@fin.cx/chartdata 2.13.0 → 2.15.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/dist_ts/00_commitinfo_data.js +3 -3
- package/dist_ts/chartdata.euer.d.ts +67 -0
- package/dist_ts/chartdata.euer.js +162 -0
- package/dist_ts/chartdata.lookup.d.ts +23 -1
- package/dist_ts/chartdata.lookup.js +32 -1
- package/dist_ts/chartdata.types.d.ts +158 -1
- package/dist_ts/data/skr03.2026.js +770 -1
- package/dist_ts/data/skr04.2026.js +735 -1
- package/dist_ts/index.d.ts +1 -0
- package/dist_ts/index.js +2 -1
- package/package.json +2 -2
- package/readme.md +129 -1
- package/ts/00_commitinfo_data.ts +2 -2
- package/ts/chartdata.euer.ts +219 -0
- package/ts/chartdata.lookup.ts +52 -0
- package/ts/chartdata.types.ts +188 -1
- package/ts/data/skr03.2026.ts +769 -0
- package/ts/data/skr04.2026.ts +734 -0
- package/ts/index.ts +1 -0
package/ts/data/skr03.2026.ts
CHANGED
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@@ -11,6 +11,7 @@ export const SKR03_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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},
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@@ -20,6 +21,7 @@ export const SKR03_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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},
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@@ -29,6 +31,7 @@ export const SKR03_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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},
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@@ -38,6 +41,7 @@ export const SKR03_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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},
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@@ -47,6 +51,7 @@ export const SKR03_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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},
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@@ -56,6 +61,7 @@ export const SKR03_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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},
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@@ -65,6 +71,7 @@ export const SKR03_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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},
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@@ -74,15 +81,50 @@ export const SKR03_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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},
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{
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"accountNumber": "0525",
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"accountName": "Wertpapiere des Anlagevermögens",
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"accountClass": 0,
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"accountType": "asset",
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"securitiesRole": "holding_fixed",
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"hgb266Position": "Aktiva A.III.5",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 2), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "0530",
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"accountName": "Wertpapiere mit Gewinnbeteiligungsansprüchen, die dem Teileinkünfteverfahren unterliegen",
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"accountClass": 0,
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"accountType": "asset",
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"securitiesRole": "holding_fixed_shares",
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"hgb266Position": "Aktiva A.III.5",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 2), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "0535",
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"accountName": "Festverzinsliche Wertpapiere",
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"accountClass": 0,
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"accountType": "asset",
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"securitiesRole": "holding_fixed_bonds",
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"hgb266Position": "Aktiva A.III.5",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 2), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "0630",
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"accountName": "Verbindlichkeiten gegenüber Kreditinstituten (mittel-/langfristig)",
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"accountClass": 0,
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"accountType": "liability",
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"hgb266Position": "Passiva C.2",
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"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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},
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@@ -92,6 +134,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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"accountType": "equity",
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"hgb266Position": "Passiva A.III",
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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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},
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@@ -101,6 +144,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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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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},
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@@ -110,6 +154,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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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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},
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@@ -119,6 +164,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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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": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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@@ -128,6 +174,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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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": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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@@ -137,6 +184,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 0,
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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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"accountClass": 0,
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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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"accountClass": 0,
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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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"accountClass": 0,
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"accountType": "liability",
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"hgb266Position": "Passiva D",
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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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@@ -173,6 +224,7 @@ export const SKR03_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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@@ -182,6 +234,7 @@ export const SKR03_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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"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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{
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"accountNumber": "1348",
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"accountName": "Sonstige Wertpapiere",
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"accountClass": 1,
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"accountType": "asset",
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"securitiesRole": "holding_current",
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"hgb266Position": "Aktiva B.III.2",
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"euerExclusion": "deferred_current_asset",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 6), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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},
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{
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"accountNumber": "1360",
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"accountName": "Geldtransit",
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"accountClass": 1,
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"hgb266Position": "Aktiva B.IV",
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"hgb266Position": "Aktiva B.II.4",
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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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"accountClass": 1,
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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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"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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@@ -236,6 +305,7 @@ export const SKR03_2026: IChart = {
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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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@@ -245,6 +315,7 @@ export const SKR03_2026: IChart = {
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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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@@ -254,6 +325,9 @@ export const SKR03_2026: IChart = {
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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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"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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"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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{
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"accountName": "Steuererstattungsansprüche gegenüber anderen Ländern",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 8), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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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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@@ -314,6 +408,9 @@ export const SKR03_2026: IChart = {
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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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@@ -327,6 +424,7 @@ export const SKR03_2026: IChart = {
