@fin.cx/chartdata 2.13.0 → 2.14.0

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Files changed (19) hide show
  1. package/dist_ts/00_commitinfo_data.js +3 -3
  2. package/dist_ts/chartdata.euer.d.ts +67 -0
  3. package/dist_ts/chartdata.euer.js +162 -0
  4. package/dist_ts/chartdata.lookup.d.ts +10 -1
  5. package/dist_ts/chartdata.lookup.js +15 -1
  6. package/dist_ts/chartdata.types.d.ts +100 -1
  7. package/dist_ts/data/skr03.2026.js +411 -1
  8. package/dist_ts/data/skr04.2026.js +376 -1
  9. package/dist_ts/index.d.ts +1 -0
  10. package/dist_ts/index.js +2 -1
  11. package/package.json +2 -2
  12. package/readme.md +71 -1
  13. package/ts/00_commitinfo_data.ts +2 -2
  14. package/ts/chartdata.euer.ts +219 -0
  15. package/ts/chartdata.lookup.ts +22 -0
  16. package/ts/chartdata.types.ts +101 -1
  17. package/ts/data/skr03.2026.ts +410 -0
  18. package/ts/data/skr04.2026.ts +375 -0
  19. package/ts/index.ts +1 -0
package/ts/data/skr04.2026.ts CHANGED
@@ -11,6 +11,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "fixed_asset",
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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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  },
@@ -20,6 +21,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "fixed_asset",
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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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  },
@@ -29,6 +31,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "fixed_asset",
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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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  },
@@ -38,6 +41,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "fixed_asset",
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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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  },
@@ -47,6 +51,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "fixed_asset",
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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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  },
@@ -56,6 +61,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "fixed_asset",
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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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  },
@@ -65,6 +71,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "fixed_asset",
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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 +81,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "fixed_asset",
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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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  },
@@ -83,6 +91,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.I.3",
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+ "euerExclusion": "inventory",
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  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 3), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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  "validFrom": 2026
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  },
@@ -92,6 +101,9 @@ export const SKR04_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.I.4",
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+ "euer": {
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+ "kennzahl": 100
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+ },
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  "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",
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  "validFrom": 2026
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  },
@@ -109,6 +121,9 @@ export const SKR04_2026: IChart = {
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  "40"
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  ],
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  "hgb266Position": "Aktiva B.I.4",
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+ "euer": {
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+ "kennzahl": 100
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+ },
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  "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",
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  "validFrom": 2026
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  },
@@ -126,6 +141,9 @@ export const SKR04_2026: IChart = {
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  "40"
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  ],
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  "hgb266Position": "Aktiva B.I.4",
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+ "euer": {
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+ "kennzahl": 100
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+ },
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  "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",
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  "validFrom": 2026
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  },
@@ -135,6 +153,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -144,6 +163,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -153,6 +173,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "balance_sheet",
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  "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)",
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  "validFrom": 2026
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  },
@@ -162,6 +183,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "balance_sheet",
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  "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)",
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  "validFrom": 2026
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  },
@@ -171,6 +193,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "balance_sheet",
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  "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)",
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  "validFrom": 2026
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  },
@@ -180,6 +203,7 @@ export const SKR04_2026: IChart = {
