ export const SKR03_2026: IChart = {
|
|
|
1199
1468
|
"role": "base"
|
|
1200
1469
|
},
|
|
1201
1470
|
"hgb275Position": "GuV 1",
|
|
1471
|
+
"euer": {
|
|
1472
|
+
"kennzahl": 103
|
|
1473
|
+
},
|
|
1202
1474
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
1203
1475
|
"validFrom": 2026
|
|
1204
1476
|
},
|
|
@@ -1219,6 +1491,9 @@ export const SKR03_2026: IChart = {
|
|
|
1219
1491
|
"role": "base"
|
|
1220
1492
|
},
|
|
1221
1493
|
"hgb275Position": "GuV 1",
|
|
1494
|
+
"euer": {
|
|
1495
|
+
"kennzahl": 103
|
|
1496
|
+
},
|
|
1222
1497
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
1223
1498
|
"validFrom": 2026
|
|
1224
1499
|
},
|
|
@@ -1239,6 +1514,9 @@ export const SKR03_2026: IChart = {
|
|
|
1239
1514
|
"role": "base"
|
|
1240
1515
|
},
|
|
1241
1516
|
"hgb275Position": "GuV 1",
|
|
1517
|
+
"euer": {
|
|
1518
|
+
"kennzahl": 103
|
|
1519
|
+
},
|
|
1242
1520
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1243
1521
|
"validFrom": 2026
|
|
1244
1522
|
},
|
|
@@ -1259,6 +1537,9 @@ export const SKR03_2026: IChart = {
|
|
|
1259
1537
|
"role": "base"
|
|
1260
1538
|
},
|
|
1261
1539
|
"hgb275Position": "GuV 1",
|
|
1540
|
+
"euer": {
|
|
1541
|
+
"kennzahl": 103
|
|
1542
|
+
},
|
|
1262
1543
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1263
1544
|
"validFrom": 2026
|
|
1264
1545
|
},
|
|
@@ -1279,6 +1560,9 @@ export const SKR03_2026: IChart = {
|
|
|
1279
1560
|
"role": "base"
|
|
1280
1561
|
},
|
|
1281
1562
|
"hgb275Position": "GuV 1",
|
|
1563
|
+
"euer": {
|
|
1564
|
+
"kennzahl": 103
|
|
1565
|
+
},
|
|
1282
1566
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
1283
1567
|
"validFrom": 2026
|
|
1284
1568
|
},
|
|
@@ -1299,6 +1583,9 @@ export const SKR03_2026: IChart = {
|
|
|
1299
1583
|
"role": "base"
|
|
1300
1584
|
},
|
|
1301
1585
|
"hgb275Position": "GuV 1",
|
|
1586
|
+
"euer": {
|
|
1587
|
+
"kennzahl": 103
|
|
1588
|
+
},
|
|
1302
1589
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
1303
1590
|
"validFrom": 2026
|
|
1304
1591
|
},
|
|
@@ -1319,6 +1606,9 @@ export const SKR03_2026: IChart = {
|
|
|
1319
1606
|
"role": "base"
|
|
1320
1607
|
},
|
|
1321
1608
|
"hgb275Position": "GuV 1",
|
|
1609
|
+
"euer": {
|
|
1610
|
+
"kennzahl": 111
|
|
1611
|
+
},
|
|
1322
1612
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 26) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (automatism AM, tax-free); the public oracle names the numbers before 2025 (8195/4185), reserved in the 2026 charts (2026-09-29); UStVA Kz 48 per USt 1 A 2026, Zeile 23, and the ELSTER Anleitung zur UStVA 2026, p. 10 (read 2026-09-29)",
|
|
1323
1613
|
"validFrom": 2026
|
|
1324
1614
|
},
|
|
@@ -1328,6 +1618,9 @@ export const SKR03_2026: IChart = {
|
|
|
1328
1618
|
"accountClass": 8,
|
|
1329
1619
|
"accountType": "revenue",
|
|
1330
1620