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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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@@ -340,6 +438,9 @@ export const SKR03_2026: IChart = {
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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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},
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@@ -353,6 +454,7 @@ export const SKR03_2026: IChart = {
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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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},
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@@ -366,6 +468,9 @@ export const SKR03_2026: IChart = {
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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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},
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@@ -375,6 +480,7 @@ export const SKR03_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 03 (Art.-Nr. 11174, p. 9), gültig für 2026 (no tax function there; balance-sheet item sonstige Vermögensgegenstände or sonstige Verbindlichkeiten by its balance), and vs public oracle (2026-09-29)",
|
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"validFrom": 2026
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},
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@@ -384,6 +490,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 1,
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"accountType": "liability",
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|
"hgb266Position": "Passiva C.4",
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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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},
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@@ -393,6 +500,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 1,
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"accountType": "liability",
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"hgb266Position": "Passiva C.8",
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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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|
},
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|
@@ -402,6 +510,9 @@ export const SKR03_2026: IChart = {
|
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"accountClass": 1,
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|
"accountType": "liability",
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|
"hgb266Position": "Passiva C.3",
|
|
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|
+
"euer": {
|
|
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|
+
"kennzahl": 112
|
|
515
|
+
},
|
|
405
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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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|
},
|
|
@@ -423,6 +534,9 @@ export const SKR03_2026: IChart = {
|
|
|
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|
"role": "base"
|
|
424
535
|
},
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|
425
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|
"hgb266Position": "Passiva C.3",
|
|
537
|
+
"euer": {
|
|
538
|
+
"kennzahl": 112
|
|
539
|
+
},
|
|
426
540
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
|
|
427
541
|
"validFrom": 2026
|
|
428
542
|
},
|
|
@@ -444,6 +558,9 @@ export const SKR03_2026: IChart = {
|
|
|
444
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|
"role": "base"
|
|
445
559
|
},
|
|
446
560
|
"hgb266Position": "Passiva C.3",
|
|
561
|
+
"euer": {
|
|
562
|
+
"kennzahl": 112
|
|
563
|
+
},
|
|
447
564
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
|
|
448
565
|
"validFrom": 2026
|
|
449
566
|
},
|
|
@@ -453,6 +570,10 @@ export const SKR03_2026: IChart = {
|
|
|
453
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|
"accountClass": 1,
|
|
454
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|
"accountType": "liability",
|
|
455
572
|
"hgb266Position": "Passiva C.8",
|
|
573
|
+
"euer": {
|
|
574
|
+
"debitKennzahl": 183,
|
|
575
|
+
"creditKennzahl": 103
|
|
576
|
+
},
|
|
456
577
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
|
|
457
578
|
"validFrom": 2026
|
|
458
579
|
},
|
|
@@ -462,6 +583,7 @@ export const SKR03_2026: IChart = {
|
|
|
462
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|
"accountClass": 1,
|
|
463
584
|
"accountType": "liability",
|
|
464
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|
"hgb266Position": "Passiva C.8",
|
|
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|
+
"euerExclusion": "balance_sheet",
|
|
465
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|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
466
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|
"validFrom": 2026
|
|
467
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|
},
|
|
@@ -471,6 +593,7 @@ export const SKR03_2026: IChart = {
|
|
|
471
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|
"accountClass": 1,
|
|
472
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|
"accountType": "liability",
|
|
473
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|
"hgb266Position": "Passiva C.8",
|
|
596
|
+
"euerExclusion": "balance_sheet",
|
|
474
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|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
475
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|
"validFrom": 2026
|
|
476
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|
},
|
|
@@ -480,6 +603,10 @@ export const SKR03_2026: IChart = {
|
|
|
480
603
|
"accountClass": 1,
|
|
481
604
|
"accountType": "liability",
|
|
482
605
|
"hgb266Position": "Passiva C.8",
|
|
606
|
+
"euer": {
|
|
607
|
+
"debitKennzahl": 183,
|
|
608
|
+
"creditKennzahl": 103
|
|
609
|
+
},
|
|
483
610
|
"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
611
|
"validFrom": 2026
|
|
485
612
|
},
|
|
@@ -489,6 +616,10 @@ export const SKR03_2026: IChart = {
|
|
|
489
616
|
"accountClass": 1,
|
|
490
617
|
"accountType": "liability",
|
|
491
618
|
"hgb266Position": "Passiva C.8",
|
|
619
|
+
"euer": {
|
|
620
|
+
"debitKennzahl": 183,
|
|
621
|
+
"creditKennzahl": 103
|
|
622
|
+
},
|
|
492
623
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
|
|
493
624
|
"validFrom": 2026
|
|
494
625
|
},
|
|
@@ -498,6 +629,9 @@ export const SKR03_2026: IChart = {
|
|
|
498
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|
"accountClass": 1,
|
|
499
630
|
"accountType": "liability",
|
|
500
631
|
"hgb266Position": "Passiva C.8",
|
|
632
|
+
"euer": {
|
|
633
|
+
"kennzahl": 140
|
|
634
|
+
},
|
|
501
635
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
502
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|
"validFrom": 2026
|
|
503
637
|
},
|
|
@@ -507,6 +641,9 @@ export const SKR03_2026: IChart = {
|
|
|
507
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|
"accountClass": 1,
|
|
508
642
|
"accountType": "liability",
|
|
509
643
|
"hgb266Position": "Passiva C.8",
|
|
644
|
+
"euer": {
|
|
645
|
+
"kennzahl": 140
|
|
646
|
+
},
|
|
510
647
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
511
648
|
"validFrom": 2026
|
|
512
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|
},
|
|
@@ -516,6 +653,7 @@ export const SKR03_2026: IChart = {
|
|
|
516
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|
"accountClass": 1,
|
|
517
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|
"accountType": "liability",
|
|
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|
"hgb266Position": "Passiva C.8",
|
|
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|
+
"euerExclusion": "reverse_charge",
|
|
519
657
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-27)",
|
|
520
658
|
"validFrom": 2026
|
|
521
659
|
},
|
|
@@ -525,6 +663,9 @@ export const SKR03_2026: IChart = {
|
|
|
525
663
|
"accountClass": 1,
|
|
526
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|
"accountType": "liability",
|
|
527
665
|
"hgb266Position": "Passiva C.8",
|
|
666
|
+
"euer": {
|
|
667
|
+
"kennzahl": 140
|
|
668
|
+
},
|
|
528
669
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
529
670
|
"validFrom": 2026
|
|
530
671
|
},
|
|
@@ -534,6 +675,10 @@ export const SKR03_2026: IChart = {
|
|
|
534
675
|
"accountClass": 1,
|
|
535
676
|
"accountType": "liability",
|
|
536
677
|
"hgb266Position": "Passiva C.8",
|
|
678
|
+
"euer": {
|
|
679
|
+
"debitKennzahl": 186,
|
|
680
|
+
"creditKennzahl": 141
|
|
681
|
+
},
|
|
537
682
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-27)",
|
|
538
683
|
"validFrom": 2026
|
|
539
684
|
},
|
|
@@ -543,6 +688,10 @@ export const SKR03_2026: IChart = {
|
|
|
543
688
|
"accountClass": 1,
|
|
544
689
|
"accountType": "liability",
|
|
545
690
|
"hgb266Position": "Passiva C.8",
|
|
691
|
+
"euer": {
|
|
692
|
+
"debitKennzahl": 186,
|
|
693
|
+
"creditKennzahl": 141
|
|
694
|
+
},
|
|
546
695
|
"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
696
|
"validFrom": 2026
|
|
548
697
|
},
|
|
@@ -552,6 +701,7 @@ export const SKR03_2026: IChart = {
|
|
|
552
701
|
"accountClass": 1,
|
|
553
702
|
"accountType": "liability",
|
|
554
703
|
"hgb266Position": "Passiva C.8",
|
|
704
|
+
"euerExclusion": "reverse_charge",
|
|
555
705
|
"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
706
|
"validFrom": 2026
|
|
557
707
|
},
|
|
@@ -561,6 +711,7 @@ export const SKR03_2026: IChart = {
|
|
|
561
711
|
"accountClass": 1,
|
|
562
712
|
"accountType": "liability",
|
|
563
713
|
"hgb266Position": "Passiva C.8",
|
|
714
|
+
"euerExclusion": "reverse_charge",
|
|
564
715
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
565
716
|
"validFrom": 2026
|
|
566
717
|
},
|
|
@@ -570,6 +721,10 @@ export const SKR03_2026: IChart = {
|
|
|
570
721
|
"accountClass": 1,
|
|
571
722
|
"accountType": "liability",
|
|
572
723
|
"hgb266Position": "Passiva C.8",
|
|
724
|
+
"euer": {
|
|
725
|
+
"debitKennzahl": 186,
|
|
726
|
+
"creditKennzahl": 141
|
|
727
|
+
},
|
|
573
728
|
"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
729
|
"validFrom": 2026
|
|
575
730
|
},
|
|
@@ -579,6 +734,10 @@ export const SKR03_2026: IChart = {
|
|
|
579
734
|
"accountClass": 1,
|
|
580
735
|
"accountType": "liability",
|
|
581
736
|
"hgb266Position": "Passiva C.8",
|
|
737
|
+
"euer": {
|
|
738
|
+
"debitKennzahl": 186,
|
|
739
|
+
"creditKennzahl": 141
|
|
740
|
+
},
|
|
582
741
|
"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
742
|
"validFrom": 2026
|
|
584
743
|
},
|
|
@@ -588,6 +747,7 @@ export const SKR03_2026: IChart = {
|
|
|
588
747
|
"accountClass": 1,
|
|
589
748
|
"accountType": "asset",
|
|
590
749
|
"hgb266Position": "Aktiva B.II.4",
|
|
750
|
+
"euerExclusion": "balance_sheet",
|
|
591
751
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there; balance-sheet item sonstige Vermögensgegenstände or sonstige Verbindlichkeiten by its balance), and vs public oracle (2026-09-29)",
|
|
592
752
|
"validFrom": 2026
|
