@fin.cx/chartdata 2.13.0 → 2.15.0

package/dist_ts/00_commitinfo_data.js

@@ -3,7 +3,7 @@
  */
 export const commitinfo = {
     name: '@fin.cx/chartdata',
-    version: '2.13.0',
-    description: 'Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, and UStVA-Kennzahl mappings'
+    version: '2.15.0',
+    description: 'Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, UStVA-Kennzahl and Anlage EÜR mappings'
 };
-//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiMDBfY29tbWl0aW5mb19kYXRhLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvMDBfY29tbWl0aW5mb19kYXRhLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOztHQUVHO0FBQ0gsTUFBTSxDQUFDLE1BQU0sVUFBVSxHQUFHO0lBQ3hCLElBQUksRUFBRSxtQkFBbUI7SUFDekIsT0FBTyxFQUFFLFFBQVE7SUFDakIsV0FBVyxFQUFFLHVJQUF1STtDQUNySixDQUFBIn0=
+//# sourceMappingURL=data:application/json;base64,eyJ2ZXJzaW9uIjozLCJmaWxlIjoiMDBfY29tbWl0aW5mb19kYXRhLmpzIiwic291cmNlUm9vdCI6IiIsInNvdXJjZXMiOlsiLi4vdHMvMDBfY29tbWl0aW5mb19kYXRhLnRzIl0sIm5hbWVzIjpbXSwibWFwcGluZ3MiOiJBQUFBOztHQUVHO0FBQ0gsTUFBTSxDQUFDLE1BQU0sVUFBVSxHQUFHO0lBQ3hCLElBQUksRUFBRSxtQkFBbUI7SUFDekIsT0FBTyxFQUFFLFFBQVE7SUFDakIsV0FBVyxFQUFFLGtKQUFrSjtDQUNoSyxDQUFBIn0=

package/dist_ts/chartdata.euer.d.ts

@@ -0,0 +1,67 @@
+/**
+ * The Anlage EÜR (standardised Einnahmenüberschussrechnung, § 60 Abs. 4
+ * EStDV) of the form years the datasets serve: the lines an account's
+ * movements can go to, with their Kennzahlen, their line numbers per year and
+ * the form's wording (amtliches Werk, § 5 UrhG — public domain).
+ *
+ * Read from the BMF's published forms: "Standardisierte Einnahmenüberschuss-
+ * rechnung nach § 60 Absatz 4 EStDV; Anlage EÜR 2025" (BMF-Schreiben of
+ * 2025-08-29, IV C 6 - S 2142/00023/010/001) and "… Anlage EÜR 2026"
+ * (2026-09-01, IV C 6 - S 2142/00024/010/001), with their Anleitungen. The
+ * two years list the same lines under the same Kennzahlen; 2026 inserts
+ * Zeile 27 (Bildung Rücklage Tierbewertung, from the Anlage LuF), so the
+ * goods are Zeile 27 in 2025 and 29 in 2026, and every later line is one
+ * number higher in 2026.
+ *
+ * The table holds the lines of the Betriebseinnahmen, the Betriebsausgaben
+ * and the Entnahmen and Einlagen that carry a Kennzahl of their own. Sums,
+ * transfers ("Übertrag") and the transfers from the Anlage LuF (2026
+ * Zeilen 25 to 27) are not lines an account's movements go to.
+ */
+import type { IChartAccount, IEuerForm, IEuerFormLine, TEuerAccountLines } from './chartdata.types.js';
+/** The Anlage EÜR of each form year, by year. */
+export declare const ANLAGE_EUER_FORMS: IEuerForm[];
+/**
+ * The Kennzahl a Kleinunternehmer (§ 19 Abs. 1 UStG) states every receipt
+ * under but those of Zeilen 18 to 22: "Die Zeilen 15 bis 17 sind von
+ * Kleinunternehmern in der Regel nicht zu verwenden" (Anleitung, Zeile 12).
+ * `euerLinesOf` and `getEuerLines` with `smallBusiness` take the taxable (Kz 112) and the
+ * tax-free or non-taxable receipts (Kz 103) there. Zeile 13 (Kz 119), the
+ * "davon" of the non-taxable receipts and those under § 19 Abs. 2 Satz 1
+ * Nr. 1 und 2 UStG within Zeile 12, is stated "nachrichtlich" (Anleitung,
+ * Zeile 13): no account resolves to it, since an account does not tell which
+ * of its receipts fall under it, so that amount stays with the caller.
+ */
+export declare const EUER_SMALL_BUSINESS_KENNZAHL = 111;
+/** The form years the table holds, ascending. */
+export declare function listEuerFormYears(): number[];
+/**
+ * The Anlage EÜR of a form year. Throws for a year the table does not hold —
+ * a form's lines must never fall back to another year's silently.