|
"hgb275Position": "GuV 1",
|
|
1621
|
+
"euer": {
|
|
1622
|
+
"kennzahl": 112
|
|
1623
|
+
},
|
|
1331
1624
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1332
1625
|
"validFrom": 2026
|
|
1333
1626
|
},
|
|
@@ -1349,6 +1642,9 @@ export const SKR03_2026: IChart = {
|
|
|
1349
1642
|
"role": "base"
|
|
1350
1643
|
},
|
|
1351
1644
|
"hgb275Position": "GuV 1",
|
|
1645
|
+
"euer": {
|
|
1646
|
+
"kennzahl": 103
|
|
1647
|
+
},
|
|
1352
1648
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
1353
1649
|
"validFrom": 2026
|
|
1354
1650
|
},
|
|
@@ -1370,6 +1666,9 @@ export const SKR03_2026: IChart = {
|
|
|
1370
1666
|
"role": "base"
|
|
1371
1667
|
},
|
|
1372
1668
|
"hgb275Position": "GuV 1",
|
|
1669
|
+
"euer": {
|
|
1670
|
+
"kennzahl": 112
|
|
1671
|
+
},
|
|
1373
1672
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1374
1673
|
"validFrom": 2026
|
|
1375
1674
|
},
|
|
@@ -1383,6 +1682,9 @@ export const SKR03_2026: IChart = {
|
|
|
1383
1682
|
"role": "base"
|
|
1384
1683
|
},
|
|
1385
1684
|
"hgb275Position": "GuV 1",
|
|
1685
|
+
"euer": {
|
|
1686
|
+
"kennzahl": 103
|
|
1687
|
+
},
|
|
1386
1688
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
|
|
1387
1689
|
"validFrom": 2026
|
|
1388
1690
|
},
|
|
@@ -1396,6 +1698,9 @@ export const SKR03_2026: IChart = {
|
|
|
1396
1698
|
"role": "base"
|
|
1397
1699
|
},
|
|
1398
1700
|
"hgb275Position": "GuV 1",
|
|
1701
|
+
"euer": {
|
|
1702
|
+
"kennzahl": 103
|
|
1703
|
+
},
|
|
1399
1704
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
|
|
1400
1705
|
"validFrom": 2026
|
|
1401
1706
|
},
|
|
@@ -1416,6 +1721,9 @@ export const SKR03_2026: IChart = {
|
|
|
1416
1721
|
"role": "base"
|
|
1417
1722
|
},
|
|
1418
1723
|
"hgb275Position": "GuV 1",
|
|
1724
|
+
"euer": {
|
|
1725
|
+
"kennzahl": 103
|
|
1726
|
+
},
|
|
1419
1727
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
1420
1728
|
"validFrom": 2026
|
|
1421
1729
|
},
|
|
@@ -1436,6 +1744,9 @@ export const SKR03_2026: IChart = {
|
|
|
1436
1744
|
"role": "base"
|
|
1437
1745
|
},
|
|
1438
1746
|
"hgb275Position": "GuV 1",
|
|
1747
|
+
"euer": {
|
|
1748
|
+
"kennzahl": 103
|
|
1749
|
+
},
|
|
1439
1750
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
|
|
1440
1751
|
"validFrom": 2026
|
|
1441
1752
|
},
|
|
@@ -1456,6 +1767,9 @@ export const SKR03_2026: IChart = {
|
|
|
1456
1767
|
"role": "base"
|
|
1457
1768
|
},
|
|
1458
1769
|
"hgb275Position": "GuV 1",
|
|
1770
|
+
"euer": {
|
|
1771
|
+
"kennzahl": 103
|
|
1772
|
+
},
|
|
1459
1773
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
1460
1774
|
"validFrom": 2026
|
|
1461
1775
|
},
|
|
@@ -1476,6 +1790,9 @@ export const SKR03_2026: IChart = {
|
|
|
1476
1790
|
"role": "base"
|
|
1477
1791
|
},
|
|
1478
1792
|
"hgb275Position": "GuV 1",
|
|
1793
|
+
"euer": {
|
|
1794
|
+