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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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+ "euerExclusion": "pass_through",
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  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 4), 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)",
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  "validFrom": 2026
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  },
@@ -193,6 +217,9 @@ export const SKR04_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "euer": {
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+ "kennzahl": 185
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+ },
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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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  },
@@ -206,6 +233,9 @@ export const SKR04_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "euer": {
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+ "kennzahl": 185
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+ },
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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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  },
@@ -219,6 +249,7 @@ export const SKR04_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "euerExclusion": "reverse_charge",
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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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  },
@@ -232,6 +263,9 @@ export const SKR04_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "euer": {
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+ "kennzahl": 185
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+ },
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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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  },
@@ -245,6 +279,7 @@ export const SKR04_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "euerExclusion": "reverse_charge",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
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  },
@@ -258,6 +293,9 @@ export const SKR04_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "euer": {
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+ "kennzahl": 185
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+ },
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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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  },
@@ -267,6 +305,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.IV",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -276,6 +315,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.IV",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -285,6 +325,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.IV",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -294,6 +335,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.IV",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -303,6 +345,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva C",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -312,6 +355,9 @@ export const SKR04_2026: IChart = {
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  "accountClass": 2,
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.I",
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+ "euer": {
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+ "kennzahl": 122
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+ },
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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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  },
@@ -321,6 +367,9 @@ export const SKR04_2026: IChart = {
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  "accountClass": 2,
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.I",
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+ "euer": {
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+ "kennzahl": 123
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+ },
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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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  },
@@ -330,6 +379,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 2,
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.I",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -339,6 +389,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 2,
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.IV",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -348,6 +399,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 2,
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.IV",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -357,6 +409,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 3,
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  "accountType": "liability",
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  "hgb266Position": "Passiva B.1",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -366,6 +419,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 3,
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  "accountType": "liability",
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  "hgb266Position": "Passiva B.2",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -375,6 +429,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 3,
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  "accountType": "liability",
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  "hgb266Position": "Passiva B.3",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -384,6 +439,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 3,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.2",
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+ "euerExclusion": "balance_sheet",
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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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  },
@@ -393,6 +449,9 @@ export const SKR04_2026: IChart = {
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  "accountClass": 3,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.3",
452
+ "euer": {
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+ "kennzahl": 112
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+ },
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  "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",
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  "validFrom": 2026