+ */
+export declare function getEuerForm(year: number): IEuerForm;
+/** A line of a form year by its Kennzahl; throws where the year's table has none. */
+export declare function getEuerFormLine(year: number, kennzahl: number): IEuerFormLine;
+/** Options of `getEuerLines`. */
+export interface IEuerLinesOptions {
+    /** the business is a Kleinunternehmer (§ 19 Abs. 1 UStG): its taxable and tax-free receipts go to Kz 111 */
+    smallBusiness?: boolean;
+}
+/**
+ * The lines of an account in a form year, resolved from the account's
+ * mapping (`IChartAccount.euer`, `euerExclusion`). Throws for an account that
+ * has neither, which a dataset of this package never holds.
+ */
+export declare function euerLinesOf(account: IChartAccount, formYear: number, options?: IEuerLinesOptions): TEuerAccountLines;
+/** An amount on a line of the Anlage EÜR, in integer cents. */
+export interface IEuerAmount {
+    line: IEuerFormLine;
+    cents: number;
+}
+/**
+ * What an account's movements of a period, its debits and its credits in
+ * integer cents, amount to on its lines: a netted line counts its own side
+ * less the other (it may come out negative: a credit note's reversal), a split
+ * account each side on its line, an excluded one nothing.
+ */
+export declare function euerAmountsOf(lines: TEuerAccountLines, debitCents: number, creditCents: number): IEuerAmount[];

package/dist_ts/chartdata.euer.js

@@ -0,0 +1,162 @@
+const INCOME = 'income';
+const EXPENSE = 'expense';
+/** Every line once, with its line numbers on the 2025 and the 2026 form. */
+const ROWS = [
+    // 1. Betriebseinnahmen
+    [111, 12, 12, INCOME, 1, 'Betriebseinnahmen als umsatzsteuerlicher Kleinunternehmer (nach § 19 Abs. 1 UStG)'],
+    [119, 13, 13, INCOME, 0, 'davon nicht steuerbare Umsätze sowie Umsätze nach § 19 Abs. 2 Satz 1 Nr. 1 und 2 sowie Satz 2 UStG'],
+    [104, 14, 14, INCOME, 1, 'Betriebseinnahmen als Land- und Forstwirt, soweit die Durchschnittssatzbesteuerung nach § 24 UStG angewandt wird'],
+    [112, 15, 15, INCOME, 1, 'Umsatzsteuerpflichtige Betriebseinnahmen (ohne solche zum ermäßigten Steuersatz von 0 %)'],
+    [103, 16, 16, INCOME, 1, 'Betriebseinnahmen, die umsatzsteuerfrei (§ 4 UStG) oder nicht umsatzsteuerbar sind oder nach § 12 Abs. 3 UStG dem ermäßigten Steuersatz von 0 % unterliegen oder für die der Leistungsempfänger die Umsatzsteuer nach § 13b UStG schuldet'],
+    [140, 17, 17, INCOME, 1, 'Vereinnahmte Umsatzsteuer sowie Umsatzsteuer auf unentgeltliche Wertabgaben'],
+    [141, 18, 18, INCOME, 1, 'Vom Finanzamt erstattete und ggf. verrechnete Umsatzsteuer'],
+    [102, 19, 19, INCOME, 1, 'Veräußerung oder Entnahme von Anlagevermögen'],
+    [106, 20, 20, INCOME, 1, 'Private Kfz-Nutzung'],
+    [108, 21, 21, INCOME, 1, 'Sonstige Sach-, Nutzungs- und Leistungsentnahmen'],
+    // 2. Betriebsausgaben
+    [195, 24, 24, EXPENSE, 1, 'Betriebsausgabenpauschale für bestimmte Berufsgruppen'],
+    [100, 27, 29, EXPENSE, 1, 'Waren, Rohstoffe und Hilfsstoffe einschließlich der Nebenkosten'],
+    [110, 29, 30, EXPENSE, 1, 'Bezogene Fremdleistungen'],
+    [120, 30, 31, EXPENSE, 1, 'Ausgaben für eigenes Personal (z. B. Gehälter, Löhne und Versicherungsbeiträge)'],
+    [136, 31, 32, EXPENSE, 1, 'AfA auf Grundstücke/grundstücksgleiche Rechte'],
+    [131, 32, 33, EXPENSE, 1, 'AfA auf immaterielle Wirtschaftsgüter'],
+    [130, 33, 34, EXPENSE, 1, 'AfA auf bewegliche Wirtschaftsgüter'],
+    [134, 34, 35, EXPENSE, 1, 'Sonderabschreibungen nach § 7b EStG und § 7g Abs. 5 und 6 EStG'],
+    [138, 35, 36, EXPENSE, 1, 'Herabsetzungsbeträge nach § 7g Abs. 2 Satz 3 EStG'],
