@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/skr04.2026.ts
CHANGED
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@@ -11,6 +11,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 0,
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"accountType": "asset",
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"hgb266Position": "Aktiva A.I.2",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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@@ -20,6 +21,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 0,
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"accountType": "asset",
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"hgb266Position": "Aktiva A.I.2",
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"euerExclusion": "fixed_asset",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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@@ -29,6 +31,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 0,
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"accountType": "asset",
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"hgb266Position": "Aktiva A.II.1",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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@@ -38,6 +41,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 0,
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"accountType": "asset",
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"hgb266Position": "Aktiva A.II.1",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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@@ -47,6 +51,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 0,
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"accountType": "asset",
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"hgb266Position": "Aktiva A.II.2",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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@@ -56,6 +61,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 0,
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"accountType": "asset",
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"hgb266Position": "Aktiva A.II.3",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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@@ -65,6 +71,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 0,
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"accountType": "asset",
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"hgb266Position": "Aktiva A.II.3",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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@@ -74,15 +81,50 @@ export const SKR04_2026: IChart = {
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"accountClass": 0,
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"accountType": "asset",
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"hgb266Position": "Aktiva A.II.3",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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{
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"accountNumber": "0900",
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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 04 (Art.-Nr. 11175, 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": "0910",
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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 04 (Art.-Nr. 11175, 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": "0920",
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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 04 (Art.-Nr. 11175, 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": "1140",
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"accountName": "Warenbestand",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.I.3",
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"euerExclusion": "inventory",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 3), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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"validFrom": 2026
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},
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@@ -92,6 +134,9 @@ export const SKR04_2026: IChart = {
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.I.4",
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"euer": {
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"kennzahl": 100
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},
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
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"validFrom": 2026
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},
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@@ -109,6 +154,9 @@ export const SKR04_2026: IChart = {
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"40"
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],
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"hgb266Position": "Aktiva B.I.4",
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"euer": {
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"kennzahl": 100
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},
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
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"validFrom": 2026
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},
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@@ -126,6 +174,9 @@ export const SKR04_2026: IChart = {
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"40"
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],