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  },
@@ -414,6 +473,9 @@ export const SKR04_2026: IChart = {
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  "role": "base"
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  },
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  "hgb266Position": "Passiva C.3",
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+ "euer": {
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+ "kennzahl": 112
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+ },
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  "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",
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  "validFrom": 2026
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  },
@@ -435,6 +497,9 @@ export const SKR04_2026: IChart = {
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  "role": "base"
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  },
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  "hgb266Position": "Passiva C.3",
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+ "euer": {
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+ "kennzahl": 112
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+ },
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  "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",
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  "validFrom": 2026
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  },
@@ -444,6 +509,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 3,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.8",
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+ "euerExclusion": "pass_through",
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  "provenance": "skr-convention account, own designation (2026-07-09); not listed in the DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175), gültig für 2026, nor in the public oracle, whose Durchlaufende Posten is 1370 (checked 2026-09-29)",
448
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  "validFrom": 2026
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  },
@@ -453,6 +519,7 @@ export const SKR04_2026: IChart = {
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  "accountClass": 3,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.4",
522
+ "euerExclusion": "balance_sheet",
456
523
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
457
524
  "validFrom": 2026
458
525
  },
@@ -462,6 +529,7 @@ export const SKR04_2026: IChart = {
462
529
  "accountClass": 3,
463
530
  "accountType": "liability",
464
531
  "hgb266Position": "Passiva C.8",
532
+ "euerExclusion": "balance_sheet",
465
533
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
466
534
  "validFrom": 2026
467
535
  },
@@ -471,6 +539,7 @@ export const SKR04_2026: IChart = {
471
539
  "accountClass": 3,
472
540
  "accountType": "asset",
473
541
  "hgb266Position": "Aktiva B.II.4",
542
+ "euerExclusion": "balance_sheet",
474
543
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), 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)",
475
544
  "validFrom": 2026
476
545
  },
@@ -480,6 +549,10 @@ export const SKR04_2026: IChart = {
480
549
  "accountClass": 3,
481
550
  "accountType": "liability",
482
551
  "hgb266Position": "Passiva C.8",
552
+ "euer": {
553
+ "debitKennzahl": 183,
554
+ "creditKennzahl": 103
555
+ },
483
556
  "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
557
  "validFrom": 2026
485
558
  },
@@ -489,6 +562,9 @@ export const SKR04_2026: IChart = {
489
562
  "accountClass": 3,
490
563
  "accountType": "liability",
491
564
  "hgb266Position": "Passiva C.8",
565
+ "euer": {
566
+ "kennzahl": 140
567
+ },
492
568
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
493
569
  "validFrom": 2026
494
570
  },
@@ -498,6 +574,9 @@ export const SKR04_2026: IChart = {
498
574
  "accountClass": 3,
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 +586,7 @@ export const SKR04_2026: IChart = {
507
586
  "accountClass": 3,
508
587
  "accountType": "liability",
509
588
  "hgb266Position": "Passiva C.8",
589
+ "euerExclusion": "reverse_charge",
510
590
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
511
591
  "validFrom": 2026
512
592
  },
@@ -516,6 +596,9 @@ export const SKR04_2026: IChart = {
516
596
  "accountClass": 3,
517
597
  "accountType": "liability",
518
598
  "hgb266Position": "Passiva C.8",
599
+ "euer": {
600
+ "kennzahl": 140
601
+ },
519
602
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
520
603
  "validFrom": 2026
521
604
  },
@@ -525,6 +608,10 @@ export const SKR04_2026: IChart = {
525
608
  "accountClass": 3,
526
609
  "accountType": "liability",
527
610
  "hgb266Position": "Passiva C.8",
611
+ "euer": {
612
+ "debitKennzahl": 183,
613
+ "creditKennzahl": 103
614
+ },
528
615
  "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)",
529
616
  "validFrom": 2026
530
617
  },
@@ -534,6 +621,10 @@ export const SKR04_2026: IChart = {
534
621
  "accountClass": 3,
535
622
  "accountType": "liability",
536
623
  "hgb266Position": "Passiva C.8",
624
+ "euer": {
625
+ "debitKennzahl": 183,
626
+ "creditKennzahl": 103
627
+ },
537
628
  "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)",
538
629
  "validFrom": 2026
539
630
  },
@@ -543,6 +634,10 @@ export const SKR04_2026: IChart = {
543
634
  "accountClass": 3,
544
635
  "accountType": "liability",
545
636
  "hgb266Position": "Passiva C.8",
637
+ "euer": {
638
+ "debitKennzahl": 186,
639
+ "creditKennzahl": 141
640
+ },
546
641
  "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
642
  "validFrom": 2026
548
643
  },
@@ -552,6 +647,10 @@ export const SKR04_2026: IChart = {
552
647
  "accountClass": 3,
553
648
  "accountType": "liability",
554
649
  "hgb266Position": "Passiva C.8",
650
+ "euer": {
651
+ "debitKennzahl": 186,
652
+ "creditKennzahl": 141
653
+ },
555
654
  "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
655
  "validFrom": 2026
557
656
  },
@@ -561,6 +660,7 @@ export const SKR04_2026: IChart = {
561
660
  "accountClass": 3,
562
661
  "accountType": "liability",
563
662
  "hgb266Position": "Passiva C.8",
663
+ "euerExclusion": "reverse_charge",
564
664
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
565
665
  "validFrom": 2026
566
666
  },
@@ -570,6 +670,10 @@ export const SKR04_2026: IChart = {
570
670
  "accountClass": 3,
571
671
  "accountType": "liability",
572
672
  "hgb266Position": "Passiva C.8",
673
+ "euer": {
674
+ "debitKennzahl": 186,
675
+ "creditKennzahl": 141