+    [132, 36, 37, EXPENSE, 1, 'Aufwendungen für geringwertige Wirtschaftsgüter nach § 6 Abs. 2 EStG'],
+    [137, 37, 38, EXPENSE, 1, 'Auflösung Sammelposten nach § 6 Abs. 2a EStG'],
+    [135, 38, 39, EXPENSE, 1, 'Restbuchwerte der ausgeschiedenen Anlagegüter'],
+    [150, 39, 40, EXPENSE, 1, 'Miete/Pacht für Geschäftsräume und betrieblich genutzte Grundstücke'],
+    [152, 40, 41, EXPENSE, 1, 'Aufwendungen für doppelte Haushaltsführung (z. B. Miete)'],
+    [151, 41, 42, EXPENSE, 1, 'Sonstige Aufwendungen für betrieblich genutzte Grundstücke (ohne Schuldzinsen und AfA)'],
+    [153, 42, 43, EXPENSE, 0, 'davon Erhaltungsaufwendungen'],
+    [280, 43, 44, EXPENSE, 1, 'Aufwendungen für Telekommunikation (z. B. Telefon, Internet)'],
+    [221, 44, 45, EXPENSE, 1, 'Übernachtungs- und Reisenebenkosten bei Geschäftsreisen des Steuerpflichtigen'],
+    [281, 45, 46, EXPENSE, 1, 'Fortbildungskosten (ohne Reisekosten)'],
+    [194, 46, 47, EXPENSE, 1, 'Kosten für Rechts- und Steuerberatung, Buchführung'],
+    [222, 47, 48, EXPENSE, 1, 'Miete/Leasing für bewegliche Wirtschaftsgüter (ohne Kfz)'],
+    [225, 48, 49, EXPENSE, 1, 'Erhaltungsaufwendungen (z. B. Instandhaltung, Wartung, Reparatur; ohne solche für Gebäude und Kfz)'],
+    [223, 49, 50, EXPENSE, 1, 'Beiträge, Gebühren, Abgaben und Versicherungen (ohne solche für Gebäude und Kfz)'],
+    [228, 50, 51, EXPENSE, 1, 'Laufende EDV-Kosten (z. B. Beratung, Wartung, Reparatur)'],
+    [229, 51, 52, EXPENSE, 1, 'Arbeitsmittel (z. B. Bürobedarf, Porto, Fachliteratur)'],
+    [226, 52, 53, EXPENSE, 1, 'Kosten für Abfallbeseitigung und Entsorgung'],
+    [227, 53, 54, EXPENSE, 1, 'Kosten für Verpackung und Transport'],
+    [224, 54, 55, EXPENSE, 1, 'Werbekosten (z. B. Inserate, Werbespots, Plakate)'],
+    [232, 55, 56, EXPENSE, 1, 'Schuldzinsen zur Finanzierung von Anschaffungs- und Herstellungskosten von Wirtschaftsgütern des Anlagevermögens (ohne häusliches Arbeitszimmer)'],
+    [234, 56, 57, EXPENSE, 1, 'Übrige Schuldzinsen'],
+    [185, 57, 58, EXPENSE, 1, 'Gezahlte und nach § 15 UStG abziehbare Vorsteuerbeträge'],
+    [186, 58, 59, EXPENSE, 1, 'An das Finanzamt gezahlte und ggf. verrechnete Umsatzsteuer'],
+    [183, 60, 61, EXPENSE, 1, 'Übrige unbeschränkt abziehbare Betriebsausgaben'],
+    [164, 62, 63, EXPENSE, 0, 'Geschenke (nicht abziehbar)'],
+    [174, 62, 63, EXPENSE, 1, 'Geschenke (abziehbar)'],
+    [165, 63, 64, EXPENSE, 0, 'Bewirtungsaufwendungen (nicht abziehbar)'],
+    [175, 63, 64, EXPENSE, 1, 'Bewirtungsaufwendungen (abziehbar)'],
+    [171, 64, 65, EXPENSE, 1, 'Verpflegungsmehraufwendungen'],
+    [162, 65, 66, EXPENSE, 0, 'Aufwendungen für ein häusliches Arbeitszimmer (nicht abziehbar)'],
+    [172, 65, 66, EXPENSE, 1, 'Aufwendungen für ein häusliches Arbeitszimmer (abziehbar)'],
+    [163, 66, 67, EXPENSE, 1, 'Tagespauschale für die Tätigkeit in der häuslichen Wohnung'],
+    [168, 67, 68, EXPENSE, 0, 'Sonstige beschränkt abziehbare Betriebsausgaben (nicht abziehbar)'],
+    [177, 67, 68, EXPENSE, 1, 'Sonstige beschränkt abziehbare Betriebsausgaben (abziehbar)'],
+    [144, 68, 69, EXPENSE, 1, 'Kfz-Kosten und andere Fahrtkosten: Leasingkosten'],
+    [145, 69, 70, EXPENSE, 1, 'Kfz-Kosten und andere Fahrtkosten: Steuern, Versicherungen und Maut'],
+    [146, 70, 71, EXPENSE, 1, 'Sonstige tatsächliche Fahrtkosten ohne AfA und Zinsen (z. B. Reparaturen, Wartungen, Treibstoff, Kosten für Flugstrecken, Kosten für öffentliche Verkehrsmittel)'],
+    [147, 71, 72, EXPENSE, 1, 'Fahrtkosten für nicht zum Betriebsvermögen gehörende Fahrzeuge (Nutzungseinlage)'],