|
593
753
|
},
|
|
@@ -597,6 +757,9 @@ export const SKR03_2026: IChart = {
|
|
|
597
757
|
"accountClass": 1,
|
|
598
758
|
"accountType": "equity",
|
|
599
759
|
"hgb266Position": "Passiva A.I",
|
|
760
|
+
"euer": {
|
|
761
|
+
"kennzahl": 122
|
|
762
|
+
},
|
|
600
763
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
601
764
|
"validFrom": 2026
|
|
602
765
|
},
|
|
@@ -606,6 +769,9 @@ export const SKR03_2026: IChart = {
|
|
|
606
769
|
"accountClass": 1,
|
|
607
770
|
"accountType": "equity",
|
|
608
771
|
"hgb266Position": "Passiva A.I",
|
|
772
|
+
"euer": {
|
|
773
|
+
"kennzahl": 123
|
|
774
|
+
},
|
|
609
775
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
610
776
|
"validFrom": 2026
|
|
611
777
|
},
|
|
@@ -615,15 +781,34 @@ export const SKR03_2026: IChart = {
|
|
|
615
781
|
"accountClass": 2,
|
|
616
782
|
"accountType": "expense",
|
|
617
783
|
"hgb275Position": "GuV 13",
|
|
784
|
+
"euer": {
|
|
785
|
+
"kennzahl": 234
|
|
786
|
+
},
|
|
618
787
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
619
788
|
"validFrom": 2026
|
|
620
789
|
},
|
|
790
|
+
{
|
|
791
|
+
"accountNumber": "2110",
|
|
792
|
+
"accountName": "Zinsaufwendungen für kurzfristige Verbindlichkeiten",
|
|
793
|
+
"accountClass": 2,
|
|
794
|
+
"accountType": "expense",
|
|
795
|
+
"securitiesRole": "margin_interest",
|
|
796
|
+
"hgb275Position": "GuV 13",
|
|
797
|
+
"euer": {
|
|
798
|
+
"kennzahl": 234
|
|
799
|
+
},
|
|
800
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
801
|
+
"validFrom": 2026
|
|
802
|
+
},
|
|
621
803
|
{
|
|
622
804
|
"accountNumber": "2150",
|
|
623
805
|
"accountName": "Aufwendungen aus Kursdifferenzen",
|
|
624
806
|
"accountClass": 2,
|
|
625
807
|
"accountType": "expense",
|
|
626
808
|
"hgb275Position": "GuV 8",
|
|
809
|
+
"euer": {
|
|
810
|
+
"kennzahl": 183
|
|
811
|
+
},
|
|
627
812
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
628
813
|
"validFrom": 2026
|
|
629
814
|
},
|
|
@@ -633,6 +818,7 @@ export const SKR03_2026: IChart = {
|
|
|
633
818
|
"accountClass": 2,
|
|
634
819
|
"accountType": "expense",
|
|
635
820
|
"hgb275Position": "GuV 8",
|
|
821
|
+
"euerExclusion": "valuation",
|
|
636
822
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
637
823
|
"validFrom": 2026
|
|
638
824
|
},
|
|
@@ -642,15 +828,71 @@ export const SKR03_2026: IChart = {
|
|
|
642
828
|
"accountClass": 2,
|
|
643
829
|
"accountType": "expense",
|
|
644
830
|
"hgb275Position": "GuV 8",
|
|
831
|
+
"euerExclusion": "valuation",
|
|
645
832
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
646
833
|
"validFrom": 2026
|
|
647
834
|
},
|
|
835
|
+
{
|
|
836
|
+
"accountNumber": "2213",
|
|
837
|
+
"accountName": "Kapitalertragsteuer 25 %",
|
|
838
|
+
"accountClass": 2,
|
|
839
|
+
"accountType": "expense",
|
|
840
|
+
"securitiesRole": "capital_gains_tax",
|
|
841
|
+
"hgb275Position": "GuV 14",
|
|
842
|
+
"euer": {
|
|
843
|
+
"kennzahl": 122
|
|
844
|
+
},
|
|
845
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
846
|
+
"validFrom": 2026
|
|
847
|
+
},
|
|
848
|
+
{
|
|
849
|
+
"accountNumber": "2216",
|
|
850
|
+
"accountName": "Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %",
|
|
851
|
+
"accountClass": 2,
|
|
852
|
+
"accountType": "expense",
|
|
853
|
+
"securitiesRole": "capital_gains_tax_soli",
|
|
854
|
+
"hgb275Position": "GuV 14",
|
|
855
|
+
"euer": {
|
|
856
|
+
"kennzahl": 122
|
|
857
|
+
},
|
|
858
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
859
|
+
"validFrom": 2026
|
|
860
|
+
},
|
|
861
|
+
{
|
|
862
|
+
"accountNumber": "2218",
|
|
863
|
+
"accountName": "Ausländische Steuer auf im Inland steuerfreie DBA-Einkünfte",
|
|
864
|
+
"accountClass": 2,
|
|
865
|
+
"accountType": "expense",
|
|
866
|
+
"securitiesRole": "foreign_tax_exempt_income",
|
|
867
|
+
"hgb275Position": "GuV 14",
|
|
868
|
+
"euer": {
|
|
869
|
+
"kennzahl": 122
|
|
870
|
+
},
|
|
871
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
|
|
872
|
+
"validFrom": 2026
|
|
873
|
+
},
|
|
874
|
+
{
|
|
875
|
+
"accountNumber": "2219",
|
|
876
|
+
"accountName": "Anrechnung/Abzug ausländische Quellensteuer",
|
|
877
|
+
"accountClass": 2,
|
|
878
|
+
"accountType": "expense",
|
|
879
|
+
"securitiesRole": "foreign_withholding_tax",
|
|
880
|
+
"hgb275Position": "GuV 14",
|
|
881
|
+
"euer": {
|
|
882
|
+
"kennzahl": 122
|
|
883
|
+
},
|
|
884
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
885
|
+
"validFrom": 2026
|
|
886
|
+
},
|
|
648
887
|
{
|
|
649
888
|
"accountNumber": "2300",
|
|
650
889
|
"accountName": "Sonstige Aufwendungen",
|
|
651
890
|
"accountClass": 2,
|
|
652
891
|
"accountType": "expense",
|
|
653
892
|
"hgb275Position": "GuV 8",
|
|
893
|
+
"euer": {
|
|
894
|
+
"kennzahl": 183
|
|
895
|
+
},
|
|
654
896
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
655
897
|
"validFrom": 2026
|
|
656
898
|
},
|
|
@@ -661,6 +903,9 @@ export const SKR03_2026: IChart = {
|
|
|
661
903
|
"accountType": "expense",
|
|
662
904
|
"accountRole": "disposal_book_value",
|
|
663
905
|
"hgb275Position": "GuV 8",
|
|
906
|
+
"euer": {
|
|
907
|
+
"kennzahl": 135
|
|
908
|
+
},
|
|
664
909
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
665
910
|
"validFrom": 2026
|
|
666
911
|
},
|
|
@@ -671,6 +916,9 @@ export const SKR03_2026: IChart = {
|
|
|
671
916
|
"accountType": "expense",
|
|
672
917
|
"accountRole": "disposal_book_value",
|
|
673
918
|
"hgb275Position": "GuV 8",
|
|
919
|
+
"euer": {
|
|
920
|
+
"kennzahl": 135
|
|
921
|
+
},
|
|
674
922
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
675
923
|
"validFrom": 2026
|
|
676
924
|
},
|
|
@@ -680,7 +928,11 @@ export const SKR03_2026: IChart = {
|
|
|
680
928
|
"accountClass": 2,
|
|
681
929
|
"accountType": "expense",
|
|
682
930
|
"accountRole": "disposal_book_value",
|
|
931
|
+
"securitiesRole": "book_value_fixed_loss",
|
|
683
932
|
"hgb275Position": "GuV 8",
|
|
933
|
+
"euer": {
|
|
934
|
+
"kennzahl": 135
|
|
935
|
+
},
|
|
684
936
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
685
937
|
"validFrom": 2026
|
|
686
938
|
},
|
|
@@ -690,7 +942,12 @@ export const SKR03_2026: IChart = {
|
|
|
690
942
|
"accountClass": 2,
|
|
691
943
|
"accountType": "expense",
|
|
692
944
|
"accountRole": "disposal_book_value",
|
|
945
|
+
"securitiesRole": "book_value_fixed_loss",
|
|
946
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
693
947
|
"hgb275Position": "GuV 8",
|
|
948
|
+
"euer": {
|
|
949
|
+
"kennzahl": 135
|
|
950
|
+
},
|
|
694
951
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
695
952
|
"validFrom": 2026
|
|
696
953
|
},
|
|
@@ -701,6 +958,9 @@ export const SKR03_2026: IChart = {
|
|
|
701
958
|
"accountType": "expense",
|
|
702
959
|
"accountRole": "disposal_book_value",
|
|
703
960
|
"hgb275Position": "GuV 4",
|
|
961
|
+
"euer": {
|
|
962
|
+
"kennzahl": 135
|
|
963
|
+
},
|
|
704
964
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
705
965
|
"validFrom": 2026
|
|
706
966
|
},
|
|
@@ -711,6 +971,9 @@ export const SKR03_2026: IChart = {
|
|
|
711
971
|
"accountType": "expense",
|
|
712
972
|
"accountRole": "disposal_book_value",
|
|
713
973
|
"hgb275Position": "GuV 4",
|
|
974
|
+
"euer": {
|
|
975
|
+
"kennzahl": 135
|
|
976
|
+
},
|
|
714
977
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
715
978
|
"validFrom": 2026
|
|
716
979
|
},
|
|
@@ -720,7 +983,11 @@ export const SKR03_2026: IChart = {
|
|
|
720
983
|
"accountClass": 2,
|
|
721
984
|
"accountType": "expense",
|
|
722
985
|
"accountRole": "disposal_book_value",
|
|
986
|
+
"securitiesRole": "book_value_fixed_gain",
|
|
723
987
|
"hgb275Position": "GuV 4",
|
|
988
|
+
"euer": {
|
|
989
|
+
"kennzahl": 135
|
|
990
|
+
},
|
|
724
991
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
725
992
|
"validFrom": 2026
|
|
726
993
|
},
|
|
@@ -730,25 +997,117 @@ export const SKR03_2026: IChart = {
|
|
|
730
997
|
"accountClass": 2,
|
|
731
998
|
"accountType": "expense",
|
|
732
999
|
"accountRole": "disposal_book_value",
|
|
1000
|
+
"securitiesRole": "book_value_fixed_gain",
|
|
1001
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
733
1002
|
"hgb275Position": "GuV 4",
|
|
1003
|
+
"euer": {
|
|
1004
|
+
"kennzahl": 135
|
|
1005
|
+
},
|
|
734
1006
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
735
1007
|
"validFrom": 2026
|
|
736
1008
|
},
|
|
1009
|
+
{
|
|
1010
|
+
"accountNumber": "2325",
|
|
1011
|
+
"accountName": "Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)",
|
|
1012
|
+
"accountClass": 2,
|
|
1013
|
+
"accountType": "expense",
|
|
1014
|
+
"securitiesRole": "sale_loss_current",
|
|
1015
|
+
"hgb275Position": "GuV 8",
|
|
1016
|
+
"euer": {
|
|
1017
|
+
"kennzahl": 100
|
|
1018
|
+
},
|
|
1019
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1020
|
+
"validFrom": 2026
|
|
1021
|
+
},
|
|
1022
|
+
{
|
|
1023
|
+
"accountNumber": "2326",
|
|
1024
|
+
"accountName": "Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG",
|
|
1025
|
+
"accountClass": 2,
|
|
1026
|
+
"accountType": "expense",
|
|
1027
|
+
"securitiesRole": "sale_loss_current",
|
|
1028
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1029
|
+
"hgb275Position": "GuV 8",
|
|
1030
|
+
"euer": {
|
|
1031
|
+
"kennzahl": 100
|
|
1032
|
+
},
|
|
1033
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1034
|
+
"validFrom": 2026
|
|
1035
|
+
},
|
|
1036
|
+
{
|
|
1037
|
+
"accountNumber": "2620",
|
|
1038
|
+
"accountName": "Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens",
|
|
1039
|
+
"accountClass": 2,
|
|
1040
|
+
"accountType": "revenue",
|
|
1041
|
+
"securitiesRole": "income_fixed",
|
|
1042
|
+
"hgb275Position": "GuV 10",
|
|
1043
|
+
"euer": {
|
|
1044
|
+
"kennzahl": 103
|
|
1045
|
+
},
|
|
1046
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 16), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1047
|
+
"validFrom": 2026
|
|
1048
|
+
},
|
|
1049
|
+
{
|
|
1050
|
+
"accountNumber": "2625",
|
|
1051
|
+
"accountName": "Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG",
|
|
1052
|
+
"accountClass": 2,
|
|
1053
|
+
"accountType": "revenue",
|
|
1054
|
+
"securitiesRole": "income_fixed",
|
|
1055
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1056
|
+
"hgb275Position": "GuV 10",
|
|
1057
|
+
"euer": {
|
|
1058
|
+
"kennzahl": 103
|
|
1059
|
+
},
|
|
1060
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 16), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1061
|
+
"validFrom": 2026
|
|
1062
|
+
},
|
|
737
1063
|
{
|
|
738
1064
|
"accountNumber": "2650",
|
|
739
1065
|
"accountName": "Sonstige Zinsen und ähnliche Erträge",
|
|
740
1066
|
"accountClass": 2,
|
|
741
1067
|
"accountType": "revenue",
|
|
742
1068
|
"hgb275Position": "GuV 11",
|
|
1069
|
+
"euer": {
|
|
1070
|
+
"kennzahl": 103
|
|
1071
|
+
},
|
|
743
1072
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
744
1073
|
"validFrom": 2026
|
|
745
1074
|
},
|
|
1075
|
+
{
|
|
1076
|
+
"accountNumber": "2654",
|
|
1077
|
+
"accountName": "Erträge aus anderen Wertpapieren und Ausleihungen des Umlaufvermögens",
|
|
1078
|
+