676
+ },
573
677
  "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
678
  "validFrom": 2026
575
679
  },
@@ -579,6 +683,10 @@ export const SKR04_2026: IChart = {
579
683
  "accountClass": 3,
580
684
  "accountType": "liability",
581
685
  "hgb266Position": "Passiva C.8",
686
+ "euer": {
687
+ "debitKennzahl": 186,
688
+ "creditKennzahl": 141
689
+ },
582
690
  "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
691
  "validFrom": 2026
584
692
  },
@@ -588,6 +696,7 @@ export const SKR04_2026: IChart = {
588
696
  "accountClass": 3,
589
697
  "accountType": "liability",
590
698
  "hgb266Position": "Passiva D",
699
+ "euerExclusion": "balance_sheet",
591
700
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
592
701
  "validFrom": 2026
593
702
  },
@@ -608,6 +717,9 @@ export const SKR04_2026: IChart = {
608
717
  "role": "base"
609
718
  },
610
719
  "hgb275Position": "GuV 1",
720
+ "euer": {
721
+ "kennzahl": 103
722
+ },
611
723
  "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",
612
724
  "validFrom": 2026
613
725
  },
@@ -628,6 +740,9 @@ export const SKR04_2026: IChart = {
628
740
  "role": "base"
629
741
  },
630
742
  "hgb275Position": "GuV 1",
743
+ "euer": {
744
+ "kennzahl": 103
745
+ },
631
746
  "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",
632
747
  "validFrom": 2026
633
748
  },
@@ -648,6 +763,9 @@ export const SKR04_2026: IChart = {
648
763
  "role": "base"
649
764
  },
650
765
  "hgb275Position": "GuV 1",
766
+ "euer": {
767
+ "kennzahl": 103
768
+ },
651
769
  "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",
652
770
  "validFrom": 2026
653
771
  },
@@ -668,6 +786,9 @@ export const SKR04_2026: IChart = {
668
786
  "role": "base"
669
787
  },
670
788
  "hgb275Position": "GuV 1",
789
+ "euer": {
790
+ "kennzahl": 103
791
+ },
671
792
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
672
793
  "validFrom": 2026
673
794
  },
@@ -688,6 +809,9 @@ export const SKR04_2026: IChart = {
688
809
  "role": "base"
689
810
  },
690
811
  "hgb275Position": "GuV 1",
812
+ "euer": {
813
+ "kennzahl": 103
814
+ },
691
815
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
692
816
  "validFrom": 2026
693
817
  },
@@ -708,6 +832,9 @@ export const SKR04_2026: IChart = {
708
832
  "role": "base"
709
833
  },
710
834
  "hgb275Position": "GuV 1",
835
+ "euer": {
836
+ "kennzahl": 103
837
+ },
711
838
  "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",
712
839
  "validFrom": 2026
713
840
  },
@@ -728,6 +855,9 @@ export const SKR04_2026: IChart = {
728
855
  "role": "base"
729
856
  },
730
857
  "hgb275Position": "GuV 1",
858
+ "euer": {
859
+ "kennzahl": 103
860
+ },
731
861
  "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",
732
862
  "validFrom": 2026
733
863
  },
@@ -748,6 +878,9 @@ export const SKR04_2026: IChart = {
748
878
  "role": "base"
749
879
  },
750
880
  "hgb275Position": "GuV 1",
881
+ "euer": {
882
+ "kennzahl": 111
883
+ },
751
884
  "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)",
752
885
  "validFrom": 2026
753
886
  },
@@ -769,6 +902,9 @@ export const SKR04_2026: IChart = {
769
902
  "role": "base"
770
903
  },
771
904
  "hgb275Position": "GuV 1",
905
+ "euer": {
906
+ "kennzahl": 103
907
+ },
772
908
  "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",
773
909
  "validFrom": 2026
774
910
  },
@@ -790,6 +926,9 @@ export const SKR04_2026: IChart = {
790
926
  "role": "base"
791
927
  },
792
928
  "hgb275Position": "GuV 1",
929
+ "euer": {
930
+ "kennzahl": 112
931
+ },
793
932
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
794
933
  "validFrom": 2026
795
934
  },
@@ -803,6 +942,9 @@ export const SKR04_2026: IChart = {
803
942
  "role": "base"
804
943
  },
805
944
  "hgb275Position": "GuV 1",
945
+ "euer": {
946
+ "kennzahl": 103
947
+ },
806
948
  "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)",
807
949
  "validFrom": 2026
808
950
  },
@@ -816,6 +958,9 @@ export const SKR04_2026: IChart = {
816
958
  "role": "base"
817
959
  },
818
960
  "hgb275Position": "GuV 1",
961
+ "euer": {
962
+ "kennzahl": 103
963
+ },
819
964
  "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)",
820
965
  "validFrom": 2026
821
966
  },
@@ -836,6 +981,9 @@ export const SKR04_2026: IChart = {
836
981
  "role": "base"
837
982
  },
838
983
  "hgb275Position": "GuV 1",
984
+ "euer": {
985
+ "kennzahl": 103
986
+ },
839
987
  "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",
840
988
  "validFrom": 2026
841
989
  },
@@ -856,6 +1004,9 @@ export const SKR04_2026: IChart = {
856
1004
  "role": "base"
857
1005
  },
858
1006
  "hgb275Position": "GuV 1",
1007
+ "euer": {
1008
+ "kennzahl": 103
1009
+ },
859
1010
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
860
1011
  "validFrom": 2026
861
1012
  },
@@ -876,6 +1027,9 @@ export const SKR04_2026: IChart = {
876
1027
  "role": "base"
877
1028
  },
878
1029
  "hgb275Position": "GuV 1",
1030
+ "euer": {
1031
+ "kennzahl": 103
1032
+ },
879
1033
  "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",
880
1034
  "validFrom": 2026
881
1035
  },
@@ -896,6 +1050,9 @@ export const SKR04_2026: IChart = {
896
1050
  "role": "base"
897
1051
  },
898
1052
  "hgb275Position": "GuV 1",
1053
+ "euer": {
1054
+ "kennzahl": 103
1055
+ },
899
1056
  "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",
900
1057
  "validFrom": 2026
901
1058
  },
@@ -917,6 +1074,9 @@ export const SKR04_2026: IChart = {
917
1074
  "role": "base"
918
1075
  },
919
1076
  "hgb275Position": "GuV 1",
1077
+ "euer": {
1078
+ "kennzahl": 112
1079
+ },
920
1080
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
921
1081
  "validFrom": 2026
922
1082
  },
@@ -938,6 +1098,9 @@ export const SKR04_2026: IChart = {
938
1098
  "role": "base"
939
1099
  },
940
1100
  "hgb275Position": "GuV 1",
1101
+ "euer": {
1102
+ "kennzahl": 112
1103
+ },
941
1104
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
942
1105
  "validFrom": 2026
943
1106
  },
@@ -959,6 +1122,9 @@ export const SKR04_2026: IChart = {
959
1122
  "role": "base"
960
1123
  },
961
1124
  "hgb275Position": "GuV 1",
1125
+ "euer": {
1126
+ "kennzahl": 112
1127
+ },
962
1128
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
963
1129
  "validFrom": 2026
964
1130
  },
@@ -968,6 +1134,9 @@ export const SKR04_2026: IChart = {
968
1134
  "accountClass": 4,
969
1135
  "accountType": "revenue",
970
1136
  "hgb275Position": "GuV 4",
1137
+ "euer": {
1138
+ "kennzahl": 112
1139
+ },
971
1140
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
972
1141
  "validFrom": 2026