"kennzahl": 103
|
|
1795
|
+
},
|
|
1479
1796
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
1480
1797
|
"validFrom": 2026
|
|
1481
1798
|
},
|
|
@@ -1497,6 +1814,9 @@ export const SKR03_2026: IChart = {
|
|
|
1497
1814
|
"role": "base"
|
|
1498
1815
|
},
|
|
1499
1816
|
"hgb275Position": "GuV 1",
|
|
1817
|
+
"euer": {
|
|
1818
|
+
"kennzahl": 112
|
|
1819
|
+
},
|
|
1500
1820
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1501
1821
|
"validFrom": 2026
|
|
1502
1822
|
},
|
|
@@ -1518,6 +1838,9 @@ export const SKR03_2026: IChart = {
|
|
|
1518
1838
|
"role": "base"
|
|
1519
1839
|
},
|
|
1520
1840
|
"hgb275Position": "GuV 1",
|
|
1841
|
+
"euer": {
|
|
1842
|
+
"kennzahl": 112
|
|
1843
|
+
},
|
|
1521
1844
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1522
1845
|
"validFrom": 2026
|
|
1523
1846
|
},
|
|
@@ -1539,6 +1862,9 @@ export const SKR03_2026: IChart = {
|
|
|
1539
1862
|
"role": "base"
|
|
1540
1863
|
},
|
|
1541
1864
|
"hgb275Position": "GuV 1",
|
|
1865
|
+
"euer": {
|
|
1866
|
+
"kennzahl": 112
|
|
1867
|
+
},
|
|
1542
1868
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1543
1869
|
"validFrom": 2026
|
|
1544
1870
|
},
|
|
@@ -1549,6 +1875,9 @@ export const SKR03_2026: IChart = {
|
|
|
1549
1875
|
"accountType": "revenue",
|
|
1550
1876
|
"accountRole": "asset_sale_proceeds",
|
|
1551
1877
|
"hgb275Position": "GuV 8",
|
|
1878
|
+
"euer": {
|
|
1879
|
+
"kennzahl": 102
|
|
1880
|
+
},
|
|
1552
1881
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1553
1882
|
"validFrom": 2026
|
|
1554
1883
|
},
|
|
@@ -1571,6 +1900,9 @@ export const SKR03_2026: IChart = {
|
|
|
1571
1900
|
"role": "base"
|
|
1572
1901
|
},
|
|
1573
1902
|
"hgb275Position": "GuV 8",
|
|
1903
|
+
"euer": {
|
|
1904
|
+
"kennzahl": 102
|
|
1905
|
+
},
|
|
1574
1906
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1575
1907
|
"validFrom": 2026
|
|
1576
1908
|
},
|
|
@@ -1593,6 +1925,9 @@ export const SKR03_2026: IChart = {
|
|
|
1593
1925
|
"role": "base"
|
|
1594
1926
|
},
|
|
1595
1927
|
"hgb275Position": "GuV 8",
|
|
1928
|
+
"euer": {
|
|
1929
|
+
"kennzahl": 102
|
|
1930
|
+
},
|
|
1596
1931
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1597
1932
|
"validFrom": 2026
|
|
1598
1933
|
},
|
|
@@ -1615,6 +1950,9 @@ export const SKR03_2026: IChart = {
|
|
|
1615
1950
|
"role": "base"
|
|
1616
1951
|
},
|
|
1617
1952
|
"hgb275Position": "GuV 8",
|
|
1953
|
+
"euer": {
|
|
1954
|
+
"kennzahl": 102
|
|
1955
|
+
},
|
|
1618
1956
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1619
1957
|
"validFrom": 2026
|
|
1620
1958
|
},
|
|
@@ -1637,6 +1975,9 @@ export const SKR03_2026: IChart = {
|
|
|
1637
1975
|
"role": "base"
|
|
1638
1976
|
},
|
|
1639
1977
|
"hgb275Position": "GuV 8",
|
|
1978
|
+
"euer": {
|
|
1979
|
+
"kennzahl": 102
|
|
1980
|
+
},
|
|
1640
1981