"accountClass": 2,
|
|
1079
|
+
"accountType": "revenue",
|
|
1080
|
+
"securitiesRole": "income_current",
|
|
1081
|
+
"hgb275Position": "GuV 11",
|
|
1082
|
+
"euer": {
|
|
1083
|
+
"kennzahl": 103
|
|
1084
|
+
},
|
|
1085
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1086
|
+
"validFrom": 2026
|
|
1087
|
+
},
|
|
1088
|
+
{
|
|
1089
|
+
"accountNumber": "2655",
|
|
1090
|
+
"accountName": "Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG",
|
|
1091
|
+
"accountClass": 2,
|
|
1092
|
+
"accountType": "revenue",
|
|
1093
|
+
"securitiesRole": "income_current",
|
|
1094
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1095
|
+
"hgb275Position": "GuV 11",
|
|
1096
|
+
"euer": {
|
|
1097
|
+
"kennzahl": 103
|
|
1098
|
+
},
|
|
1099
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1100
|
+
"validFrom": 2026
|
|
1101
|
+
},
|
|
746
1102
|
{
|
|
747
1103
|
"accountNumber": "2660",
|
|
748
1104
|
"accountName": "Erträge aus Kursdifferenzen",
|
|
749
1105
|
"accountClass": 2,
|
|
750
1106
|
"accountType": "revenue",
|
|
751
1107
|
"hgb275Position": "GuV 4",
|
|
1108
|
+
"euer": {
|
|
1109
|
+
"kennzahl": 103
|
|
1110
|
+
},
|
|
752
1111
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
753
1112
|
"validFrom": 2026
|
|
754
1113
|
},
|
|
@@ -758,6 +1117,7 @@ export const SKR03_2026: IChart = {
|
|
|
758
1117
|
"accountClass": 2,
|
|
759
1118
|
"accountType": "revenue",
|
|
760
1119
|
"hgb275Position": "GuV 4",
|
|
1120
|
+
"euerExclusion": "valuation",
|
|
761
1121
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
762
1122
|
"validFrom": 2026
|
|
763
1123
|
},
|
|
@@ -767,6 +1127,7 @@ export const SKR03_2026: IChart = {
|
|
|
767
1127
|
"accountClass": 2,
|
|
768
1128
|
"accountType": "revenue",
|
|
769
1129
|
"hgb275Position": "GuV 4",
|
|
1130
|
+
"euerExclusion": "valuation",
|
|
770
1131
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
771
1132
|
"validFrom": 2026
|
|
772
1133
|
},
|
|
@@ -776,15 +1137,82 @@ export const SKR03_2026: IChart = {
|
|
|
776
1137
|
"accountClass": 2,
|
|
777
1138
|
"accountType": "revenue",
|
|
778
1139
|
"hgb275Position": "GuV 4",
|
|
1140
|
+
"euer": {
|
|
1141
|
+
"kennzahl": 112
|
|
1142
|
+
},
|
|
779
1143
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
780
1144
|
"validFrom": 2026
|
|
781
1145
|
},
|
|
1146
|
+
{
|
|
1147
|
+
"accountNumber": "2712",
|
|
1148
|
+
"accountName": "Erträge aus Zuschreibungen des Finanzanlagevermögens",
|
|
1149
|
+
"accountClass": 2,
|
|
1150
|
+
"accountType": "revenue",
|
|
1151
|
+
"securitiesRole": "writeup_fixed",
|
|
1152
|
+
"hgb275Position": "GuV 4",
|
|
1153
|
+
"euerExclusion": "valuation",
|
|
1154
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1155
|
+
"validFrom": 2026
|
|
1156
|
+
},
|
|
1157
|
+
{
|
|
1158
|
+
"accountNumber": "2714",
|
|
1159
|
+
"accountName": "Erträge aus Zuschreibungen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG",
|
|
1160
|
+
"accountClass": 2,
|
|
1161
|
+
"accountType": "revenue",
|
|
1162
|
+
"securitiesRole": "writeup",
|
|
1163
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1164
|
+
"hgb275Position": "GuV 4",
|
|
1165
|
+
"euerExclusion": "valuation",
|
|
1166
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1167
|
+
"validFrom": 2026
|
|
1168
|
+
},
|
|
1169
|
+
{
|
|
1170
|
+
"accountNumber": "2715",
|
|
1171
|
+
"accountName": "Erträge aus Zuschreibungen des Umlaufvermögens (außer Vorräte)",
|
|
1172
|
+
"accountClass": 2,
|
|
1173
|
+
"accountType": "revenue",
|
|
1174
|
+
"securitiesRole": "writeup_current",
|
|
1175
|
+
"hgb275Position": "GuV 4",
|
|
1176
|
+
"euerExclusion": "valuation",
|
|
1177
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1178
|
+
"validFrom": 2026
|
|
1179
|
+
},
|
|
1180
|
+
{
|
|
1181
|
+
"accountNumber": "2725",
|
|
1182
|
+
"accountName": "Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)",
|
|
1183
|
+
"accountClass": 2,
|
|
1184
|
+
"accountType": "revenue",
|
|
1185
|
+
"securitiesRole": "sale_gain_current",
|
|
1186
|
+
"hgb275Position": "GuV 4",
|
|
1187
|
+
"euer": {
|
|
1188
|
+
"kennzahl": 103
|
|
1189
|
+
},
|
|
1190
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1191
|
+
"validFrom": 2026
|
|
1192
|
+
},
|
|
1193
|
+
{
|
|
1194
|
+
"accountNumber": "2726",
|
|
1195
|
+
"accountName": "Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG",
|
|
1196
|
+
"accountClass": 2,
|
|
1197
|
+
"accountType": "revenue",
|
|
1198
|
+
"securitiesRole": "sale_gain_current",
|
|
1199
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1200
|
+
"hgb275Position": "GuV 4",
|
|
1201
|
+
"euer": {
|
|
1202
|
+
"kennzahl": 103
|
|
1203
|
+
},
|
|
1204
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1205
|
+
"validFrom": 2026
|
|
1206
|
+
},
|
|
782
1207
|
{
|
|
783
1208
|
"accountNumber": "2742",
|
|
784
1209
|
"accountName": "Versicherungsentschädigungen und Schadenersatzleistungen",
|
|
785
1210
|
"accountClass": 2,
|
|
786
1211
|
"accountType": "revenue",
|
|
787
1212
|
"hgb275Position": "GuV 4",
|
|
1213
|
+
"euer": {
|
|
1214
|
+
"kennzahl": 103
|
|
1215
|
+
},
|
|
788
1216
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
789
1217
|
"validFrom": 2026
|
|
790
1218
|
},
|
|
@@ -794,6 +1222,9 @@ export const SKR03_2026: IChart = {
|
|
|
794
1222
|
"accountClass": 3,
|
|
795
1223
|
"accountType": "expense",
|
|
796
1224
|
"hgb275Position": "GuV 5",
|
|
1225
|
+
"euer": {
|
|
1226
|
+
"kennzahl": 110
|
|
1227
|
+
},
|
|
797
1228
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
798
1229
|
"validFrom": 2026
|
|
799
1230
|
},
|
|
@@ -803,6 +1234,9 @@ export const SKR03_2026: IChart = {
|
|
|
803
1234
|
"accountClass": 3,
|
|
804
1235
|
"accountType": "expense",
|
|
805
1236
|
"hgb275Position": "GuV 5",
|
|
1237
|
+
"euer": {
|
|
1238
|
+
"kennzahl": 100
|
|
1239
|
+
},
|
|
806
1240
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
807
1241
|
"validFrom": 2026
|
|
808
1242
|
},
|
|
@@ -820,6 +1254,9 @@ export const SKR03_2026: IChart = {
|
|
|
820
1254
|
"40"
|
|
821
1255
|
],
|
|
822
1256
|
"hgb275Position": "GuV 5",
|
|
1257
|
+
"euer": {
|
|
1258
|
+
"kennzahl": 100
|
|
1259
|
+
},
|
|
823
1260
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
824
1261
|
"validFrom": 2026
|
|
825
1262
|
},
|
|
@@ -837,6 +1274,9 @@ export const SKR03_2026: IChart = {
|
|
|
837
1274
|
"40"
|
|
838
1275
|
],
|
|
839
1276
|
"hgb275Position": "GuV 5",
|
|
1277
|
+
"euer": {
|
|
1278
|
+
"kennzahl": 100
|
|
1279
|
+
},
|
|
840
1280
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
841
1281
|
"validFrom": 2026
|
|
842
1282
|
},
|
|
@@ -854,6 +1294,9 @@ export const SKR03_2026: IChart = {
|
|
|
854
1294
|
"40"
|
|
855
1295
|
],
|
|
856
1296
|
"hgb275Position": "GuV 5",
|
|
1297
|
+
"euer": {
|
|
1298
|
+
"kennzahl": 100
|
|
1299
|
+
},
|
|
857
1300
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
858
1301
|
"validFrom": 2026
|
|
859
1302
|
},
|
|
@@ -871,6 +1314,9 @@ export const SKR03_2026: IChart = {
|
|
|
871
1314
|
"40"
|
|
872
1315
|
],
|
|
873
1316
|
"hgb275Position": "GuV 5",
|
|
1317
|
+
"euer": {
|
|
1318
|
+
"kennzahl": 100
|
|
1319
|
+
},
|
|
874
1320
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
875
1321
|
"validFrom": 2026
|
|
876
1322
|
},
|
|
@@ -880,6 +1326,9 @@ export const SKR03_2026: IChart = {
|
|
|
880
1326
|
"accountClass": 3,
|
|
881
1327
|
"accountType": "expense",
|
|
882
1328
|
"hgb275Position": "GuV 5",
|
|
1329
|
+
"euer": {
|
|
1330
|
+
"kennzahl": 100
|
|
1331
|
+
},
|
|
883
1332
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
884
1333
|
"validFrom": 2026
|
|
885
1334
|
},
|
|
@@ -889,6 +1338,9 @@ export const SKR03_2026: IChart = {
|
|
|
889
1338
|
"accountClass": 3,
|
|
890
1339
|
"accountType": "expense",
|
|
891
1340
|
"hgb275Position": "GuV 5",
|
|
1341
|
+
"euer": {
|
|
1342
|
+
"kennzahl": 100
|
|
1343
|
+
},
|
|
892
1344
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
893
1345
|
"validFrom": 2026
|
|
894
1346
|
},
|
|
@@ -898,6 +1350,7 @@ export const SKR03_2026: IChart = {
|
|
|
898
1350
|
"accountClass": 3,
|
|
899
1351
|
"accountType": "expense",
|
|
900
1352
|
"hgb275Position": "GuV 5",
|
|
1353
|
+
"euerExclusion": "inventory",
|
|
901
1354
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
902
1355
|
"validFrom": 2026
|
|
903
1356
|
},
|
|
@@ -907,6 +1360,7 @@ export const SKR03_2026: IChart = {
|
|
|
907
1360
|
"accountClass": 3,
|
|
908
1361
|
"accountType": "expense",
|
|
909
1362
|
"hgb275Position": "GuV 5",
|
|
1363
|
+
"euerExclusion": "inventory",
|
|
910
1364
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
911
1365
|
"validFrom": 2026
|
|
912
1366
|
},
|
|
@@ -916,6 +1370,7 @@ export const SKR03_2026: IChart = {
|
|
|
916
1370
|
"accountClass": 3,
|
|
917
1371
|
"accountType": "asset",
|
|
918
1372
|
"hgb266Position": "Aktiva B.I.1",
|
|
1373
|
+
"euerExclusion": "inventory",
|
|
919
1374
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
920
1375
|
"validFrom": 2026
|
|
921
1376
|
},
|
|
@@ -925,6 +1380,7 @@ export const SKR03_2026: IChart = {
|
|
|
925
1380
|
"accountClass": 3,
|
|
926
1381
|
"accountType": "asset",
|
|
927
1382
|
"hgb266Position": "Aktiva B.I.3",
|
|
1383
|
+
"euerExclusion": "inventory",
|
|
928
1384
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
929
1385
|
"validFrom": 2026
|
|
930
1386
|
},
|
|
@@ -934,6 +1390,9 @@ export const SKR03_2026: IChart = {
|
|
|
934
1390
|
"accountClass": 4,
|
|
935
1391
|
"accountType": "expense",
|
|
936
1392
|
"hgb275Position": "GuV 6",
|
|
1393
|
+
"euer": {
|
|
1394
|
+
"kennzahl": 120
|
|
1395
|
+
},
|
|
937
1396
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
938
1397
|
"validFrom": 2026
|
|
939
1398
|
},
|
|
@@ -943,6 +1402,9 @@ export const SKR03_2026: IChart = {
|
|
|
943
1402
|
"accountClass": 4,
|
|
944
1403
|
"accountType": "expense",
|
|
945
1404
|
"hgb275Position": "GuV 6",
|
|
1405
|
+
"euer": {
|
|
1406
|
+
"kennzahl": 120
|
|
1407
|
+
},
|
|
946
1408
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
947
1409
|
"validFrom": 2026
|
|
948
1410
|
},
|
|
@@ -952,6 +1414,9 @@ export const SKR03_2026: IChart = {
|
|
|
952
1414
|
"accountClass": 4,
|
|
953
1415
|
"accountType": "expense",
|
|
954
1416
|
"hgb275Position": "GuV 8",
|
|
1417
|
+
"euer": {
|
|
1418
|
+
"kennzahl": 150
|
|
1419
|
+
},
|
|
955
1420
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
956
1421
|
"validFrom": 2026
|
|
957
1422
|
},
|
|
@@ -961,6 +1426,9 @@ export const SKR03_2026: IChart = {
|
|
|
961
1426
|
"accountClass": 4,
|
|
962
1427
|
"accountType": "expense",
|
|
963
1428
|
"hgb275Position": "GuV 8",
|
|
1429
|
+
"euer": {
|
|
1430
|
+
"kennzahl": 151
|
|
1431
|
+
},
|
|
964
1432
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
965
1433
|
"validFrom": 2026
|
|
966
1434
|
},
|
|
@@ -970,6 +1438,9 @@ export const SKR03_2026: IChart = {
|
|
|
970
1438
|
"accountClass": 4,
|
|
971
1439
|
"accountType": "expense",
|
|
972
1440
|
"hgb275Position": "GuV 8",
|
|
1441
|
+
"euer": {
|
|
1442
|
+
"kennzahl": 223
|
|
1443
|
+
},
|
|
973
1444
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