973
1142
  },
@@ -977,6 +1146,9 @@ export const SKR04_2026: IChart = {
977
1146
  "accountClass": 4,
978
1147
  "accountType": "revenue",
979
1148
  "hgb275Position": "GuV 4",
1149
+ "euer": {
1150
+ "kennzahl": 103
1151
+ },
980
1152
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
981
1153
  "validFrom": 2026
982
1154
  },
@@ -986,6 +1158,7 @@ export const SKR04_2026: IChart = {
986
1158
  "accountClass": 4,
987
1159
  "accountType": "revenue",
988
1160
  "hgb275Position": "GuV 4",
1161
+ "euerExclusion": "valuation",
989
1162
  "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)",
990
1163
  "validFrom": 2026
991
1164
  },
@@ -1007,6 +1180,9 @@ export const SKR04_2026: IChart = {
1007
1180
  "role": "base"
1008
1181
  },
1009
1182
  "hgb275Position": "GuV 4",
1183
+ "euer": {
1184
+ "kennzahl": 102
1185
+ },
1010
1186
  "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
1011
1187
  "validFrom": 2026
1012
1188
  },
@@ -1029,6 +1205,9 @@ export const SKR04_2026: IChart = {
1029
1205
  "role": "base"
1030
1206
  },
1031
1207
  "hgb275Position": "GuV 4",
1208
+ "euer": {
1209
+ "kennzahl": 102
1210
+ },
1032
1211
  "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
1033
1212
  "validFrom": 2026
1034
1213
  },
@@ -1038,6 +1217,7 @@ export const SKR04_2026: IChart = {
1038
1217
  "accountClass": 4,
1039
1218
  "accountType": "revenue",
1040
1219
  "hgb275Position": "GuV 4",
1220
+ "euerExclusion": "valuation",
1041
1221
  "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)",
1042
1222
  "validFrom": 2026
1043
1223
  },
@@ -1059,6 +1239,9 @@ export const SKR04_2026: IChart = {
1059
1239
  "role": "base"
1060
1240
  },
1061
1241
  "hgb275Position": "GuV 4",
1242
+ "euer": {
1243
+ "kennzahl": 102
1244
+ },
1062
1245
  "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
1063
1246
  "validFrom": 2026
1064
1247
  },
@@ -1069,6 +1252,9 @@ export const SKR04_2026: IChart = {
1069
1252
  "accountType": "revenue",
1070
1253
  "accountRole": "asset_sale_proceeds",
1071
1254
  "hgb275Position": "GuV 4",
1255
+ "euer": {
1256
+ "kennzahl": 102
1257
+ },
1072
1258
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1073
1259
  "validFrom": 2026
1074
1260
  },
@@ -1079,6 +1265,9 @@ export const SKR04_2026: IChart = {
1079
1265
  "accountType": "revenue",
1080
1266
  "accountRole": "asset_sale_proceeds",
1081
1267
  "hgb275Position": "GuV 4",
1268
+ "euer": {
1269
+ "kennzahl": 102
1270
+ },
1082
1271
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1083
1272
  "validFrom": 2026
1084
1273
  },
@@ -1089,6 +1278,9 @@ export const SKR04_2026: IChart = {
1089
1278
  "accountType": "revenue",
1090
1279
  "accountRole": "asset_sale_proceeds",
1091
1280
  "hgb275Position": "GuV 4",
1281
+ "euer": {
1282
+ "kennzahl": 102
1283
+ },
1092
1284
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1093
1285
  "validFrom": 2026
1094
1286
  },
@@ -1099,6 +1291,9 @@ export const SKR04_2026: IChart = {
1099
1291
  "accountType": "revenue",
1100
1292
  "accountRole": "asset_sale_proceeds",
1101
1293
  "hgb275Position": "GuV 4",
1294
+ "euer": {
1295
+ "kennzahl": 102
1296
+ },
1102
1297
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1103
1298
  "validFrom": 2026
1104
1299
  },
@@ -1109,6 +1304,9 @@ export const SKR04_2026: IChart = {
1109
1304
  "accountType": "expense",
1110
1305
  "accountRole": "disposal_book_value",
1111
1306
  "hgb275Position": "GuV 4",
1307
+ "euer": {
1308
+ "kennzahl": 135
1309
+ },
1112
1310
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1113
1311
  "validFrom": 2026
1114
1312
  },
@@ -1119,6 +1317,9 @@ export const SKR04_2026: IChart = {
1119
1317
  "accountType": "expense",
1120
1318
  "accountRole": "disposal_book_value",
1121
1319
  "hgb275Position": "GuV 4",
1320
+ "euer": {
1321
+ "kennzahl": 135
1322
+ },
1122
1323
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1123
1324
  "validFrom": 2026
1124
1325
  },
@@ -1129,6 +1330,9 @@ export const SKR04_2026: IChart = {
1129
1330
  "accountType": "expense",
1130
1331
  "accountRole": "disposal_book_value",
1131
1332
  "hgb275Position": "GuV 4",
1333
+ "euer": {
1334
+ "kennzahl": 135
1335
+ },
1132
1336
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1133
1337
  "validFrom": 2026
1134
1338
  },
@@ -1139,6 +1343,9 @@ export const SKR04_2026: IChart = {
1139
1343
  "accountType": "expense",
1140
1344
  "accountRole": "disposal_book_value",
1141
1345
  "hgb275Position": "GuV 4",
1346
+ "euer": {
1347
+ "kennzahl": 135
1348
+ },
1142
1349
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1143
1350
  "validFrom": 2026
1144
1351
  },
@@ -1148,6 +1355,9 @@ export const SKR04_2026: IChart = {
1148
1355
  "accountClass": 4,
1149
1356
  "accountType": "revenue",
1150
1357
  "hgb275Position": "GuV 4",
1358
+ "euer": {
1359
+ "kennzahl": 103
1360
+ },
1151
1361
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
1152
1362
  "validFrom": 2026
1153
1363
  },
@@ -1157,6 +1367,9 @@ export const SKR04_2026: IChart = {
1157
1367
  "accountClass": 5,
1158
1368
  "accountType": "expense",
1159
1369
  "hgb275Position": "GuV 5",
1370
+ "euer": {
1371
+ "kennzahl": 100
1372
+ },
1160
1373
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1161
1374
  "validFrom": 2026
1162
1375
  },
@@ -1174,6 +1387,9 @@ export const SKR04_2026: IChart = {
1174
1387
  "40"
1175
1388
  ],
1176
1389
  "hgb275Position": "GuV 5",
1390
+ "euer": {
1391
+ "kennzahl": 100
1392
+ },
1177
1393
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
1178
1394
  "validFrom": 2026
1179
1395
  },
@@ -1191,6 +1407,9 @@ export const SKR04_2026: IChart = {
1191
1407
  "40"
1192
1408
  ],
1193
1409
  "hgb275Position": "GuV 5",
1410
+ "euer": {
1411
+ "kennzahl": 100
1412
+ },
1194
1413
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
1195
1414
  "validFrom": 2026
1196
1415
  },
@@ -1208,6 +1427,9 @@ export const SKR04_2026: IChart = {
1208
1427
  "40"
1209
1428
  ],
1210
1429
  "hgb275Position": "GuV 5",
1430
+ "euer": {
1431
+ "kennzahl": 100
1432
+ },
1211
1433
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
1212
1434
  "validFrom": 2026
1213
1435
  },
@@ -1225,6 +1447,9 @@ export const SKR04_2026: IChart = {
1225
1447
  "40"
1226
1448
  ],
1227
1449
  "hgb275Position": "GuV 5",
1450
+ "euer": {
1451
+ "kennzahl": 100
1452
+ },
1228
1453
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
1229
1454
  "validFrom": 2026
1230
1455
  },
@@ -1234,6 +1459,9 @@ export const SKR04_2026: IChart = {
1234
1459
  "accountClass": 5,
1235
1460