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1641
1982
|
"validFrom": 2026
|
|
1642
1983
|
},
|
|
@@ -1659,6 +2000,9 @@ export const SKR03_2026: IChart = {
|
|
|
1659
2000
|
"role": "base"
|
|
1660
2001
|
},
|
|
1661
2002
|
"hgb275Position": "GuV 8",
|
|
2003
|
+
"euer": {
|
|
2004
|
+
"kennzahl": 102
|
|
2005
|
+
},
|
|
1662
2006
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1663
2007
|
"validFrom": 2026
|
|
1664
2008
|
},
|
|
@@ -1681,6 +2025,9 @@ export const SKR03_2026: IChart = {
|
|
|
1681
2025
|
"role": "base"
|
|
1682
2026
|
},
|
|
1683
2027
|
"hgb275Position": "GuV 8",
|
|
2028
|
+
"euer": {
|
|
2029
|
+
"kennzahl": 102
|
|
2030
|
+
},
|
|
1684
2031
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1685
2032
|
"validFrom": 2026
|
|
1686
2033
|
},
|
|
@@ -1702,6 +2049,9 @@ export const SKR03_2026: IChart = {
|
|
|
1702
2049
|
"role": "base"
|
|
1703
2050
|
},
|
|
1704
2051
|
"hgb275Position": "GuV 8",
|
|
2052
|
+
"euer": {
|
|
2053
|
+
"kennzahl": 102
|
|
2054
|
+
},
|
|
1705
2055
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
|
|
1706
2056
|
"validFrom": 2026
|
|
1707
2057
|
},
|
|
@@ -1723,6 +2073,9 @@ export const SKR03_2026: IChart = {
|
|
|
1723
2073
|
"role": "base"
|
|
1724
2074
|
},
|
|
1725
2075
|
"hgb275Position": "GuV 8",
|
|
2076
|
+
"euer": {
|
|
2077
|
+
"kennzahl": 102
|
|
2078
|
+
},
|
|
1726
2079
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
|
|
1727
2080
|
"validFrom": 2026
|
|
1728
2081
|
},
|
|
@@ -1733,6 +2086,9 @@ export const SKR03_2026: IChart = {
|
|
|
1733
2086
|
"accountType": "revenue",
|
|
1734
2087
|
"accountRole": "asset_sale_proceeds",
|
|
1735
2088
|
"hgb275Position": "GuV 8",
|
|
2089
|
+
"euer": {
|
|
2090
|
+
"kennzahl": 102
|
|
2091
|
+
},
|
|
1736
2092
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1737
2093
|
"validFrom": 2026
|
|
1738
2094
|
},
|
|
@@ -1743,6 +2099,9 @@ export const SKR03_2026: IChart = {
|
|
|
1743
2099
|
"accountType": "revenue",
|
|
1744
2100
|
"accountRole": "asset_sale_proceeds",
|
|
1745
2101
|
"hgb275Position": "GuV 8",
|
|
2102
|
+
"euer": {
|
|
2103
|
+
"kennzahl": 102
|
|
2104
|
+
},
|
|
1746
2105
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1747
2106
|
"validFrom": 2026
|
|
1748
2107
|
},
|
|
@@ -1753,6 +2112,9 @@ export const SKR03_2026: IChart = {
|
|
|
1753
2112
|
"accountType": "revenue",
|
|
1754
2113
|
"accountRole": "asset_sale_proceeds",
|
|
1755
2114
|
"hgb275Position": "GuV 8",
|
|
2115
|
+
"euer": {
|
|
2116
|
+
"kennzahl": 102
|
|
2117
|
+
},
|
|
1756
2118
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1757
2119
|
"validFrom": 2026
|
|
1758
2120
|
},
|
|
@@ -1775,6 +2137,9 @@ export const SKR03_2026: IChart = {
|
|
|
1775
2137
|
"role": "base"
|
|
1776
2138
|
},
|
|
1777
2139
|
"hgb275Position": "GuV 4",
|
|
2140
|
+
"euer": {