+    [142, 72, 73, EXPENSE, -1, 'Fahrtkosten für Wege zwischen Wohnung und erster Betriebsstätte; Familienheimfahrten (pauschaliert oder tatsächlich)'],
+    [176, 73, 74, EXPENSE, 1, 'Mindestens abziehbare Fahrtkosten für Wege zwischen Wohnung und erster Betriebsstätte (Entfernungspauschale); Familienheimfahrten'],
+    [139, 74, 75, EXPENSE, -1, 'Nicht abziehbare Beträge'],
+    // 5. Zusätzliche Angaben bei Einzelunternehmen: Entnahmen und Einlagen i. S. d. § 4 Abs. 4a EStG
+    [122, 106, 107, 'private', 0, 'Entnahmen einschließlich Sach-, Leistungs- und Nutzungsentnahmen'],
+    [123, 107, 108, 'private', 0, 'Einlagen einschließlich Sach-, Leistungs- und Nutzungseinlagen'],
+];
+/** The side a line counts: receipts and Einlagen credit, expenses and Entnahmen debit. */
+const sideOf = (kennzahlArg, sectionArg) => sectionArg === 'income' || kennzahlArg === 123 ? 'credit' : 'debit';
+const formOf = (yearArg, provenanceArg) => ({
+    year: yearArg,
+    lines: ROWS.map(([kennzahl, line2025, line2026, section, sign, label]) => ({
+        kennzahl,
+        line: yearArg === 2025 ? line2025 : line2026,
+        label,
+        section,
+        sign,
+        side: sideOf(kennzahl, section),
+    })),
+    provenance: provenanceArg,
+});
+/** The Anlage EÜR of each form year, by year. */
+export const ANLAGE_EUER_FORMS = [
+    formOf(2025, 'BMF-Schreiben 2025-08-29 (IV C 6 - S 2142/00023/010/001), Anlage EÜR 2025 and its Anleitung; lines read 2026-10-07'),
+    formOf(2026, 'BMF-Schreiben 2026-09-01 (IV C 6 - S 2142/00024/010/001), Anlage EÜR 2026 and its Anleitung; lines read 2026-10-07'),
+];
+/**
+ * The Kennzahl a Kleinunternehmer (§ 19 Abs. 1 UStG) states every receipt
+ * under but those of Zeilen 18 to 22: "Die Zeilen 15 bis 17 sind von
+ * Kleinunternehmern in der Regel nicht zu verwenden" (Anleitung, Zeile 12).
+ * `euerLinesOf` and `getEuerLines` with `smallBusiness` take the taxable (Kz 112) and the
+ * tax-free or non-taxable receipts (Kz 103) there. Zeile 13 (Kz 119), the
+ * "davon" of the non-taxable receipts and those under § 19 Abs. 2 Satz 1
+ * Nr. 1 und 2 UStG within Zeile 12, is stated "nachrichtlich" (Anleitung,
+ * Zeile 13): no account resolves to it, since an account does not tell which
+ * of its receipts fall under it, so that amount stays with the caller.
+ */
+export const EUER_SMALL_BUSINESS_KENNZAHL = 111;
+/** The form years the table holds, ascending. */
+export function listEuerFormYears() {
+    return ANLAGE_EUER_FORMS.map((formArg) => formArg.year);
+}
+/**
+ * The Anlage EÜR of a form year. Throws for a year the table does not hold —
+ * a form's lines must never fall back to another year's silently.
+ */
+export function getEuerForm(year) {
+    const form = ANLAGE_EUER_FORMS.find((candidateArg) => candidateArg.year === year);
+    if (!form) {
+        throw new Error(`No Anlage EÜR for ${year}. Available: ${listEuerFormYears().join(', ')}`);
+    }
+    return form;
+}
+/** A line of a form year by its Kennzahl; throws where the year's table has none. */
+export function getEuerFormLine(year, kennzahl) {
+    const line = getEuerForm(year).lines.find((candidateArg) => candidateArg.kennzahl === kennzahl);
+    if (!line) {
+        throw new Error(`The Anlage EÜR ${year} has no line of Kz ${kennzahl}`);
+    }
+    return line;
+}
+/**
+ * The lines of an account in a form year, resolved from the account's
+ * mapping (`IChartAccount.euer`, `euerExclusion`). Throws for an account that
+ * has neither, which a dataset of this package never holds.