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"hgb266Position": "Aktiva B.I.4",
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"euer": {
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"kennzahl": 100
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},
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
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@@ -135,6 +186,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.II.1",
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"euerExclusion": "balance_sheet",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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@@ -144,6 +196,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.II.4",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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@@ -153,6 +206,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.II.4",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.II.4",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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@@ -171,6 +226,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.II.4",
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"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.II.4",
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"euerExclusion": "pass_through",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 4), gültig für 2026 (no tax function there; balance-sheet item sonstige Vermögensgegenstände or sonstige Verbindlichkeiten by its balance), and vs public oracle (2026-09-29)",
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"role": "tax"
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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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@@ -206,6 +266,9 @@ export const SKR04_2026: IChart = {
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"hgb266Position": "Aktiva B.II.4",
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"kennzahl": 185
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},
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
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"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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"hgb266Position": "Aktiva B.II.4",
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"euer": {
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},
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
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@@ -245,6 +312,7 @@ export const SKR04_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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@@ -258,24 +326,51 @@ export const SKR04_2026: IChart = {
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"hgb266Position": "Aktiva B.II.4",
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"euer": {
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"kennzahl": 185
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},
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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"validFrom": 2026
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{
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"accountNumber": "1440",
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"accountName": "Steuererstattungsansprüche gegenüber anderen Ländern",
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"accountClass": 1,
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"accountType": "asset",
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"securitiesRole": "foreign_tax_refund",
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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 04 (Art.-Nr. 11175, p. 5), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1460",
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"accountName": "Geldtransit",
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"accountClass": 1,
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{
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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@@ -303,6 +400,7 @@ export const SKR04_2026: IChart = {
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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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@@ -312,6 +410,9 @@ export const SKR04_2026: IChart = {
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"euer": {
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"kennzahl": 122
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},
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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@@ -321,6 +422,9 @@ export const SKR04_2026: IChart = {
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"euer": {
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"kennzahl": 123
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},
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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@@ -330,6 +434,7 @@ export const SKR04_2026: IChart = {
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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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@@ -339,6 +444,7 @@ export const SKR04_2026: IChart = {
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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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},
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@@ -348,6 +454,7 @@ export const SKR04_2026: IChart = {