|
|
2141
|
+
"kennzahl": 102
|
|
2142
|
+
},
|
|
1778
2143
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1779
2144
|
"validFrom": 2026
|
|
1780
2145
|
},
|
|
@@ -1797,6 +2162,9 @@ export const SKR03_2026: IChart = {
|
|
|
1797
2162
|
"role": "base"
|
|
1798
2163
|
},
|
|
1799
2164
|
"hgb275Position": "GuV 4",
|
|
2165
|
+
"euer": {
|
|
2166
|
+
"kennzahl": 102
|
|
2167
|
+
},
|
|
1800
2168
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1801
2169
|
"validFrom": 2026
|
|
1802
2170
|
},
|
|
@@ -1819,6 +2187,9 @@ export const SKR03_2026: IChart = {
|
|
|
1819
2187
|
"role": "base"
|
|
1820
2188
|
},
|
|
1821
2189
|
"hgb275Position": "GuV 4",
|
|
2190
|
+
"euer": {
|
|
2191
|
+
"kennzahl": 102
|
|
2192
|
+
},
|
|
1822
2193
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1823
2194
|
"validFrom": 2026
|
|
1824
2195
|
},
|
|
@@ -1841,6 +2212,9 @@ export const SKR03_2026: IChart = {
|
|
|
1841
2212
|
"role": "base"
|
|
1842
2213
|
},
|
|
1843
2214
|
"hgb275Position": "GuV 4",
|
|
2215
|
+
"euer": {
|
|
2216
|
+
"kennzahl": 102
|
|
2217
|
+
},
|
|
1844
2218
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1845
2219
|
"validFrom": 2026
|
|
1846
2220
|
},
|
|
@@ -1863,6 +2237,9 @@ export const SKR03_2026: IChart = {
|
|
|
1863
2237
|
"role": "base"
|
|
1864
2238
|
},
|
|
1865
2239
|
"hgb275Position": "GuV 4",
|
|
2240
|
+
"euer": {
|
|
2241
|
+
"kennzahl": 102
|
|
2242
|
+
},
|
|
1866
2243
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1867
2244
|
"validFrom": 2026
|
|
1868
2245
|
},
|
|
@@ -1885,6 +2262,9 @@ export const SKR03_2026: IChart = {
|
|
|
1885
2262
|
"role": "base"
|
|
1886
2263
|
},
|
|
1887
2264
|
"hgb275Position": "GuV 4",
|
|
2265
|
+
"euer": {
|
|
2266
|
+
"kennzahl": 102
|
|
2267
|
+
},
|
|
1888
2268
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1889
2269
|
"validFrom": 2026
|
|
1890
2270
|
},
|
|
@@ -1906,6 +2286,9 @@ export const SKR03_2026: IChart = {
|
|
|
1906
2286
|
"role": "base"
|
|
1907
2287
|
},
|
|
1908
2288
|
"hgb275Position": "GuV 4",
|
|
2289
|
+
"euer": {
|
|
2290
|
+
"kennzahl": 102
|
|
2291
|
+
},
|
|
1909
2292
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
|
|
1910
2293
|
"validFrom": 2026
|
|
1911
2294
|
},
|
|
@@ -1927,6 +2310,9 @@ export const SKR03_2026: IChart = {
|
|
|
1927
2310
|
"role": "base"
|
|
1928
2311
|
},
|
|
1929
2312
|
"hgb275Position": "GuV 4",
|
|
2313
|
+
"euer": {
|
|
2314
|
+
"kennzahl": 102
|
|
2315
|
+
},
|
|
1930
2316
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
|
|
1931
2317
|
"validFrom": 2026
|
|
1932
2318
|
},
|
|
@@ -1937,6 +2323,9 @@ export const SKR03_2026: IChart = {
|
|
|
1937
2323
|
"accountType": "revenue",
|
|
1938
2324
|
"accountRole": "asset_sale_proceeds",
|
|
1939
2325
|
"hgb275Position": "GuV 4",
|
|
2326
|
+
"euer": {
|
|
2327
|
+
"kennzahl": 102
|
|