+ */
+export function euerLinesOf(account, formYear, options = {}) {
+    const lineOf = (kennzahlArg) => getEuerFormLine(formYear, options.smallBusiness && (kennzahlArg === 112 || kennzahlArg === 103) ? EUER_SMALL_BUSINESS_KENNZAHL : kennzahlArg);
+    if (account.euer && 'kennzahl' in account.euer) {
+        return { kind: 'netted', line: lineOf(account.euer.kennzahl) };
+    }
+    if (account.euer) {
+        return { kind: 'split', debitLine: lineOf(account.euer.debitKennzahl), creditLine: lineOf(account.euer.creditKennzahl) };
+    }
+    if (account.euerExclusion) {
+        return { kind: 'excluded', exclusion: account.euerExclusion };
+    }
+    throw new Error(`Account ${account.accountNumber} has neither an Anlage EÜR mapping nor an exclusion`);
+}
+/**
+ * What an account's movements of a period, its debits and its credits in
+ * integer cents, amount to on its lines: a netted line counts its own side
+ * less the other (it may come out negative: a credit note's reversal), a split
+ * account each side on its line, an excluded one nothing.
+ */
+export function euerAmountsOf(lines, debitCents, creditCents) {
+    switch (lines.kind) {
+        case 'netted':
+            return [{ line: lines.line, cents: lines.line.side === 'credit' ? creditCents - debitCents : debitCents - creditCents }];
+        case 'split':
+            return [
+                { line: lines.debitLine, cents: debitCents },
+                { line: lines.creditLine, cents: creditCents },
+            ];
+        case 'excluded':
+            return [];
+    }
+}
+//# 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package/dist_ts/chartdata.lookup.d.ts

@@ -1,4 +1,5 @@
-import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TAccountRole, TChartName, TMappingDimension } from './chartdata.types.js';
+import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TAccountRole, TChartName, TEuerAccountLines, TMappingDimension, TSecuritiesRole, TTaxRule } from './chartdata.types.js';
+import { type IEuerLinesOptions } from './chartdata.euer.js';
 /**
  * UStVA Kennzahlen driven by the tax scenario of a booking (not by a single
  * account). Verified against the stable UStVA layout; ERiC validation in the
@@ -20,8 +21,29 @@ export declare function getAccount(chart: TChartName, year: number, accountNumbe
  * chart's order. Throws for unknown chart/year combinations, as `getChart`.
  */
 export declare function getAccountsByRole(chart: TChartName, year: number, role: TAccountRole): IChartAccount[];
+/**
+ * The accounts of a chart with the securities role (`IChartAccount.securitiesRole`),
+ * in the chart's order: one without a tax rule and, where DATEV keeps one apart,
+ * one under § 3 Nr. 40 EStG / § 8b KStG. Throws for unknown chart/year
+ * combinations, as `getChart`.
+ */
+export declare function getAccountsBySecuritiesRole(chart: TChartName, year: number, role: TSecuritiesRole): IChartAccount[];
+/**
+ * The one account of a chart that books the securities role under the tax rule
+ * (`taxRule`; none: the account without one), or `null` where the chart keeps
+ * none for it. Throws for unknown chart/year combinations, as `getChart`.
+ */
+export declare function getSecuritiesAccount(chart: TChartName, year: number, role: TSecuritiesRole, taxRule?: TTaxRule): IChartAccount | null;
 /**
  * Coverage check for the accounts a ledger actually uses. Callers must treat
  * missing/unknown accounts as a hard error before generating filings.
  */
 export declare function getMappingCoverage(chart: TChartName, year: number, usedAccounts: string[], dimension: TMappingDimension): IMappingCoverage;
+/**
+ * The Anlage EÜR lines of a chart's account in a form year (`euerLinesOf`):
+ * where its movements go, or why they are no part of the form. `null` for an
+ * account the chart does not hold. Throws for an unknown chart, chart year or
+ * form year. The chart year and the form year are apart on purpose: a host
+ * that books a year on the nearest chart dataset states it on that year's form.