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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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@@ -357,6 +464,7 @@ export const SKR04_2026: IChart = {
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"accountType": "liability",
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"hgb266Position": "Passiva B.1",
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+
"euerExclusion": "balance_sheet",
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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@@ -366,6 +474,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 3,
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"accountType": "liability",
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"hgb266Position": "Passiva B.2",
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+
"euerExclusion": "balance_sheet",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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@@ -375,6 +484,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 3,
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"accountType": "liability",
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"hgb266Position": "Passiva B.3",
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|
+
"euerExclusion": "balance_sheet",
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"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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"validFrom": 2026
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},
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@@ -384,6 +494,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 3,
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|
"accountType": "liability",
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|
"hgb266Position": "Passiva C.2",
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|
+
"euerExclusion": "balance_sheet",
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|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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|
"validFrom": 2026
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|
},
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@@ -393,6 +504,9 @@ export const SKR04_2026: IChart = {
|
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|
"accountClass": 3,
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|
"accountType": "liability",
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|
"hgb266Position": "Passiva C.3",
|
|
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|
+
"euer": {
|
|
508
|
+
"kennzahl": 112
|
|
509
|
+
},
|
|
396
510
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
|
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|
"validFrom": 2026
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|
},
|
|
@@ -414,6 +528,9 @@ export const SKR04_2026: IChart = {
|
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|
"role": "base"
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|
},
|
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530
|
"hgb266Position": "Passiva C.3",
|
|
531
|
+
"euer": {
|
|
532
|
+
"kennzahl": 112
|
|
533
|
+
},
|
|
417
534
|
"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",
|
|
418
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|
"validFrom": 2026
|
|
419
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|
},
|
|
@@ -435,6 +552,9 @@ export const SKR04_2026: IChart = {
|
|
|
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552
|
"role": "base"
|
|
436
553
|
},
|
|
437
554
|
"hgb266Position": "Passiva C.3",
|
|
555
|
+
"euer": {
|
|
556
|
+
"kennzahl": 112
|
|
557
|
+
},
|
|
438
558
|
"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",
|
|
439
559
|
"validFrom": 2026
|
|
440
560
|
},
|
|
@@ -444,6 +564,7 @@ export const SKR04_2026: IChart = {
|
|
|
444
564
|
"accountClass": 3,
|
|
445
565
|
"accountType": "liability",
|
|
446
566
|
"hgb266Position": "Passiva C.8",
|
|
567
|
+
"euerExclusion": "pass_through",
|
|
447
568
|
"provenance": "skr-convention account, own designation (2026-07-09); not listed in the DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175), gültig für 2026, nor in the public oracle, whose Durchlaufende Posten is 1370 (checked 2026-09-29)",
|
|
448
569
|
"validFrom": 2026
|
|
449
570
|
},
|
|
@@ -453,6 +574,7 @@ export const SKR04_2026: IChart = {
|
|
|
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|
"accountClass": 3,
|
|
454
575
|
"accountType": "liability",
|
|
455
576
|
"hgb266Position": "Passiva C.4",
|
|
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|
+
"euerExclusion": "balance_sheet",
|
|
456
578
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
457
579
|
"validFrom": 2026
|
|
458
580
|
},
|
|
@@ -462,6 +584,7 @@ export const SKR04_2026: IChart = {
|
|
|
462
584
|
"accountClass": 3,
|
|
463
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|
"accountType": "liability",
|
|
464
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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",
|
|
466
589
|
"validFrom": 2026
|
|
467
590
|
},
|
|
@@ -471,6 +594,7 @@ export const SKR04_2026: IChart = {
|
|
|
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594
|
"accountClass": 3,
|
|
472
595
|
"accountType": "asset",
|
|
473
596
|
"hgb266Position": "Aktiva B.II.4",
|
|
597
|
+
"euerExclusion": "balance_sheet",
|
|
474
598