974
1445
|
"validFrom": 2026
|
|
975
1446
|
},
|
|
@@ -979,6 +1450,9 @@ export const SKR03_2026: IChart = {
|
|
|
979
1450
|
"accountClass": 4,
|
|
980
1451
|
"accountType": "expense",
|
|
981
1452
|
"hgb275Position": "GuV 8",
|
|
1453
|
+
"euer": {
|
|
1454
|
+
"kennzahl": 223
|
|
1455
|
+
},
|
|
982
1456
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
983
1457
|
"validFrom": 2026
|
|
984
1458
|
},
|
|
@@ -988,6 +1462,9 @@ export const SKR03_2026: IChart = {
|
|
|
988
1462
|
"accountClass": 4,
|
|
989
1463
|
"accountType": "expense",
|
|
990
1464
|
"hgb275Position": "GuV 8",
|
|
1465
|
+
"euer": {
|
|
1466
|
+
"kennzahl": 146
|
|
1467
|
+
},
|
|
991
1468
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
992
1469
|
"validFrom": 2026
|
|
993
1470
|
},
|
|
@@ -997,6 +1474,9 @@ export const SKR03_2026: IChart = {
|
|
|
997
1474
|
"accountClass": 4,
|
|
998
1475
|
"accountType": "expense",
|
|
999
1476
|
"hgb275Position": "GuV 8",
|
|
1477
|
+
"euer": {
|
|
1478
|
+
"kennzahl": 224
|
|
1479
|
+
},
|
|
1000
1480
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1001
1481
|
"validFrom": 2026
|
|
1002
1482
|
},
|
|
@@ -1006,6 +1486,9 @@ export const SKR03_2026: IChart = {
|
|
|
1006
1486
|
"accountClass": 4,
|
|
1007
1487
|
"accountType": "expense",
|
|
1008
1488
|
"hgb275Position": "GuV 8",
|
|
1489
|
+
"euer": {
|
|
1490
|
+
"kennzahl": 174
|
|
1491
|
+
},
|
|
1009
1492
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
|
|
1010
1493
|
"validFrom": 2026
|
|
1011
1494
|
},
|
|
@@ -1015,6 +1498,9 @@ export const SKR03_2026: IChart = {
|
|
|
1015
1498
|
"accountClass": 4,
|
|
1016
1499
|
"accountType": "expense",
|
|
1017
1500
|
"hgb275Position": "GuV 8",
|
|
1501
|
+
"euer": {
|
|
1502
|
+
"kennzahl": 164
|
|
1503
|
+
},
|
|
1018
1504
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
|
|
1019
1505
|
"validFrom": 2026
|
|
1020
1506
|
},
|
|
@@ -1024,6 +1510,9 @@ export const SKR03_2026: IChart = {
|
|
|
1024
1510
|
"accountClass": 4,
|
|
1025
1511
|
"accountType": "expense",
|
|
1026
1512
|
"hgb275Position": "GuV 8",
|
|
1513
|
+
"euer": {
|
|
1514
|
+
"kennzahl": 175
|
|
1515
|
+
},
|
|
1027
1516
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1028
1517
|
"validFrom": 2026
|
|
1029
1518
|
},
|
|
@@ -1033,6 +1522,9 @@ export const SKR03_2026: IChart = {
|
|
|
1033
1522
|
"accountClass": 4,
|
|
1034
1523
|
"accountType": "expense",
|
|
1035
1524
|
"hgb275Position": "GuV 8",
|
|
1525
|
+
"euer": {
|
|
1526
|
+
"kennzahl": 221
|
|
1527
|
+
},
|
|
1036
1528
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1037
1529
|
"validFrom": 2026
|
|
1038
1530
|
},
|
|
@@ -1042,6 +1534,9 @@ export const SKR03_2026: IChart = {
|
|
|
1042
1534
|
"accountClass": 4,
|
|
1043
1535
|
"accountType": "expense",
|
|
1044
1536
|
"hgb275Position": "GuV 8",
|
|
1537
|
+
"euer": {
|
|
1538
|
+
"kennzahl": 225
|
|
1539
|
+
},
|
|
1045
1540
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1046
1541
|
"validFrom": 2026
|
|
1047
1542
|
},
|
|
@@ -1051,6 +1546,9 @@ export const SKR03_2026: IChart = {
|
|
|
1051
1546
|
"accountClass": 4,
|
|
1052
1547
|
"accountType": "expense",
|
|
1053
1548
|
"hgb275Position": "GuV 8",
|
|
1549
|
+
"euer": {
|
|
1550
|
+
"kennzahl": 225
|
|
1551
|
+
},
|
|
1054
1552
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1055
1553
|
"validFrom": 2026
|
|
1056
1554
|
},
|
|
@@ -1060,6 +1558,9 @@ export const SKR03_2026: IChart = {
|
|
|
1060
1558
|
"accountClass": 4,
|
|
1061
1559
|
"accountType": "expense",
|
|
1062
1560
|
"hgb275Position": "GuV 8",
|
|
1561
|
+
"euer": {
|
|
1562
|
+
"kennzahl": 228
|
|
1563
|
+
},
|
|
1063
1564
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1064
1565
|
"validFrom": 2026
|
|
1065
1566
|
},
|
|
@@ -1069,15 +1570,78 @@ export const SKR03_2026: IChart = {
|
|
|
1069
1570
|
"accountClass": 4,
|
|
1070
1571
|
"accountType": "expense",
|
|
1071
1572
|
"hgb275Position": "GuV 7",
|
|
1573
|
+
"euer": {
|
|
1574
|
+
"kennzahl": 130
|
|
1575
|
+
},
|
|
1072
1576
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1073
1577
|
"validFrom": 2026
|
|
1074
1578
|
},
|
|
1579
|
+
{
|
|
1580
|
+
"accountNumber": "4866",
|
|
1581
|
+
"accountName": "Abschreibungen auf Finanzanlagen (nicht dauerhaft)",
|
|
1582
|
+
"accountClass": 4,
|
|
1583
|
+
"accountType": "expense",
|
|
1584
|
+
"securitiesRole": "writedown_fixed_temporary",
|
|
1585
|
+
"hgb275Position": "GuV 12",
|
|
1586
|
+
"euerExclusion": "valuation",
|
|
1587
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1588
|
+
"validFrom": 2026
|
|
1589
|
+
},
|
|
1590
|
+
{
|
|
1591
|
+
"accountNumber": "4870",
|
|
1592
|
+
"accountName": "Abschreibungen auf Finanzanlagen (dauerhaft)",
|
|
1593
|
+
"accountClass": 4,
|
|
1594
|
+
"accountType": "expense",
|
|
1595
|
+
"securitiesRole": "writedown_fixed_lasting",
|
|
1596
|
+
"hgb275Position": "GuV 12",
|
|
1597
|
+
"euerExclusion": "valuation",
|
|
1598
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1599
|
+
"validFrom": 2026
|
|
1600
|
+
},
|
|
1601
|
+
{
|
|
1602
|
+
"accountNumber": "4871",
|
|
1603
|
+
"accountName": "Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (dauerhaft)",
|
|
1604
|
+
"accountClass": 4,
|
|
1605
|
+
"accountType": "expense",
|
|
1606
|
+
"securitiesRole": "writedown_fixed_lasting",
|
|
1607
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1608
|
+
"hgb275Position": "GuV 12",
|
|
1609
|
+
"euerExclusion": "valuation",
|
|
1610
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1611
|
+
"validFrom": 2026
|
|
1612
|
+
},
|
|
1613
|
+
{
|
|
1614
|
+
"accountNumber": "4875",
|
|
1615
|
+
"accountName": "Abschreibungen auf Wertpapiere des Umlaufvermögens",
|
|
1616
|
+
"accountClass": 4,
|
|
1617
|
+
"accountType": "expense",
|
|
1618
|
+
"securitiesRole": "writedown_current",
|
|
1619
|
+
"hgb275Position": "GuV 12",
|
|
1620
|
+
"euerExclusion": "valuation",
|
|
1621
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1622
|
+
"validFrom": 2026
|
|
1623
|
+
},
|
|
1624
|
+
{
|
|
1625
|
+
"accountNumber": "4876",
|
|
1626
|
+
"accountName": "Abschreibungen auf Wertpapiere des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG",
|
|
1627
|
+
"accountClass": 4,
|
|
1628
|
+
"accountType": "expense",
|
|
1629
|
+
"securitiesRole": "writedown_current",
|
|
1630
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1631
|
+
"hgb275Position": "GuV 12",
|
|
1632
|
+
"euerExclusion": "valuation",
|
|
1633
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1634
|
+
"validFrom": 2026
|
|
1635
|
+
},
|
|
1075
1636
|
{
|
|
1076
1637
|
"accountNumber": "4900",
|
|
1077
1638
|
"accountName": "Sonstige betriebliche Aufwendungen",
|
|
1078
1639
|
"accountClass": 4,
|
|
1079
1640
|
"accountType": "expense",
|
|
1080
1641
|
"hgb275Position": "GuV 8",
|
|
1642
|
+
"euer": {
|
|
1643
|
+
"kennzahl": 183
|
|
1644
|
+
},
|
|
1081
1645
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1082
1646
|
"validFrom": 2026
|
|
1083
1647
|
},
|
|
@@ -1087,6 +1651,9 @@ export const SKR03_2026: IChart = {
|
|
|
1087
1651
|
"accountClass": 4,
|
|
1088
1652
|
"accountType": "expense",
|
|
1089
1653
|
"hgb275Position": "GuV 8",
|
|
1654
|
+
"euer": {
|
|
1655
|
+
"kennzahl": 229
|
|
1656
|
+
},
|
|
1090
1657
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1091
1658
|
"validFrom": 2026
|
|
1092
1659
|
},
|
|
@@ -1096,6 +1663,9 @@ export const SKR03_2026: IChart = {
|
|
|
1096
1663
|
"accountClass": 4,
|
|
1097
1664
|
"accountType": "expense",
|
|
1098
1665
|
"hgb275Position": "GuV 8",
|
|
1666
|
+
"euer": {
|
|
1667
|
+
"kennzahl": 280
|
|
1668
|
+
},
|
|
1099
1669
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1100
1670
|
"validFrom": 2026
|
|
1101
1671
|
},
|
|
@@ -1105,6 +1675,9 @@ export const SKR03_2026: IChart = {
|
|
|
1105
1675
|
"accountClass": 4,
|
|
1106
1676
|
"accountType": "expense",
|
|
1107
1677
|
"hgb275Position": "GuV 8",
|
|
1678
|
+
"euer": {
|
|
1679
|
+
"kennzahl": 280
|
|
1680
|
+
},
|
|
1108
1681
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1109
1682
|
"validFrom": 2026
|
|
1110
1683
|
},
|
|
@@ -1114,6 +1687,9 @@ export const SKR03_2026: IChart = {
|
|
|
1114
1687
|
"accountClass": 4,
|
|
1115
1688
|
"accountType": "expense",
|
|
1116
1689
|
"hgb275Position": "GuV 8",
|
|
1690
|
+
"euer": {
|
|
1691
|
+
"kennzahl": 229
|
|
1692
|
+
},
|
|
1117
1693
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1118
1694
|
"validFrom": 2026
|
|
1119
1695
|
},
|
|
@@ -1123,6 +1699,9 @@ export const SKR03_2026: IChart = {
|
|
|
1123
1699
|
"accountClass": 4,
|
|
1124
1700
|
"accountType": "expense",
|
|
1125
1701
|
"hgb275Position": "GuV 8",
|
|
1702
|
+
"euer": {
|
|
1703
|
+
"kennzahl": 229
|
|
1704
|
+
},
|
|
1126
1705
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1127
1706
|
"validFrom": 2026
|
|
1128
1707
|
},
|
|
@@ -1132,6 +1711,9 @@ export const SKR03_2026: IChart = {
|
|
|
1132
1711
|
"accountClass": 4,
|
|
1133
1712
|
"accountType": "expense",
|
|
1134
1713
|
"hgb275Position": "GuV 8",
|
|
1714
|
+
"euer": {
|
|
1715
|
+
"kennzahl": 281
|
|
1716
|
+
},
|
|
1135
1717
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1136
1718
|
"validFrom": 2026
|
|
1137
1719
|
},
|
|
@@ -1141,6 +1723,9 @@ export const SKR03_2026: IChart = {
|
|
|
1141
1723
|
"accountClass": 4,
|
|
1142
1724
|
"accountType": "expense",
|
|
1143
1725
|
"hgb275Position": "GuV 8",
|
|
1726
|
+
"euer": {
|
|
1727
|
+
"kennzahl": 194
|
|
1728
|
+
},
|
|
1144
1729
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1145
1730
|
"validFrom": 2026
|
|
1146
1731
|
},
|
|
@@ -1150,6 +1735,9 @@ export const SKR03_2026: IChart = {
|
|
|
1150
1735
|
"accountClass": 4,
|
|
1151
1736
|
"accountType": "expense",
|
|
1152
1737
|
"hgb275Position": "GuV 8",
|
|
1738
|
+
"euer": {
|
|
1739
|
+
"kennzahl": 194
|
|
1740
|
+
},
|
|
1153
1741
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1154
1742
|
"validFrom": 2026
|
|
1155
1743
|
},
|
|
@@ -1159,9 +1747,40 @@ export const SKR03_2026: IChart = {
|
|
|
1159
1747
|
"accountClass": 4,
|
|
1160
1748
|
"accountType": "expense",
|
|
1161
1749
|
"hgb275Position": "GuV 8",
|
|
1750
|
+
"euer": {
|
|
1751
|
+
"kennzahl": 183
|
|
1752
|
+
},
|
|
1162
1753
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1163
1754
|
"validFrom": 2026
|
|
1164
1755
|
},
|
|
1756
|
+
{
|
|
1757
|
+
"accountNumber": "4976",
|
|
1758
|
+
"accountName": "Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)",
|
|
1759
|
+
"accountClass": 4,
|
|
1760
|
+
"accountType": "expense",
|
|
1761
|
+
"securitiesRole": "sale_costs_gain",
|
|
1762
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1763
|
+
"hgb275Position": "GuV 8",
|
|
1764
|
+
"euer": {
|
|
1765
|
+
"kennzahl": 183
|
|
1766
|
+
},
|
|
1767
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1768
|
+
"validFrom": 2026
|
|
1769
|
+
},
|
|
1770
|
+
{
|
|
1771
|
+
"accountNumber": "4977",
|
|
1772
|
+
"accountName": "Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG (bei Buchverlust)",
|
|
1773
|
+
"accountClass": 4,
|
|
1774
|
+
"accountType": "expense",
|