+ */
+export declare function getEuerLines(chart: TChartName, chartYear: number, accountNumber: string, formYear: number, options?: IEuerLinesOptions): TEuerAccountLines | null;

package/dist_ts/chartdata.lookup.js

@@ -1,3 +1,4 @@
+import { euerLinesOf } from './chartdata.euer.js';
 import { SKR03_2026 } from './data/skr03.2026.js';
 import { SKR04_2026 } from './data/skr04.2026.js';
 const CHARTS = [SKR03_2026, SKR04_2026];
@@ -49,6 +50,23 @@ export function getAccount(chart, year, accountNumber) {
 export function getAccountsByRole(chart, year, role) {
     return getChart(chart, year).accounts.filter((account) => account.accountRole === role);
 }
+/**
+ * The accounts of a chart with the securities role (`IChartAccount.securitiesRole`),
+ * in the chart's order: one without a tax rule and, where DATEV keeps one apart,
+ * one under § 3 Nr. 40 EStG / § 8b KStG. Throws for unknown chart/year
+ * combinations, as `getChart`.
+ */
+export function getAccountsBySecuritiesRole(chart, year, role) {
+    return getChart(chart, year).accounts.filter((account) => account.securitiesRole === role);
+}
+/**
+ * The one account of a chart that books the securities role under the tax rule
+ * (`taxRule`; none: the account without one), or `null` where the chart keeps
+ * none for it. Throws for unknown chart/year combinations, as `getChart`.
+ */
+export function getSecuritiesAccount(chart, year, role, taxRule) {
+    return getAccountsBySecuritiesRole(chart, year, role).find((account) => account.taxRule === taxRule) ?? null;
+}
 function hasMapping(account, dimension) {
     switch (dimension) {
         case 'ustva':
@@ -59,6 +77,8 @@ function hasMapping(account, dimension) {
             return account.hgb275Position !== undefined;
         case 'ebilanz':
             return account.ebilanzPosition !== undefined;
+        case 'euer':
+            return account.euer !== undefined || account.euerExclusion !== undefined;
     }
 }
 /**
@@ -84,4 +104,15 @@ export function getMappingCoverage(chart, year, usedAccounts, dimension) {
     }
     return { dimension, requested: usedAccounts.length, covered, missing, unknown };
 }
-//# sourceMappingURL=data:application/json;base64,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
+/**
+ * The Anlage EÜR lines of a chart's account in a form year (`euerLinesOf`):
+ * where its movements go, or why they are no part of the form. `null` for an
+ * account the chart does not hold. Throws for an unknown chart, chart year or
+ * form year. The chart year and the form year are apart on purpose: a host
+ * that books a year on the nearest chart dataset states it on that year's form.
+ */
+export function getEuerLines(chart, chartYear, accountNumber, formYear, options = {}) {
+    const account = getAccount(chart, chartYear, accountNumber);
+    return account ? euerLinesOf(account, formYear, options) : null;
+}
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package/dist_ts/chartdata.types.d.ts

@@ -13,6 +13,55 @@ export type TAccountType = 'asset' | 'liability' | 'equity' | 'revenue' | 'expen
  *   books with ("Anlagenabgänge … (Restbuchwert …)"), an expense account.
  */
 export type TAccountRole = 'asset_sale_proceeds' | 'disposal_book_value';
+/**
+ * What an account books of a business's securities (Wertpapiere): holding
+ * them, their income, their sale, their valuation at a closing date and the
+ * taxes withheld from their income. A booking of securities finds its
+ * account by this role together with the account's `taxRule`: within a
+ * chart, no two accounts share both.
+ * - holdings, by the balance-sheet item (§ 266 Abs. 2 HGB):
+ *   'holding_fixed' (Wertpapiere des Anlagevermögens, A.III.5),
+ *   'holding_fixed_shares' (those whose income falls under the
+ *   Teileinkünfteverfahren, A.III.5), 'holding_fixed_bonds' (fixed-interest
+ *   ones, A.III.5), 'holding_current' (sonstige Wertpapiere, B.III.2);
+ * - their income (dividends, distributions, coupons) by whether the
+ *   securities are fixed or current assets: 'income_fixed', 'income_current';
+ * - the sale of current assets, stated net: 'sale_gain_current',
+ *   'sale_loss_current';
+ * - the sale of fixed assets, stated gross on the accounts of a fixed asset's
+ *   disposal (`accountRole`): what it fetched, 'sale_proceeds_fixed_gain' and
+ *   'sale_proceeds_fixed_loss', and the book value it leaves the books with,
+ *   'book_value_fixed_gain' and 'book_value_fixed_loss', by whether the sale
+ *   makes a book gain or a book loss;
+ * - the costs of a sale DATEV states apart, 'sale_costs_gain' and
+ *   'sale_costs_loss' (§ 8b Abs. 2 Satz 2 KStG);
+ * - the valuation at a closing date (§ 253 Abs. 3 to 5 HGB): a fixed asset's
+ *   write-down for a lasting or a temporary decline,
+ *   'writedown_fixed_lasting' and 'writedown_fixed_temporary', a current
+ *   asset's, 'writedown_current', and the write-ups, 'writeup_fixed',
+ *   'writeup_current', and 'writeup' where one account takes either;
+ * - the taxes withheld from their income: 'capital_gains_tax'
+ *   (Kapitalertragsteuer) and 'capital_gains_tax_soli' (the Solidaritätszuschlag
+ *   on it), 'foreign_withholding_tax' (a foreign tax to be credited or
+ *   deducted), 'foreign_tax_exempt_income' (a foreign tax on income exempt at
+ *   home), and 'foreign_tax_refund' (a foreign tax to be refunded);
+ * - 'margin_interest': the interest on a short-term debt, such as a broker's
+ *   margin loan.