  "accountType": "expense",
1236
1461
  "hgb275Position": "GuV 5",
1462
+ "euer": {
1463
+ "kennzahl": 100
1464
+ },
1237
1465
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1238
1466
  "validFrom": 2026
1239
1467
  },
@@ -1243,6 +1471,9 @@ export const SKR04_2026: IChart = {
1243
1471
  "accountClass": 5,
1244
1472
  "accountType": "expense",
1245
1473
  "hgb275Position": "GuV 5",
1474
+ "euer": {
1475
+ "kennzahl": 100
1476
+ },
1246
1477
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 20), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
1247
1478
  "validFrom": 2026
1248
1479
  },
@@ -1252,6 +1483,7 @@ export const SKR04_2026: IChart = {
1252
1483
  "accountClass": 5,
1253
1484
  "accountType": "expense",
1254
1485
  "hgb275Position": "GuV 5",
1486
+ "euerExclusion": "inventory",
1255
1487
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 20), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
1256
1488
  "validFrom": 2026
1257
1489
  },
@@ -1261,6 +1493,7 @@ export const SKR04_2026: IChart = {
1261
1493
  "accountClass": 5,
1262
1494
  "accountType": "expense",
1263
1495
  "hgb275Position": "GuV 5",
1496
+ "euerExclusion": "inventory",
1264
1497
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 20), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
1265
1498
  "validFrom": 2026
1266
1499
  },
@@ -1270,6 +1503,9 @@ export const SKR04_2026: IChart = {
1270
1503
  "accountClass": 5,
1271
1504
  "accountType": "expense",
1272
1505
  "hgb275Position": "GuV 5",
1506
+ "euer": {
1507
+ "kennzahl": 110
1508
+ },
1273
1509
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1274
1510
  "validFrom": 2026
1275
1511
  },
@@ -1279,6 +1515,9 @@ export const SKR04_2026: IChart = {
1279
1515
  "accountClass": 6,
1280
1516
  "accountType": "expense",
1281
1517
  "hgb275Position": "GuV 6",
1518
+ "euer": {
1519
+ "kennzahl": 120
1520
+ },
1282
1521
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1283
1522
  "validFrom": 2026
1284
1523
  },
@@ -1288,6 +1527,9 @@ export const SKR04_2026: IChart = {
1288
1527
  "accountClass": 6,
1289
1528
  "accountType": "expense",
1290
1529
  "hgb275Position": "GuV 6",
1530
+ "euer": {
1531
+ "kennzahl": 120
1532
+ },
1291
1533
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1292
1534
  "validFrom": 2026
1293
1535
  },
@@ -1297,6 +1539,9 @@ export const SKR04_2026: IChart = {
1297
1539
  "accountClass": 6,
1298
1540
  "accountType": "expense",
1299
1541
  "hgb275Position": "GuV 6",
1542
+ "euer": {
1543
+ "kennzahl": 120
1544
+ },
1300
1545
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1301
1546
  "validFrom": 2026
1302
1547
  },
@@ -1306,6 +1551,9 @@ export const SKR04_2026: IChart = {
1306
1551
  "accountClass": 6,
1307
1552
  "accountType": "expense",
1308
1553
  "hgb275Position": "GuV 7",
1554
+ "euer": {
1555
+ "kennzahl": 131
1556
+ },
1309
1557
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1310
1558
  "validFrom": 2026
1311
1559
  },
@@ -1315,6 +1563,9 @@ export const SKR04_2026: IChart = {
1315
1563
  "accountClass": 6,
1316
1564
  "accountType": "expense",
1317
1565
  "hgb275Position": "GuV 7",
1566
+ "euer": {
1567
+ "kennzahl": 130
1568
+ },
1318
1569
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1319
1570
  "validFrom": 2026
1320
1571
  },
@@ -1324,6 +1575,9 @@ export const SKR04_2026: IChart = {
1324
1575
  "accountClass": 6,
1325
1576
  "accountType": "expense",
1326
1577
  "hgb275Position": "GuV 8",
1578
+ "euer": {
1579
+ "kennzahl": 183
1580
+ },
1327
1581
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1328
1582
  "validFrom": 2026
1329
1583
  },
@@ -1333,6 +1587,9 @@ export const SKR04_2026: IChart = {
1333
1587
  "accountClass": 6,
1334
1588
  "accountType": "expense",
1335
1589
  "hgb275Position": "GuV 8",
1590
+ "euer": {
1591
+ "kennzahl": 150
1592
+ },
1336
1593
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1337
1594
  "validFrom": 2026
1338
1595
  },
@@ -1342,6 +1599,9 @@ export const SKR04_2026: IChart = {
1342
1599
  "accountClass": 6,
1343
1600
  "accountType": "expense",
1344
1601
  "hgb275Position": "GuV 8",
1602
+ "euer": {
1603
+ "kennzahl": 223
1604
+ },
1345
1605
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1346
1606
  "validFrom": 2026
1347
1607
  },
@@ -1351,6 +1611,9 @@ export const SKR04_2026: IChart = {
1351
1611
  "accountClass": 6,
1352
1612
  "accountType": "expense",
1353
1613
  "hgb275Position": "GuV 8",
1614
+ "euer": {
1615
+ "kennzahl": 225
1616
+ },
1354
1617
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1355
1618
  "validFrom": 2026
1356
1619
  },
@@ -1360,6 +1623,9 @@ export const SKR04_2026: IChart = {
1360
1623
  "accountClass": 6,
1361
1624
  "accountType": "expense",
1362
1625
  "hgb275Position": "GuV 8",
1626
+ "euer": {
1627
+ "kennzahl": 228
1628
+ },
1363
1629
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1364
1630
  "validFrom": 2026
1365
1631
  },
@@ -1369,6 +1635,9 @@ export const SKR04_2026: IChart = {
1369
1635
  "accountClass": 6,
1370
1636
  "accountType": "expense",
1371
1637
  "hgb275Position": "GuV 8",
1638
+ "euer": {
1639
+ "kennzahl": 146
1640
+ },
1372
1641
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1373
1642
  "validFrom": 2026
1374
1643
  },
@@ -1378,6 +1647,9 @@ export const SKR04_2026: IChart = {
1378
1647
  "accountClass": 6,
1379
1648
  "accountType": "expense",
1380
1649
  "hgb275Position": "GuV 8",
1650
+ "euer": {
1651
+ "kennzahl": 145
1652
+ },
1381
1653
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1382
1654
  "validFrom": 2026
1383
1655
  },
@@ -1387,6 +1659,9 @@ export const SKR04_2026: IChart = {
1387
1659
  "accountClass": 6,
1388
1660
  "accountType": "expense",
1389
1661
  "hgb275Position": "GuV 8",
1662
+ "euer": {
1663
+ "kennzahl": 146
1664
+ },
1390
1665
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1391
1666
  "validFrom": 2026
1392
1667
  },
@@ -1396,6 +1671,9 @@ export const SKR04_2026: IChart = {
1396
1671
  "accountClass": 6,
1397
1672
  "accountType": "expense",
1398
1673
  "hgb275Position": "GuV 8",
1674
+ "euer": {
1675
+ "kennzahl": 146
1676
+ },
1399
1677
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1400
1678
  "validFrom": 2026
1401
1679
  },
@@ -1405,6 +1683,9 @@ export const SKR04_2026: IChart = {
1405
1683
  "accountClass": 6,
1406
1684
  "accountType": "expense",
1407
1685
  "hgb275Position": "GuV 8",
1686
+ "euer": {
1687
+ "kennzahl": 224
1688
+ },
1408
1689
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1409
1690
  "validFrom": 2026
1410
1691
  },