|
1775
|
+
"securitiesRole": "sale_costs_loss",
|
|
1776
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1777
|
+
"hgb275Position": "GuV 8",
|
|
1778
|
+
"euer": {
|
|
1779
|
+
"kennzahl": 183
|
|
1780
|
+
},
|
|
1781
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
|
|
1782
|
+
"validFrom": 2026
|
|
1783
|
+
},
|
|
1165
1784
|
{
|
|
1166
1785
|
"accountNumber": "8100",
|
|
1167
1786
|
"accountName": "Steuerfreie Umsätze §4 Nr. 8 ff. UStG",
|
|
@@ -1179,6 +1798,9 @@ export const SKR03_2026: IChart = {
|
|
|
1179
1798
|
"role": "base"
|
|
1180
1799
|
},
|
|
1181
1800
|
"hgb275Position": "GuV 1",
|
|
1801
|
+
"euer": {
|
|
1802
|
+
"kennzahl": 103
|
|
1803
|
+
},
|
|
1182
1804
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1183
1805
|
"validFrom": 2026
|
|
1184
1806
|
},
|
|
@@ -1199,6 +1821,9 @@ export const SKR03_2026: IChart = {
|
|
|
1199
1821
|
"role": "base"
|
|
1200
1822
|
},
|
|
1201
1823
|
"hgb275Position": "GuV 1",
|
|
1824
|
+
"euer": {
|
|
1825
|
+
"kennzahl": 103
|
|
1826
|
+
},
|
|
1202
1827
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
1203
1828
|
"validFrom": 2026
|
|
1204
1829
|
},
|
|
@@ -1219,6 +1844,9 @@ export const SKR03_2026: IChart = {
|
|
|
1219
1844
|
"role": "base"
|
|
1220
1845
|
},
|
|
1221
1846
|
"hgb275Position": "GuV 1",
|
|
1847
|
+
"euer": {
|
|
1848
|
+
"kennzahl": 103
|
|
1849
|
+
},
|
|
1222
1850
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
1223
1851
|
"validFrom": 2026
|
|
1224
1852
|
},
|
|
@@ -1239,6 +1867,9 @@ export const SKR03_2026: IChart = {
|
|
|
1239
1867
|
"role": "base"
|
|
1240
1868
|
},
|
|
1241
1869
|
"hgb275Position": "GuV 1",
|
|
1870
|
+
"euer": {
|
|
1871
|
+
"kennzahl": 103
|
|
1872
|
+
},
|
|
1242
1873
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1243
1874
|
"validFrom": 2026
|
|
1244
1875
|
},
|
|
@@ -1259,6 +1890,9 @@ export const SKR03_2026: IChart = {
|
|
|
1259
1890
|
"role": "base"
|
|
1260
1891
|
},
|
|
1261
1892
|
"hgb275Position": "GuV 1",
|
|
1893
|
+
"euer": {
|
|
1894
|
+
"kennzahl": 103
|
|
1895
|
+
},
|
|
1262
1896
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1263
1897
|
"validFrom": 2026
|
|
1264
1898
|
},
|
|
@@ -1279,6 +1913,9 @@ export const SKR03_2026: IChart = {
|
|
|
1279
1913
|
"role": "base"
|
|
1280
1914
|
},
|
|
1281
1915
|
"hgb275Position": "GuV 1",
|
|
1916
|
+
"euer": {
|
|
1917
|
+
"kennzahl": 103
|
|
1918
|
+
},
|
|
1282
1919
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
1283
1920
|
"validFrom": 2026
|
|
1284
1921
|
},
|
|
@@ -1299,6 +1936,9 @@ export const SKR03_2026: IChart = {
|
|
|
1299
1936
|
"role": "base"
|
|
1300
1937
|
},
|
|
1301
1938
|
"hgb275Position": "GuV 1",
|
|
1939
|
+
"euer": {
|
|
1940
|
+
"kennzahl": 103
|
|
1941
|
+
},
|
|
1302
1942
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
1303
1943
|
"validFrom": 2026
|
|
1304
1944
|
},
|
|
@@ -1319,6 +1959,9 @@ export const SKR03_2026: IChart = {
|
|
|
1319
1959
|
"role": "base"
|
|
1320
1960
|
},
|
|
1321
1961
|
"hgb275Position": "GuV 1",
|
|
1962
|
+
"euer": {
|
|
1963
|
+
"kennzahl": 111
|
|
1964
|
+
},
|
|
1322
1965
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 26) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (automatism AM, tax-free); the public oracle names the numbers before 2025 (8195/4185), reserved in the 2026 charts (2026-09-29); UStVA Kz 48 per USt 1 A 2026, Zeile 23, and the ELSTER Anleitung zur UStVA 2026, p. 10 (read 2026-09-29)",
|
|
1323
1966
|
"validFrom": 2026
|
|
1324
1967
|
},
|
|
@@ -1328,6 +1971,9 @@ export const SKR03_2026: IChart = {
|
|
|
1328
1971
|
"accountClass": 8,
|
|
1329
1972
|
"accountType": "revenue",
|
|
1330
1973
|
"hgb275Position": "GuV 1",
|
|
1974
|
+
"euer": {
|
|
1975
|
+
"kennzahl": 112
|
|
1976
|
+
},
|
|
1331
1977
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1332
1978
|
"validFrom": 2026
|
|
1333
1979
|
},
|
|
@@ -1349,6 +1995,9 @@ export const SKR03_2026: IChart = {
|
|
|
1349
1995
|
"role": "base"
|
|
1350
1996
|
},
|
|
1351
1997
|
"hgb275Position": "GuV 1",
|
|
1998
|
+
"euer": {
|
|
1999
|
+
"kennzahl": 103
|
|
2000
|
+
},
|
|
1352
2001
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
1353
2002
|
"validFrom": 2026
|
|
1354
2003
|
},
|
|
@@ -1370,6 +2019,9 @@ export const SKR03_2026: IChart = {
|
|
|
1370
2019
|
"role": "base"
|
|
1371
2020
|
},
|
|
1372
2021
|
"hgb275Position": "GuV 1",
|
|
2022
|
+
"euer": {
|
|
2023
|
+
"kennzahl": 112
|
|
2024
|
+
},
|
|
1373
2025
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1374
2026
|
"validFrom": 2026
|
|
1375
2027
|
},
|
|
@@ -1383,6 +2035,9 @@ export const SKR03_2026: IChart = {
|
|
|
1383
2035
|
"role": "base"
|
|
1384
2036
|
},
|
|
1385
2037
|
"hgb275Position": "GuV 1",
|
|
2038
|
+
"euer": {
|
|
2039
|
+
"kennzahl": 103
|
|
2040
|
+
},
|
|
1386
2041
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
|
|
1387
2042
|
"validFrom": 2026
|
|
1388
2043
|
},
|
|
@@ -1396,6 +2051,9 @@ export const SKR03_2026: IChart = {
|
|
|
1396
2051
|
"role": "base"
|
|
1397
2052
|
},
|
|
1398
2053
|
"hgb275Position": "GuV 1",
|
|
2054
|
+
"euer": {
|
|
2055
|
+
"kennzahl": 103
|
|
2056
|
+
},
|
|
1399
2057
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
|
|
1400
2058
|
"validFrom": 2026
|
|
1401
2059
|
},
|
|
@@ -1416,6 +2074,9 @@ export const SKR03_2026: IChart = {
|
|
|
1416
2074
|
"role": "base"
|
|
1417
2075
|
},
|
|
1418
2076
|
"hgb275Position": "GuV 1",
|
|
2077
|
+
"euer": {
|
|
2078
|
+
"kennzahl": 103
|
|
2079
|
+
},
|
|
1419
2080
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
1420
2081
|
"validFrom": 2026
|
|
1421
2082
|
},
|
|
@@ -1436,6 +2097,9 @@ export const SKR03_2026: IChart = {
|
|
|
1436
2097
|
"role": "base"
|
|
1437
2098
|
},
|
|
1438
2099
|
"hgb275Position": "GuV 1",
|
|
2100
|
+
"euer": {
|
|
2101
|
+
"kennzahl": 103
|
|
2102
|
+
},
|
|
1439
2103
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
|
|
1440
2104
|
"validFrom": 2026
|
|
1441
2105
|
},
|
|
@@ -1456,6 +2120,9 @@ export const SKR03_2026: IChart = {
|
|
|
1456
2120
|
"role": "base"
|
|
1457
2121
|
},
|
|
1458
2122
|
"hgb275Position": "GuV 1",
|
|
2123
|
+
"euer": {
|
|
2124
|
+
"kennzahl": 103
|
|
2125
|
+
},
|
|
1459
2126
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
1460
2127
|
"validFrom": 2026
|
|
1461
2128
|
},
|
|
@@ -1476,6 +2143,9 @@ export const SKR03_2026: IChart = {
|
|
|
1476
2143
|
"role": "base"
|
|
1477
2144
|
},
|
|
1478
2145
|
"hgb275Position": "GuV 1",
|
|
2146
|
+
"euer": {
|
|
2147
|
+
"kennzahl": 103
|
|
2148
|
+
},
|
|
1479
2149
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
1480
2150
|
"validFrom": 2026
|
|
1481
2151
|
},
|
|
@@ -1497,6 +2167,9 @@ export const SKR03_2026: IChart = {
|
|
|
1497
2167
|
"role": "base"
|
|
1498
2168
|
},
|
|
1499
2169
|
"hgb275Position": "GuV 1",
|
|
2170
|
+
"euer": {
|
|
2171
|
+
"kennzahl": 112
|
|
2172
|
+
},
|
|
1500
2173
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1501
2174
|
"validFrom": 2026
|
|
1502
2175
|
},
|
|
@@ -1518,6 +2191,9 @@ export const SKR03_2026: IChart = {
|
|
|
1518
2191
|
"role": "base"
|
|
1519
2192
|
},
|
|
1520
2193
|
"hgb275Position": "GuV 1",
|
|
2194
|
+
"euer": {
|
|
2195
|
+
"kennzahl": 112
|
|
2196
|
+
},
|
|
1521
2197
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1522
2198
|
"validFrom": 2026
|
|
1523
2199
|
},
|
|
@@ -1539,6 +2215,9 @@ export const SKR03_2026: IChart = {
|
|
|
1539
2215
|
"role": "base"
|
|
1540
2216
|
},
|
|
1541
2217
|
"hgb275Position": "GuV 1",
|
|
2218
|
+
"euer": {
|
|
2219
|
+
"kennzahl": 112
|
|
2220
|
+
},
|
|
1542
2221
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
1543
2222
|
"validFrom": 2026
|
|
1544
2223
|
},
|
|
@@ -1549,6 +2228,9 @@ export const SKR03_2026: IChart = {
|
|
|
1549
2228
|
"accountType": "revenue",
|
|
1550
2229
|
"accountRole": "asset_sale_proceeds",
|
|
1551
2230
|
"hgb275Position": "GuV 8",
|
|
2231
|
+
"euer": {
|
|
2232
|
+
"kennzahl": 102
|
|
2233
|
+
},
|
|
1552
2234
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1553
2235
|
"validFrom": 2026
|
|
1554
2236
|
},
|
|
@@ -1571,6 +2253,9 @@ export const SKR03_2026: IChart = {
|
|
|
1571
2253
|
"role": "base"
|
|
1572
2254
|
},
|
|
1573
2255
|
"hgb275Position": "GuV 8",
|
|
2256
|
+
"euer": {
|
|
2257
|
+
"kennzahl": 102
|
|
2258
|
+
},
|
|
1574
2259
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1575
2260
|
"validFrom": 2026
|
|
1576
2261
|
},
|
|
@@ -1593,6 +2278,9 @@ export const SKR03_2026: IChart = {
|
|
|
1593
2278
|
"role": "base"
|
|
1594
2279
|
},
|
|
1595
2280
|
"hgb275Position": "GuV 8",
|
|
2281
|
+
"euer": {
|
|
2282
|
+
"kennzahl": 102
|
|
2283
|
+
},
|
|
1596
2284
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1597
2285
|
"validFrom": 2026
|
|
1598
2286
|
},
|
|
@@ -1615,6 +2303,9 @@ export const SKR03_2026: IChart = {
|
|
|
1615
2303
|
"role": "base"
|
|
1616
2304
|
},
|
|
1617
2305
|
"hgb275Position": "GuV 8",
|
|
2306
|
+
"euer": {
|
|
2307
|
+
"kennzahl": 102
|
|
2308
|
+
},
|
|
1618
2309
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1619
2310
|
"validFrom": 2026
|
|
1620
2311
|
},
|
|
@@ -1637,6 +2328,9 @@ export const SKR03_2026: IChart = {
|
|
|
1637
2328
|
"role": "base"
|
|
1638
2329
|
},
|
|
1639
2330
|
"hgb275Position": "GuV 8",
|
|
2331
|
+
"euer": {
|
|
2332
|
+
"kennzahl": 102
|
|
2333
|
+
},
|
|
1640
2334
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1641
2335
|
"validFrom": 2026
|
|
1642
2336
|
},
|
|
@@ -1659,6 +2353,9 @@ export const SKR03_2026: IChart = {
|
|
|
1659
2353
|
"role": "base"
|
|
1660
2354
|
},
|
|
1661
2355
|
"hgb275Position": "GuV 8",
|
|
2356
|
+
"euer": {
|
|
2357
|
+
"kennzahl": 102
|
|
2358
|
+
},
|
|
1662
2359
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1663
2360
|
"validFrom": 2026
|
|
1664
2361
|
},
|
|
@@ -1681,6 +2378,9 @@ export const SKR03_2026: IChart = {
|
|
|
1681
2378
|
"role": "base"
|
|
1682
2379
|
},
|
|
1683
2380
|
"hgb275Position": "GuV 8",
|
|
2381
|
+
"euer": {
|
|
2382
|
+
"kennzahl": 102
|
|
2383
|
+
},
|
|
1684
2384
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1685
2385
|
"validFrom": 2026
|
|
1686
2386
|
},
|
|
@@ -1702,6 +2402,9 @@ export const SKR03_2026: IChart = {
|
|
|
1702
2402
|
"role": "base"
|
|
1703
2403
|
},
|
|
1704
2404
|
"hgb275Position": "GuV 8",
|
|
2405
|
+
"euer": {
|
|
2406
|
+
"kennzahl": 102
|
|
2407
|
+
},
|
|
1705
2408
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
|
|
1706
2409
|
"validFrom": 2026
|
|
1707
2410
|
},
|
|
@@ -1723,6 +2426,9 @@ export const SKR03_2026: IChart = {
|
|
|
1723
2426
|
"role": "base"
|
|
1724
2427
|
},
|
|
1725
2428
|
"hgb275Position": "GuV 8",
|
|
2429
|
+
"euer": {
|
|
2430
|
+
"kennzahl": 102
|
|
2431
|
+
},
|
|
1726
2432
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
|
|
1727
2433
|
"validFrom": 2026
|
|
1728
2434
|
},
|
|
@@ -1733,6 +2439,9 @@ export const SKR03_2026: IChart = {
|
|
|
1733
2439
|
"accountType": "revenue",
|
|
1734
2440
|
"accountRole": "asset_sale_proceeds",
|
|
1735
2441
|
"hgb275Position": "GuV 8",
|
|
2442
|
+
"euer": {
|
|
2443
|
+
"kennzahl": 102
|
|
2444
|
+
},
|
|
1736