+ */
+export type TSecuritiesRole = 'holding_fixed' | 'holding_fixed_shares' | 'holding_fixed_bonds' | 'holding_current' | 'income_fixed' | 'income_current' | 'sale_gain_current' | 'sale_loss_current' | 'sale_proceeds_fixed_gain' | 'sale_proceeds_fixed_loss' | 'book_value_fixed_gain' | 'book_value_fixed_loss' | 'sale_costs_gain' | 'sale_costs_loss' | 'writedown_fixed_lasting' | 'writedown_fixed_temporary' | 'writedown_current' | 'writeup_fixed' | 'writeup_current' | 'writeup' | 'capital_gains_tax' | 'capital_gains_tax_soli' | 'foreign_withholding_tax' | 'foreign_tax_exempt_income' | 'foreign_tax_refund' | 'margin_interest';
+/**
+ * A rule of the income tax law an income or expense account is kept for, as
+ * its DATEV name states it:
+ * - 'estg_3_40_kstg_8b': income from shares and the expenses of it under the
+ *   Teileinkünfteverfahren (§ 3 Nr. 40, § 3c Abs. 2 EStG) or, for a
+ *   corporation, § 8b KStG — DATEV names these accounts "§ 3 Nr. 40 EStG bzw.
+ *   § 8b … KStG". DATEV's interface to the corporate income tax treats their
+ *   income as 100 % tax-free and their expenses as 100 % non-deductible, its
+ *   interface to the trade tax 40 % each (Kontenrahmen SKR 03 and SKR 04,
+ *   gültig für 2026, footnote 9); the corrections are made in the return, not
+ *   in the books.
+ */
+export type TTaxRule = 'estg_3_40_kstg_8b';
 /**
  * Built-in DATEV tax automatism of an account. Lines on automatik accounts
  * must carry no BU key (automatism applies) or key 40 (automatism cancelled).
@@ -35,6 +84,105 @@ export interface IUstvaMapping {
     kennzahl: number;
     role: 'base' | 'tax';
 }
+/**
+ * Where an account's movements go in the Anlage EÜR (the standardised
+ * Einnahmenüberschussrechnung, § 60 Abs. 4 EStDV), by the Kennzahl of the
+ * form's line (`ANLAGE_EUER_FORMS`; the line number itself changes with the
+ * form year, the Kennzahl does not):
+ * - `{ kennzahl }`: the movements of both sides, netted toward the line's own
+ *   side: a line of receipts counts credits less debits (a sales deduction
+ *   lowers the receipts), a line of expenses debits less credits (a received
+ *   discount lowers the goods);
+ * - `{ debitKennzahl, creditKennzahl }`: each side on a line of its own, not
+ *   netted: the VAT paid to the tax office (Kz 186) and the VAT it refunded
+ *   (Kz 141) on one account.
+ */
+export type TEuerMapping = {
+    kennzahl: number;
+} | {
+    debitKennzahl: number;
+    creditKennzahl: number;
+};
+/**
+ * Why an account's movements are no part of the Anlage EÜR, which counts
+ * receipts and expenses when paid (§ 4 Abs. 3, § 11 EStG):
+ * - 'balance_sheet': a payment moves between the business's own money, claims
+ *   and debts (bank, cash, receivables, payables, loans, provisions, equity);
+ * - 'fixed_asset': a fixed asset's cost reaches the form through its
+ *   depreciation and, at its disposal, its residual book value (AfA, GWG,
+ *   Restbuchwerte), not through the asset account;
+ * - 'inventory': stock and its changes: goods count when paid, and a
+ *   cash-basis book keeps no inventory;
+ * - 'valuation': a value at a closing date, which a cash-basis book does not
+ *   state (currency revaluation, the valuation of the cash funds);
+ * - 'pass_through': durchlaufende Posten, received and spent in another's name
+ *   and for another's account (§ 4 Abs. 3 Satz 2 EStG);
+ * - 'reverse_charge': the tax a recipient owes on an intra-Community
+ *   acquisition or under § 13b UStG and deducts as input tax in the same
+ *   return: no receipt and no payment of its own (Anleitung zur Anlage EÜR,
+ *   Zeile 58); what a return leaves to pay counts as paid VAT (Kz 186);
+ * - 'closing': a carry-forward, closing or statistical account, which records
+ *   no business transaction;
+ * - 'deferred_current_asset': a current asset named in § 4 Abs. 3 Satz 4
+ *   EStG — shares, securities, land and buildings —, whose cost counts only
+ *   when its sale's proceeds are received or it is withdrawn, as goods
+ *   (Zeile 29, Kz 100), through the list of such assets in the Anlage AVEÜR
+ *   (Zeilen 93 bis 96), not when it is paid.