@@ -1414,6 +1695,9 @@ export const SKR04_2026: IChart = {
1414
1695
  "accountClass": 6,
1415
1696
  "accountType": "expense",
1416
1697
  "hgb275Position": "GuV 8",
1698
+ "euer": {
1699
+ "kennzahl": 174
1700
+ },
1417
1701
  "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)",
1418
1702
  "validFrom": 2026
1419
1703
  },
@@ -1423,6 +1707,9 @@ export const SKR04_2026: IChart = {
1423
1707
  "accountClass": 6,
1424
1708
  "accountType": "expense",
1425
1709
  "hgb275Position": "GuV 8",
1710
+ "euer": {
1711
+ "kennzahl": 164
1712
+ },
1426
1713
  "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)",
1427
1714
  "validFrom": 2026
1428
1715
  },
@@ -1432,6 +1719,9 @@ export const SKR04_2026: IChart = {
1432
1719
  "accountClass": 6,
1433
1720
  "accountType": "expense",
1434
1721
  "hgb275Position": "GuV 8",
1722
+ "euer": {
1723
+ "kennzahl": 120
1724
+ },
1435
1725
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1436
1726
  "validFrom": 2026
1437
1727
  },
@@ -1441,6 +1731,9 @@ export const SKR04_2026: IChart = {
1441
1731
  "accountClass": 6,
1442
1732
  "accountType": "expense",
1443
1733
  "hgb275Position": "GuV 8",
1734
+ "euer": {
1735
+ "kennzahl": 221
1736
+ },
1444
1737
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1445
1738
  "validFrom": 2026
1446
1739
  },
@@ -1450,6 +1743,9 @@ export const SKR04_2026: IChart = {
1450
1743
  "accountClass": 6,
1451
1744
  "accountType": "expense",
1452
1745
  "hgb275Position": "GuV 8",
1746
+ "euer": {
1747
+ "kennzahl": 229
1748
+ },
1453
1749
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1454
1750
  "validFrom": 2026
1455
1751
  },
@@ -1459,6 +1755,9 @@ export const SKR04_2026: IChart = {
1459
1755
  "accountClass": 6,
1460
1756
  "accountType": "expense",
1461
1757
  "hgb275Position": "GuV 8",
1758
+ "euer": {
1759
+ "kennzahl": 280
1760
+ },
1462
1761
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1463
1762
  "validFrom": 2026
1464
1763
  },
@@ -1468,6 +1767,9 @@ export const SKR04_2026: IChart = {
1468
1767
  "accountClass": 6,
1469
1768
  "accountType": "expense",
1470
1769
  "hgb275Position": "GuV 8",
1770
+ "euer": {
1771
+ "kennzahl": 280
1772
+ },
1471
1773
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1472
1774
  "validFrom": 2026
1473
1775
  },
@@ -1477,6 +1779,9 @@ export const SKR04_2026: IChart = {
1477
1779
  "accountClass": 6,
1478
1780
  "accountType": "expense",
1479
1781
  "hgb275Position": "GuV 8",
1782
+ "euer": {
1783
+ "kennzahl": 229
1784
+ },
1480
1785
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1481
1786
  "validFrom": 2026
1482
1787
  },
@@ -1486,6 +1791,9 @@ export const SKR04_2026: IChart = {
1486
1791
  "accountClass": 6,
1487
1792
  "accountType": "expense",
1488
1793
  "hgb275Position": "GuV 8",
1794
+ "euer": {
1795
+ "kennzahl": 281
1796
+ },
1489
1797
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1490
1798
  "validFrom": 2026
1491
1799
  },
@@ -1495,6 +1803,9 @@ export const SKR04_2026: IChart = {
1495
1803
  "accountClass": 6,
1496
1804
  "accountType": "expense",
1497
1805
  "hgb275Position": "GuV 8",
1806
+ "euer": {
1807
+ "kennzahl": 194
1808
+ },
1498
1809
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1499
1810
  "validFrom": 2026
1500
1811
  },
@@ -1504,6 +1815,9 @@ export const SKR04_2026: IChart = {
1504
1815
  "accountClass": 6,
1505
1816
  "accountType": "expense",
1506
1817
  "hgb275Position": "GuV 8",
1818
+ "euer": {
1819
+ "kennzahl": 194
1820
+ },
1507
1821
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1508
1822
  "validFrom": 2026
1509
1823
  },
@@ -1513,6 +1827,9 @@ export const SKR04_2026: IChart = {
1513
1827
  "accountClass": 6,
1514
1828
  "accountType": "expense",
1515
1829
  "hgb275Position": "GuV 8",
1830
+ "euer": {
1831
+ "kennzahl": 194
1832
+ },
1516
1833
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1517
1834
  "validFrom": 2026
1518
1835
  },
@@ -1522,6 +1839,9 @@ export const SKR04_2026: IChart = {
1522
1839
  "accountClass": 6,
1523
1840
  "accountType": "expense",
1524
1841
  "hgb275Position": "GuV 8",
1842
+ "euer": {
1843
+ "kennzahl": 183
1844
+ },
1525
1845
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1526
1846
  "validFrom": 2026
1527
1847
  },
@@ -1531,6 +1851,9 @@ export const SKR04_2026: IChart = {
1531
1851
  "accountClass": 6,
1532
1852
  "accountType": "expense",
1533
1853
  "hgb275Position": "GuV 8",
1854
+ "euer": {
1855
+ "kennzahl": 183
1856
+ },
1534
1857
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
1535
1858
  "validFrom": 2026
1536
1859
  },
@@ -1540,6 +1863,7 @@ export const SKR04_2026: IChart = {
1540
1863
  "accountClass": 6,
1541
1864
  "accountType": "expense",
1542
1865
  "hgb275Position": "GuV 8",
1866
+ "euerExclusion": "valuation",
1543
1867
  "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)",
1544
1868
  "validFrom": 2026
1545
1869
  },
@@ -1549,6 +1873,7 @@ export const SKR04_2026: IChart = {
1549
1873
  "accountClass": 6,
1550
1874
  "accountType": "expense",
1551
1875
  "hgb275Position": "GuV 8",
1876
+ "euerExclusion": "valuation",
1552
1877
  "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)",
1553
1878
  "validFrom": 2026
1554
1879
  },
@@ -1570,6 +1895,9 @@ export const SKR04_2026: IChart = {
1570
1895
  "role": "base"
1571
1896
  },
1572
1897
  "hgb275Position": "GuV 8",
1898
+ "euer": {
1899
+ "kennzahl": 102
1900
+ },
1573
1901
  "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
1574
1902
  "validFrom": 2026
1575
1903
  },
@@ -1592,6 +1920,9 @@ export const SKR04_2026: IChart = {
1592
1920
  "role": "base"
1593
1921
  },
1594
1922
  "hgb275Position": "GuV 8",
1923
+ "euer": {
1924
+ "kennzahl": 102
1925
+ },
1595
1926
  "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
1596
1927
  "validFrom": 2026
1597
1928
  },
@@ -1613,6 +1944,9 @@ export const SKR04_2026: IChart = {
1613
1944
  "role": "base"
1614
1945
  },
1615
1946
  "hgb275Position": "GuV 8",
1947
+ "euer": {
1948
+ "kennzahl": 102
1949
+ },
1616
1950
  "provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
1617
1951
  "validFrom": 2026
1618
1952
  },
@@ -1623,6 +1957,9 @@ export const SKR04_2026: IChart = {
1623
1957
  "accountType": "revenue",
1624
1958
  "accountRole": "asset_sale_proceeds",
1625
1959
  "hgb275Position": "GuV 8",
1960
+ "euer": {
1961
+ "kennzahl": 102
1962
+ },
1626
1963
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1627
1964
  "validFrom": 2026
1628
1965
  },
@@ -1633,6 +1970,9 @@ export const SKR04_2026: IChart = {
1633
1970
  "accountType": "revenue",