2328
|
+
},
|
|
1940
2329
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1941
2330
|
"validFrom": 2026
|
|
1942
2331
|
},
|
|
@@ -1947,6 +2336,9 @@ export const SKR03_2026: IChart = {
|
|
|
1947
2336
|
"accountType": "revenue",
|
|
1948
2337
|
"accountRole": "asset_sale_proceeds",
|
|
1949
2338
|
"hgb275Position": "GuV 4",
|
|
2339
|
+
"euer": {
|
|
2340
|
+
"kennzahl": 102
|
|
2341
|
+
},
|
|
1950
2342
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1951
2343
|
"validFrom": 2026
|
|
1952
2344
|
},
|
|
@@ -1957,6 +2349,9 @@ export const SKR03_2026: IChart = {
|
|
|
1957
2349
|
"accountType": "revenue",
|
|
1958
2350
|
"accountRole": "asset_sale_proceeds",
|
|
1959
2351
|
"hgb275Position": "GuV 4",
|
|
2352
|
+
"euer": {
|
|
2353
|
+
"kennzahl": 102
|
|
2354
|
+
},
|
|
1960
2355
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1961
2356
|
"validFrom": 2026
|
|
1962
2357
|
},
|
|
@@ -1967,6 +2362,9 @@ export const SKR03_2026: IChart = {
|
|
|
1967
2362
|
"accountType": "revenue",
|
|
1968
2363
|
"accountRole": "asset_sale_proceeds",
|
|
1969
2364
|
"hgb275Position": "GuV 4",
|
|
2365
|
+
"euer": {
|
|
2366
|
+
"kennzahl": 102
|
|
2367
|
+
},
|
|
1970
2368
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 29), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1971
2369
|
"validFrom": 2026
|
|
1972
2370
|
},
|
|
@@ -1976,6 +2374,7 @@ export const SKR03_2026: IChart = {
|
|
|
1976
2374
|
"accountClass": 8,
|
|
1977
2375
|
"accountType": "revenue",
|
|
1978
2376
|
"hgb275Position": "GuV 2",
|
|
2377
|
+
"euerExclusion": "inventory",
|
|
1979
2378
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 29), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
1980
2379
|
"validFrom": 2026
|
|
1981
2380
|
},
|
|
@@ -1984,6 +2383,7 @@ export const SKR03_2026: IChart = {
|
|
|
1984
2383
|
"accountName": "Saldenvorträge Sachkonten",
|
|
1985
2384
|
"accountClass": 9,
|
|
1986
2385
|
"accountType": "equity",
|
|
2386
|
+
"euerExclusion": "closing",
|
|
1987
2387
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1988
2388
|
"validFrom": 2026
|
|
1989
2389
|
},
|
|
@@ -1993,6 +2393,7 @@ export const SKR03_2026: IChart = {
|
|
|
1993
2393
|
"accountClass": 9,
|
|
1994
2394
|
"accountType": "asset",
|
|
1995
2395
|
"hgb266Position": "Aktiva B.II.1",
|
|
2396
|
+
"euerExclusion": "closing",
|
|
1996
2397
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1997
2398
|
"validFrom": 2026
|
|
1998
2399
|
},
|
|
@@ -2002,6 +2403,7 @@ export const SKR03_2026: IChart = {
|
|
|
2002
2403
|
"accountClass": 9,
|
|
2003
2404
|
"accountType": "liability",
|
|
2004
2405
|
"hgb266Position": "Passiva C.4",
|
|
2406
|
+
"euerExclusion": "closing",
|
|
2005
2407
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
2006
2408
|
"validFrom": 2026
|
|
2007
2409
|
},
|
|