+ */
+export type TEuerExclusion = 'balance_sheet' | 'fixed_asset' | 'inventory' | 'valuation' | 'pass_through' | 'reverse_charge' | 'closing' | 'deferred_current_asset';
+/**
+ * The part of the Anlage EÜR a line belongs to: Betriebseinnahmen (Zeilen
+ * 12 bis 22), Betriebsausgaben (Zeilen 24 bis 76 of the 2026 form), or the
+ * private Entnahmen and Einlagen of a sole proprietor (Zeilen 107 and 108).
+ */
+export type TEuerSection = 'income' | 'expense' | 'private';
+/** One line of the Anlage EÜR of a form year that an account's movements can go to. */
+export interface IEuerFormLine {
+    /**
+     * The line's Kennzahl on the form. Unique among the lines of a form's
+     * table; the form reuses some numbers in its general and closing sections,
+     * which the table does not hold.
+     */
+    kennzahl: number;
+    /** the line ("Zeile") on the year's form */
+    line: number;
+    /** the line's text on the form; a line of two columns names its column ("nicht abziehbar", "abziehbar") */
+    label: string;
+    section: TEuerSection;
+    /**
+     * How the line enters its section's sum (Zeilen 23 and 76): 1 adds, -1
+     * subtracts (the travel to the first place of business, Zeile 73, and the
+     * non-deductible amounts, Zeile 75), 0 not at all (a "davon" line, the
+     * column "nicht abziehbar", the Entnahmen and Einlagen).
+     */
+    sign: 1 | -1 | 0;
+    /** the side whose movements the line counts, net of the other: receipts and Einlagen credit, expenses and Entnahmen debit */
+    side: 'debit' | 'credit';
+}
+/** The lines of the Anlage EÜR of one form year, as the BMF published the form. */
+export interface IEuerForm {
+    year: number;
+    lines: IEuerFormLine[];
+    /** the published form these lines were read from */
+    provenance: string;
+}
+/**
+ * The lines an account's movements go to in a form year:
+ * - 'netted': both sides, netted, on one line;
+ * - 'split': each side on a line of its own;
+ * - 'excluded': none, and why.
+ */
+export type TEuerAccountLines = {
+    kind: 'netted';
+    line: IEuerFormLine;
+} | {
+    kind: 'split';
+    debitLine: IEuerFormLine;
+    creditLine: IEuerFormLine;
+} | {
+    kind: 'excluded';
+    exclusion: TEuerExclusion;
+};
 export interface IChartAccount {
     accountNumber: string;
     accountName: string;
@@ -42,6 +190,10 @@ export interface IChartAccount {
     accountType: TAccountType;
     /** what the account is for beyond its type and HGB position; unset = they say it all */
     accountRole?: TAccountRole;
+    /** what the account books of a business's securities; unset = nothing of its own */
+    securitiesRole?: TSecuritiesRole;
+    /** the income tax rule the account is kept for, as its DATEV name states it; unset = none of its own */
+    taxRule?: TTaxRule;
     description?: string;
     automatikFunction?: TAutomatikFunction;
     /** BU keys allowed on lines of this account ('' = none). Unset = all. */
@@ -53,6 +205,10 @@ export interface IChartAccount {
     hgb275Position?: string;
     /** E-Bilanz de-gaap-ci taxonomy position (A3 — not yet populated) */
     ebilanzPosition?: string;
+    /** the Anlage EÜR line(s) the account's movements go to; every account has this or `euerExclusion` */
+    euer?: TEuerMapping;
+    /** why the account's movements are no part of the Anlage EÜR */
+    euerExclusion?: TEuerExclusion;
     /** where this record's facts come from (source, date) */
     provenance: string;
     /** first year this record is valid for */
@@ -64,7 +220,8 @@ export interface IChart {
     year: number;
     accounts: IChartAccount[];
 }
-export type TMappingDimension = 'ustva' | 'hgb266' | 'hgb275' | 'ebilanz';
+/** 'euer' counts an account covered when it maps to the Anlage EÜR or is excluded from it with a reason. */
+export type TMappingDimension = 'ustva' | 'hgb266' | 'hgb275' | 'ebilanz' | 'euer';
 export interface IMappingCoverage {
     dimension: TMappingDimension;
     requested: number;