2445
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1737
2446
|
"validFrom": 2026
|
|
1738
2447
|
},
|
|
@@ -1742,7 +2451,11 @@ export const SKR03_2026: IChart = {
|
|
|
1742
2451
|
"accountClass": 8,
|
|
1743
2452
|
"accountType": "revenue",
|
|
1744
2453
|
"accountRole": "asset_sale_proceeds",
|
|
2454
|
+
"securitiesRole": "sale_proceeds_fixed_loss",
|
|
1745
2455
|
"hgb275Position": "GuV 8",
|
|
2456
|
+
"euer": {
|
|
2457
|
+
"kennzahl": 102
|
|
2458
|
+
},
|
|
1746
2459
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1747
2460
|
"validFrom": 2026
|
|
1748
2461
|
},
|
|
@@ -1752,7 +2465,12 @@ export const SKR03_2026: IChart = {
|
|
|
1752
2465
|
"accountClass": 8,
|
|
1753
2466
|
"accountType": "revenue",
|
|
1754
2467
|
"accountRole": "asset_sale_proceeds",
|
|
2468
|
+
"securitiesRole": "sale_proceeds_fixed_loss",
|
|
2469
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1755
2470
|
"hgb275Position": "GuV 8",
|
|
2471
|
+
"euer": {
|
|
2472
|
+
"kennzahl": 102
|
|
2473
|
+
},
|
|
1756
2474
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1757
2475
|
"validFrom": 2026
|
|
1758
2476
|
},
|
|
@@ -1775,6 +2493,9 @@ export const SKR03_2026: IChart = {
|
|
|
1775
2493
|
"role": "base"
|
|
1776
2494
|
},
|
|
1777
2495
|
"hgb275Position": "GuV 4",
|
|
2496
|
+
"euer": {
|
|
2497
|
+
"kennzahl": 102
|
|
2498
|
+
},
|
|
1778
2499
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1779
2500
|
"validFrom": 2026
|
|
1780
2501
|
},
|
|
@@ -1797,6 +2518,9 @@ export const SKR03_2026: IChart = {
|
|
|
1797
2518
|
"role": "base"
|
|
1798
2519
|
},
|
|
1799
2520
|
"hgb275Position": "GuV 4",
|
|
2521
|
+
"euer": {
|
|
2522
|
+
"kennzahl": 102
|
|
2523
|
+
},
|
|
1800
2524
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1801
2525
|
"validFrom": 2026
|
|
1802
2526
|
},
|
|
@@ -1819,6 +2543,9 @@ export const SKR03_2026: IChart = {
|
|
|
1819
2543
|
"role": "base"
|
|
1820
2544
|
},
|
|
1821
2545
|
"hgb275Position": "GuV 4",
|
|
2546
|
+
"euer": {
|
|
2547
|
+
"kennzahl": 102
|
|
2548
|
+
},
|
|
1822
2549
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1823
2550
|
"validFrom": 2026
|
|
1824
2551
|
},
|
|
@@ -1841,6 +2568,9 @@ export const SKR03_2026: IChart = {
|
|
|
1841
2568
|
"role": "base"
|
|
1842
2569
|
},
|
|
1843
2570
|
"hgb275Position": "GuV 4",
|
|
2571
|
+
"euer": {
|
|
2572
|
+
"kennzahl": 102
|
|
2573
|
+
},
|
|
1844
2574
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1845
2575
|
"validFrom": 2026
|
|
1846
2576
|
},
|
|
@@ -1863,6 +2593,9 @@ export const SKR03_2026: IChart = {
|
|
|
1863
2593
|
"role": "base"
|
|
1864
2594
|
},
|
|
1865
2595
|
"hgb275Position": "GuV 4",
|
|
2596
|
+
"euer": {
|
|
2597
|
+
"kennzahl": 102
|
|
2598
|
+
},
|
|
1866
2599
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1867
2600
|
"validFrom": 2026
|
|
1868
2601
|
},
|
|
@@ -1885,6 +2618,9 @@ export const SKR03_2026: IChart = {
|
|
|
1885
2618
|
"role": "base"
|
|
1886
2619
|
},
|
|
1887
2620
|
"hgb275Position": "GuV 4",
|
|
2621
|
+
"euer": {
|
|
2622
|
+
"kennzahl": 102
|
|
2623
|
+
},
|
|
1888
2624
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026; not in the public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1889
2625
|
"validFrom": 2026
|
|
1890
2626
|
},
|
|
@@ -1906,6 +2642,9 @@ export const SKR03_2026: IChart = {
|
|
|
1906
2642
|
"role": "base"
|
|
1907
2643
|
},
|
|
1908
2644
|
"hgb275Position": "GuV 4",
|
|
2645
|
+
"euer": {
|
|
2646
|
+
"kennzahl": 102
|
|
2647
|
+
},
|
|
1909
2648
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
|
|
1910
2649
|
"validFrom": 2026
|
|
1911
2650
|
},
|
|
@@ -1927,6 +2666,9 @@ export const SKR03_2026: IChart = {
|
|
|
1927
2666
|
"role": "base"
|
|
1928
2667
|
},
|
|
1929
2668
|
"hgb275Position": "GuV 4",
|
|
2669
|
+
"euer": {
|
|
2670
|
+
"kennzahl": 102
|
|
2671
|
+
},
|
|
1930
2672
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
|
|
1931
2673
|
"validFrom": 2026
|
|
1932
2674
|
},
|
|
@@ -1937,6 +2679,9 @@ export const SKR03_2026: IChart = {
|
|
|
1937
2679
|
"accountType": "revenue",
|
|
1938
2680
|
"accountRole": "asset_sale_proceeds",
|
|
1939
2681
|
"hgb275Position": "GuV 4",
|
|
2682
|
+
"euer": {
|
|
2683
|
+
"kennzahl": 102
|
|
2684
|
+
},
|
|
1940
2685
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1941
2686
|
"validFrom": 2026
|
|
1942
2687
|
},
|
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@@ -1947,6 +2692,9 @@ export const SKR03_2026: IChart = {
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1947
2692
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"accountType": "revenue",
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1948
2693
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"accountRole": "asset_sale_proceeds",
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1949
2694
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"hgb275Position": "GuV 4",
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2695
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+
"euer": {
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2696
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+
"kennzahl": 102
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2697
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+
},
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1950
2698
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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1951
2699
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"validFrom": 2026
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1952
2700
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},
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@@ -1956,7 +2704,11 @@ export const SKR03_2026: IChart = {
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1956
2704
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"accountClass": 8,
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1957
2705
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"accountType": "revenue",
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1958
2706
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"accountRole": "asset_sale_proceeds",
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2707
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+
"securitiesRole": "sale_proceeds_fixed_gain",
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1959
2708
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"hgb275Position": "GuV 4",
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2709
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+
"euer": {
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2710
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+
"kennzahl": 102
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2711
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+
},
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1960
2712
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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1961
2713
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"validFrom": 2026
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1962
2714
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},
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@@ -1966,7 +2718,12 @@ export const SKR03_2026: IChart = {
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1966
2718
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"accountClass": 8,
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1967
2719
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"accountType": "revenue",
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1968
2720
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"accountRole": "asset_sale_proceeds",
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2721
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+
"securitiesRole": "sale_proceeds_fixed_gain",
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2722
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+
"taxRule": "estg_3_40_kstg_8b",
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1969
2723
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"hgb275Position": "GuV 4",
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2724
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+
"euer": {
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2725
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+
"kennzahl": 102
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2726
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+
},
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1970
2727
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 29), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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1971
2728
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"validFrom": 2026
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1972
2729
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},
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@@ -1976,6 +2733,7 @@ export const SKR03_2026: IChart = {
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1976
2733
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"accountClass": 8,
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1977
2734
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"accountType": "revenue",
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1978
2735
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"hgb275Position": "GuV 2",
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2736
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+
"euerExclusion": "inventory",
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1979
2737
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 29), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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1980
2738
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"validFrom": 2026
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1981
2739
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},
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@@ -1984,6 +2742,7 @@ export const SKR03_2026: IChart = {
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1984
2742
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"accountName": "Saldenvorträge Sachkonten",
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1985
2743
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"accountClass": 9,
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1986
2744
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"accountType": "equity",
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2745
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+
"euerExclusion": "closing",
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1987
2746
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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1988
2747
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"validFrom": 2026