1634
1971
  "accountRole": "asset_sale_proceeds",
1635
1972
  "hgb275Position": "GuV 8",
1973
+ "euer": {
1974
+ "kennzahl": 102
1975
+ },
1636
1976
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1637
1977
  "validFrom": 2026
1638
1978
  },
@@ -1643,6 +1983,9 @@ export const SKR04_2026: IChart = {
1643
1983
  "accountType": "revenue",
1644
1984
  "accountRole": "asset_sale_proceeds",
1645
1985
  "hgb275Position": "GuV 8",
1986
+ "euer": {
1987
+ "kennzahl": 102
1988
+ },
1646
1989
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1647
1990
  "validFrom": 2026
1648
1991
  },
@@ -1653,6 +1996,9 @@ export const SKR04_2026: IChart = {
1653
1996
  "accountType": "revenue",
1654
1997
  "accountRole": "asset_sale_proceeds",
1655
1998
  "hgb275Position": "GuV 8",
1999
+ "euer": {
2000
+ "kennzahl": 102
2001
+ },
1656
2002
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1657
2003
  "validFrom": 2026
1658
2004
  },
@@ -1663,6 +2009,9 @@ export const SKR04_2026: IChart = {
1663
2009
  "accountType": "expense",
1664
2010
  "accountRole": "disposal_book_value",
1665
2011
  "hgb275Position": "GuV 8",
2012
+ "euer": {
2013
+ "kennzahl": 135
2014
+ },
1666
2015
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1667
2016
  "validFrom": 2026
1668
2017
  },
@@ -1673,6 +2022,9 @@ export const SKR04_2026: IChart = {
1673
2022
  "accountType": "expense",
1674
2023
  "accountRole": "disposal_book_value",
1675
2024
  "hgb275Position": "GuV 8",
2025
+ "euer": {
2026
+ "kennzahl": 135
2027
+ },
1676
2028
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1677
2029
  "validFrom": 2026
1678
2030
  },
@@ -1683,6 +2035,9 @@ export const SKR04_2026: IChart = {
1683
2035
  "accountType": "expense",
1684
2036
  "accountRole": "disposal_book_value",
1685
2037
  "hgb275Position": "GuV 8",
2038
+ "euer": {
2039
+ "kennzahl": 135
2040
+ },
1686
2041
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1687
2042
  "validFrom": 2026
1688
2043
  },
@@ -1693,6 +2048,9 @@ export const SKR04_2026: IChart = {
1693
2048
  "accountType": "expense",
1694
2049
  "accountRole": "disposal_book_value",
1695
2050
  "hgb275Position": "GuV 8",
2051
+ "euer": {
2052
+ "kennzahl": 135
2053
+ },
1696
2054
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1697
2055
  "validFrom": 2026
1698
2056
  },
@@ -1702,6 +2060,9 @@ export const SKR04_2026: IChart = {
1702
2060
  "accountClass": 7,
1703
2061
  "accountType": "revenue",
1704
2062
  "hgb275Position": "GuV 11",
2063
+ "euer": {
2064
+ "kennzahl": 103
2065
+ },
1705
2066
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1706
2067
  "validFrom": 2026
1707
2068
  },
@@ -1711,6 +2072,9 @@ export const SKR04_2026: IChart = {
1711
2072
  "accountClass": 7,
1712
2073
  "accountType": "expense",
1713
2074
  "hgb275Position": "GuV 13",
2075
+ "euer": {
2076
+ "kennzahl": 234
2077
+ },
1714
2078
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1715
2079
  "validFrom": 2026
1716
2080
  },
@@ -1719,6 +2083,7 @@ export const SKR04_2026: IChart = {
1719
2083
  "accountName": "Saldenvorträge Sachkonten",
1720
2084
  "accountClass": 9,
1721
2085
  "accountType": "equity",
2086
+ "euerExclusion": "closing",
1722
2087
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1723
2088
  "validFrom": 2026
1724
2089
  },
@@ -1728,6 +2093,7 @@ export const SKR04_2026: IChart = {
1728
2093
  "accountClass": 9,
1729
2094
  "accountType": "asset",
1730
2095
  "hgb266Position": "Aktiva B.II.1",
2096
+ "euerExclusion": "closing",
1731
2097
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
1732
2098
  "validFrom": 2026
1733
2099
  },
@@ -1737,6 +2103,7 @@ export const SKR04_2026: IChart = {
1737
2103
  "accountClass": 9,
1738
2104
  "accountType": "liability",
1739
2105
  "hgb266Position": "Passiva C.4",
2106
+ "euerExclusion": "closing",
1740
2107
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
1741
2108
  "validFrom": 2026
1742
2109
  },
@@ -1745,6 +2112,7 @@ export const SKR04_2026: IChart = {
1745
2112
  "accountName": "Gewinn- und Verlustkonto (Abschluss)",
1746
2113
  "accountClass": 9,
1747
2114
  "accountType": "equity",
2115
+ "euerExclusion": "closing",
1748
2116
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
1749
2117
  "validFrom": 2026
1750
2118
  },
@@ -1754,6 +2122,7 @@ export const SKR04_2026: IChart = {
1754
2122
  "accountClass": 9,
1755
2123
  "accountType": "asset",
1756
2124
  "hgb266Position": "Aktiva B.II.1",
2125
+ "euerExclusion": "valuation",
1757
2126
  "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)",
1758
2127
  "validFrom": 2026
1759
2128
  },
@@ -1763,6 +2132,7 @@ export const SKR04_2026: IChart = {
1763
2132
  "accountClass": 9,
1764
2133
  "accountType": "liability",
1765
2134
  "hgb266Position": "Passiva C.8",
2135
+ "euerExclusion": "valuation",
1766
2136
  "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)",
1767
2137
  "validFrom": 2026
1768
2138
  },
@@ -1772,6 +2142,7 @@ export const SKR04_2026: IChart = {
1772
2142
  "accountClass": 9,
1773
2143
  "accountType": "asset",
1774
2144
  "hgb266Position": "Aktiva B.IV",
2145
+ "euerExclusion": "valuation",
1775
2146
  "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)",
1776
2147
  "validFrom": 2026
1777
2148
  },
@@ -1781,6 +2152,7 @@ export const SKR04_2026: IChart = {
1781
2152
  "accountClass": 9,
1782
2153
  "accountType": "liability",
1783
2154
  "hgb266Position": "Passiva C.2",
2155
+ "euerExclusion": "valuation",
1784
2156
  "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)",
1785
2157
  "validFrom": 2026
1786
2158
  },
@@ -1790,6 +2162,7 @@ export const SKR04_2026: IChart = {
1790
2162
  "accountClass": 9,
1791
2163
  "accountType": "liability",
1792
2164
  "hgb266Position": "Passiva C.4",
2165
+ "euerExclusion": "valuation",
1793
2166
  "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)",
1794
2167
  "validFrom": 2026
1795
2168
  },
@@ -1799,6 +2172,7 @@ export const SKR04_2026: IChart = {
1799
2172
  "accountClass": 9,
1800
2173
  "accountType": "asset",
1801
2174
  "hgb266Position": "Aktiva B.II.4",
2175
+ "euerExclusion": "valuation",
1802
2176
  "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)",
1803
2177
  "validFrom": 2026
1804
2178
  },
@@ -1807,6 +2181,7 @@ export const SKR04_2026: IChart = {
1807
2181
  "accountName": "Statistisches Gegenkonto",
1808
2182
  "accountClass": 9,
1809
2183
  "accountType": "equity",
2184
+ "euerExclusion": "closing",
1810
2185
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
1811
2186
  "validFrom": 2026
1812
2187
  }