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there; balance-sheet item sonstige Vermögensgegenstände or sonstige Verbindlichkeiten by its balance), and vs public oracle (2026-09-29)",
|
|
475
599
|
"validFrom": 2026
|
|
476
600
|
},
|
|
@@ -480,6 +604,10 @@ export const SKR04_2026: IChart = {
|
|
|
480
604
|
"accountClass": 3,
|
|
481
605
|
"accountType": "liability",
|
|
482
606
|
"hgb266Position": "Passiva C.8",
|
|
607
|
+
"euer": {
|
|
608
|
+
"debitKennzahl": 183,
|
|
609
|
+
"creditKennzahl": 103
|
|
610
|
+
},
|
|
483
611
|
"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
612
|
"validFrom": 2026
|
|
485
613
|
},
|
|
@@ -489,6 +617,9 @@ export const SKR04_2026: IChart = {
|
|
|
489
617
|
"accountClass": 3,
|
|
490
618
|
"accountType": "liability",
|
|
491
619
|
"hgb266Position": "Passiva C.8",
|
|
620
|
+
"euer": {
|
|
621
|
+
"kennzahl": 140
|
|
622
|
+
},
|
|
492
623
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
493
624
|
"validFrom": 2026
|
|
494
625
|
},
|
|
@@ -498,6 +629,9 @@ export const SKR04_2026: IChart = {
|
|
|
498
629
|
"accountClass": 3,
|
|
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
636
|
"validFrom": 2026
|
|
503
637
|
},
|
|
@@ -507,6 +641,7 @@ export const SKR04_2026: IChart = {
|
|
|
507
641
|
"accountClass": 3,
|
|
508
642
|
"accountType": "liability",
|
|
509
643
|
"hgb266Position": "Passiva C.8",
|
|
644
|
+
"euerExclusion": "reverse_charge",
|
|
510
645
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
511
646
|
"validFrom": 2026
|
|
512
647
|
},
|
|
@@ -516,6 +651,9 @@ export const SKR04_2026: IChart = {
|
|
|
516
651
|
"accountClass": 3,
|
|
517
652
|
"accountType": "liability",
|
|
518
653
|
"hgb266Position": "Passiva C.8",
|
|
654
|
+
"euer": {
|
|
655
|
+
"kennzahl": 140
|
|
656
|
+
},
|
|
519
657
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
520
658
|
"validFrom": 2026
|
|
521
659
|
},
|
|
@@ -525,6 +663,10 @@ export const SKR04_2026: IChart = {
|
|
|
525
663
|
"accountClass": 3,
|
|
526
664
|
"accountType": "liability",
|
|
527
665
|
"hgb266Position": "Passiva C.8",
|
|
666
|
+
"euer": {
|
|
667
|
+
"debitKennzahl": 183,
|
|
668
|
+
"creditKennzahl": 103
|
|
669
|
+
},
|
|
528
670
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
|
|
529
671
|
"validFrom": 2026
|
|
530
672
|
},
|
|
@@ -534,6 +676,10 @@ export const SKR04_2026: IChart = {
|
|
|
534
676
|
"accountClass": 3,
|
|
535
677
|
"accountType": "liability",
|
|
536
678
|
"hgb266Position": "Passiva C.8",
|
|
679
|
+
"euer": {
|
|
680
|
+
"debitKennzahl": 183,
|
|
681
|
+
"creditKennzahl": 103
|
|
682
|
+
},
|
|
537
683
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25)",
|
|
538
684
|
"validFrom": 2026
|
|
539
685
|
},
|
|
@@ -543,6 +689,10 @@ export const SKR04_2026: IChart = {
|
|
|
543
689
|
"accountClass": 3,
|
|
544
690
|
"accountType": "liability",
|
|
545
691
|
"hgb266Position": "Passiva C.8",
|
|
692
|
+
"euer": {
|
|
693
|
+
"debitKennzahl": 186,
|
|
694
|
+
"creditKennzahl": 141
|
|
695
|
+
},
|
|
546
696
|
"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
697
|
"validFrom": 2026
|
|
548
698
|
},
|
|
@@ -552,6 +702,10 @@ export const SKR04_2026: IChart = {
|
|
|
552
702
|
"accountClass": 3,
|
|
553
703
|
"accountType": "liability",
|
|
554
704
|
"hgb266Position": "Passiva C.8",
|
|
705
|
+
"euer": {
|
|
706
|
+
"debitKennzahl": 186,
|
|
707
|
+
"creditKennzahl": 141
|
|
708
|
+
},
|
|
555
709
|
"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
710
|
"validFrom": 2026
|
|
557
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|
},
|
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@@ -561,6 +715,7 @@ export const SKR04_2026: IChart = {
|
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561
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|
"accountClass": 3,
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562
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|
"accountType": "liability",
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563
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|
"hgb266Position": "Passiva C.8",
|
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718
|
+
"euerExclusion": "reverse_charge",
|
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564
719
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
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565
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|
"validFrom": 2026
|
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|
},
|
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@@ -570,6 +725,10 @@ export const SKR04_2026: IChart = {
|
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570
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|
"accountClass": 3,
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571
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|
"accountType": "liability",
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572
727
|
"hgb266Position": "Passiva C.8",
|
|
728
|
+
"euer": {
|
|
729
|
+
"debitKennzahl": 186,
|
|
730
|
+
"creditKennzahl": 141
|
|
731
|
+
},
|
|
573
732
|
"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)",
|
|
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|
"validFrom": 2026
|
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575
734
|
},
|
|
@@ -579,6 +738,10 @@ export const SKR04_2026: IChart = {
|
|
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579
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|
"accountClass": 3,
|
|
580
739
|
"accountType": "liability",
|
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581
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|