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1989
2748
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},
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@@ -1993,6 +2752,7 @@ export const SKR03_2026: IChart = {
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1993
2752
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"accountClass": 9,
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1994
2753
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"accountType": "asset",
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1995
2754
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"hgb266Position": "Aktiva B.II.1",
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2755
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+
"euerExclusion": "closing",
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1996
2756
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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1997
2757
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"validFrom": 2026
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1998
2758
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},
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@@ -2002,6 +2762,7 @@ export const SKR03_2026: IChart = {
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2002
2762
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"accountClass": 9,
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2003
2763
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"accountType": "liability",
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2004
2764
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"hgb266Position": "Passiva C.4",
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2765
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+
"euerExclusion": "closing",
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2005
2766
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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2006
2767
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"validFrom": 2026
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2007
2768
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},
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@@ -2010,6 +2771,7 @@ export const SKR03_2026: IChart = {
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2010
2771
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"accountName": "Gewinn- und Verlustkonto (Abschluss)",
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2011
2772
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"accountClass": 9,
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2012
2773
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"accountType": "equity",
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2774
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+
"euerExclusion": "closing",
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2013
2775
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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2014
2776
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"validFrom": 2026
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2015
2777
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},
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@@ -2019,6 +2781,7 @@ export const SKR03_2026: IChart = {
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2019
2781
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"accountClass": 9,
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2020
2782
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"accountType": "asset",
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2021
2783
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"hgb266Position": "Aktiva B.II.1",
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2784
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+
"euerExclusion": "valuation",
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2022
2785
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"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)",
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2023
2786
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"validFrom": 2026
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2024
2787
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},
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@@ -2028,6 +2791,7 @@ export const SKR03_2026: IChart = {
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2028
2791
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"accountClass": 9,
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2029
2792
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"accountType": "liability",
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2030
2793
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"hgb266Position": "Passiva C.8",
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2794
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+
"euerExclusion": "valuation",
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2031
2795
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"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)",
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2032
2796
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"validFrom": 2026
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2033
2797
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},
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@@ -2037,6 +2801,7 @@ export const SKR03_2026: IChart = {
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2037
2801
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"accountClass": 9,
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2038
2802
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"accountType": "asset",
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2039
2803
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"hgb266Position": "Aktiva B.IV",
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2804
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+
"euerExclusion": "valuation",
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2040
2805
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"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)",
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2041
2806
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"validFrom": 2026
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2042
2807
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},
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@@ -2046,6 +2811,7 @@ export const SKR03_2026: IChart = {
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2046
2811
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"accountClass": 9,
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2047
2812
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"accountType": "liability",
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2048
2813
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"hgb266Position": "Passiva C.2",
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2814
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+
"euerExclusion": "valuation",
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2049
2815
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"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)",
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2050
2816
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"validFrom": 2026
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2051
2817
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},
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@@ -2055,6 +2821,7 @@ export const SKR03_2026: IChart = {
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2055
2821
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"accountClass": 9,
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2056
2822
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"accountType": "liability",
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2057
2823
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"hgb266Position": "Passiva C.4",
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2824
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+
"euerExclusion": "valuation",
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2058
2825
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"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)",
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2059
2826
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"validFrom": 2026
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2060
2827
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},
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@@ -2064,6 +2831,7 @@ export const SKR03_2026: IChart = {
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2064
2831
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"accountClass": 9,
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2065
2832
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"accountType": "asset",
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2066
2833
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"hgb266Position": "Aktiva B.II.4",
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|
2834
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+
"euerExclusion": "valuation",
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2067
2835
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"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)",
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2068
2836
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"validFrom": 2026
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2069
2837
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},
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@@ -2072,6 +2840,7 @@ export const SKR03_2026: IChart = {
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2072
2840
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"accountName": "Statistisches Gegenkonto",
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2073
2841
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"accountClass": 9,
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2074
2842
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"accountType": "equity",
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2843
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+
"euerExclusion": "closing",
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2075
2844
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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2076
2845
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"validFrom": 2026
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2077
2846
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}
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