@@ -2010,6 +2412,7 @@ export const SKR03_2026: IChart = {
|
|
|
2010
2412
|
"accountName": "Gewinn- und Verlustkonto (Abschluss)",
|
|
2011
2413
|
"accountClass": 9,
|
|
2012
2414
|
"accountType": "equity",
|
|
2415
|
+
"euerExclusion": "closing",
|
|
2013
2416
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
2014
2417
|
"validFrom": 2026
|
|
2015
2418
|
},
|
|
@@ -2019,6 +2422,7 @@ export const SKR03_2026: IChart = {
|
|
|
2019
2422
|
"accountClass": 9,
|
|
2020
2423
|
"accountType": "asset",
|
|
2021
2424
|
"hgb266Position": "Aktiva B.II.1",
|
|
2425
|
+
"euerExclusion": "valuation",
|
|
2022
2426
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
2023
2427
|
"validFrom": 2026
|
|
2024
2428
|
},
|
|
@@ -2028,6 +2432,7 @@ export const SKR03_2026: IChart = {
|
|
|
2028
2432
|
"accountClass": 9,
|
|
2029
2433
|
"accountType": "liability",
|
|
2030
2434
|
"hgb266Position": "Passiva C.8",
|
|
2435
|
+
"euerExclusion": "valuation",
|
|
2031
2436
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
2032
2437
|
"validFrom": 2026
|
|
2033
2438
|
},
|
|
@@ -2037,6 +2442,7 @@ export const SKR03_2026: IChart = {
|
|
|
2037
2442
|
"accountClass": 9,
|
|
2038
2443
|
"accountType": "asset",
|
|
2039
2444
|
"hgb266Position": "Aktiva B.IV",
|
|
2445
|
+
"euerExclusion": "valuation",
|
|
2040
2446
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
2041
2447
|
"validFrom": 2026
|
|
2042
2448
|
},
|
|
@@ -2046,6 +2452,7 @@ export const SKR03_2026: IChart = {
|
|
|
2046
2452
|
"accountClass": 9,
|
|
2047
2453
|
"accountType": "liability",
|
|
2048
2454
|
"hgb266Position": "Passiva C.2",
|
|
2455
|
+
"euerExclusion": "valuation",
|
|
2049
2456
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
2050
2457
|
"validFrom": 2026
|
|
2051
2458
|
},
|
|
@@ -2055,6 +2462,7 @@ export const SKR03_2026: IChart = {
|
|
|
2055
2462
|
"accountClass": 9,
|
|
2056
2463
|
"accountType": "liability",
|
|
2057
2464
|
"hgb266Position": "Passiva C.4",
|
|
2465
|
+
"euerExclusion": "valuation",
|
|
2058
2466
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
2059
2467
|
"validFrom": 2026
|
|
2060
2468
|
},
|
|
@@ -2064,6 +2472,7 @@ export const SKR03_2026: IChart = {
|
|
|
2064
2472
|
"accountClass": 9,
|
|
2065
2473
|
"accountType": "asset",
|
|
2066
2474
|
"hgb266Position": "Aktiva B.II.4",
|
|
2475
|
+
"euerExclusion": "valuation",
|
|
2067
2476
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
2068
2477
|
"validFrom": 2026
|
|
2069
2478
|
},
|
|
@@ -2072,6 +2481,7 @@ export const SKR03_2026: IChart = {
|
|
|
2072
2481
|
"accountName": "Statistisches Gegenkonto",
|
|
2073
2482
|
"accountClass": 9,
|
|
2074
2483
|
"accountType": "equity",
|
|
2484
|
+
"euerExclusion": "closing",
|
|
2075
2485
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
2076
2486
|
"validFrom": 2026
|
|
2077
2487
|
}
|