"hgb266Position": "Passiva C.8",
|
|
741
|
+
"euer": {
|
|
742
|
+
"debitKennzahl": 186,
|
|
743
|
+
"creditKennzahl": 141
|
|
744
|
+
},
|
|
582
745
|
"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
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|
"validFrom": 2026
|
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584
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|
},
|
|
@@ -588,6 +751,7 @@ export const SKR04_2026: IChart = {
|
|
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588
751
|
"accountClass": 3,
|
|
589
752
|
"accountType": "liability",
|
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590
753
|
"hgb266Position": "Passiva D",
|
|
754
|
+
"euerExclusion": "balance_sheet",
|
|
591
755
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
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592
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|
"validFrom": 2026
|
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593
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|
},
|
|
@@ -608,6 +772,9 @@ export const SKR04_2026: IChart = {
|
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608
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|
"role": "base"
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609
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|
},
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610
774
|
"hgb275Position": "GuV 1",
|
|
775
|
+
"euer": {
|
|
776
|
+
"kennzahl": 103
|
|
777
|
+
},
|
|
611
778
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
612
779
|
"validFrom": 2026
|
|
613
780
|
},
|
|
@@ -628,6 +795,9 @@ export const SKR04_2026: IChart = {
|
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628
795
|
"role": "base"
|
|
629
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|
},
|
|
630
797
|
"hgb275Position": "GuV 1",
|
|
798
|
+
"euer": {
|
|
799
|
+
"kennzahl": 103
|
|
800
|
+
},
|
|
631
801
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
632
802
|
"validFrom": 2026
|
|
633
803
|
},
|
|
@@ -648,6 +818,9 @@ export const SKR04_2026: IChart = {
|
|
|
648
818
|
"role": "base"
|
|
649
819
|
},
|
|
650
820
|
"hgb275Position": "GuV 1",
|
|
821
|
+
"euer": {
|
|
822
|
+
"kennzahl": 103
|
|
823
|
+
},
|
|
651
824
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
652
825
|
"validFrom": 2026
|
|
653
826
|
},
|
|
@@ -668,6 +841,9 @@ export const SKR04_2026: IChart = {
|
|
|
668
841
|
"role": "base"
|
|
669
842
|
},
|
|
670
843
|
"hgb275Position": "GuV 1",
|
|
844
|
+
"euer": {
|
|
845
|
+
"kennzahl": 103
|
|
846
|
+
},
|
|
671
847
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
672
848
|
"validFrom": 2026
|
|
673
849
|
},
|
|
@@ -688,6 +864,9 @@ export const SKR04_2026: IChart = {
|
|
|
688
864
|
"role": "base"
|
|
689
865
|
},
|
|
690
866
|
"hgb275Position": "GuV 1",
|
|
867
|
+
"euer": {
|
|
868
|
+
"kennzahl": 103
|
|
869
|
+
},
|
|
691
870
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
692
871
|
"validFrom": 2026
|
|
693
872
|
},
|
|
@@ -708,6 +887,9 @@ export const SKR04_2026: IChart = {
|
|
|
708
887
|
"role": "base"
|
|
709
888
|
},
|
|
710
889
|
"hgb275Position": "GuV 1",
|
|
890
|
+
"euer": {
|
|
891
|
+
"kennzahl": 103
|
|
892
|
+
},
|
|
711
893
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
712
894
|
"validFrom": 2026
|
|
713
895
|
},
|
|
@@ -728,6 +910,9 @@ export const SKR04_2026: IChart = {
|
|
|
728
910
|
"role": "base"
|
|
729
911
|
},
|
|
730
912
|
"hgb275Position": "GuV 1",
|
|
913
|
+
"euer": {
|
|
914
|
+
"kennzahl": 103
|
|
915
|
+
},
|
|
731
916
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kz 43/48 per ELSTER Anleitung zur UStVA 2026",
|
|
732
917
|
"validFrom": 2026
|
|
733
918
|
},
|
|
@@ -748,6 +933,9 @@ export const SKR04_2026: IChart = {
|
|
|
748
933
|
"role": "base"
|
|
749
934
|
},
|
|
750
935
|
"hgb275Position": "GuV 1",
|
|
936
|
+
"euer": {
|
|
937
|
+
"kennzahl": 111
|
|
938
|
+
},
|
|
751
939
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 26) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (automatism AM, tax-free); the public oracle names the numbers before 2025 (8195/4185), reserved in the 2026 charts (2026-09-29); UStVA Kz 48 per USt 1 A 2026, Zeile 23, and the ELSTER Anleitung zur UStVA 2026, p. 10 (read 2026-09-29)",
|
|
752
940
|
"validFrom": 2026
|
|
753
941
|
},
|
|
@@ -769,6 +957,9 @@ export const SKR04_2026: IChart = {
|
|
|
769
957
|
"role": "base"
|
|
770
958
|
},
|
|
771
959
|
"hgb275Position": "GuV 1",
|
|
960
|
+
"euer": {
|
|
961
|
+
"kennzahl": 103
|
|
962
|
+
},
|
|
772
963
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
773
964
|
"validFrom": 2026
|
|
774
965
|
},
|
|
@@ -790,6 +981,9 @@ export const SKR04_2026: IChart = {
|
|
|
790
981
|
"role": "base"
|
|
791
982
|
},
|
|
792
983
|
"hgb275Position": "GuV 1",
|
|
984
|
+
"euer": {
|
|
985
|
+
"kennzahl": 112
|
|
986
|
+
},
|
|
793
987
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
794
988
|
"validFrom": 2026
|
|
795
989
|
},
|
|
@@ -803,6 +997,9 @@ export const SKR04_2026: IChart = {
|
|
|
803
997
|
"role": "base"
|
|
804
998
|
},
|
|
805
999
|
"hgb275Position": "GuV 1",
|
|
1000
|
+
"euer": {
|
|
1001
|
+
"kennzahl": 103
|
|
1002
|
+
},
|
|
806
1003
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
|
|
807
1004
|
"validFrom": 2026
|
|
808
1005
|
},
|
|
@@ -816,6 +1013,9 @@ export const SKR04_2026: IChart = {
|
|
|
816
1013
|
"role": "base"
|
|
817
1014
|
},
|
|
818
1015
|
"hgb275Position": "GuV 1",
|
|
1016
|
+
"euer": {
|
|
1017
|
+
"kennzahl": 103
|
|
1018
|
+
},
|
|
819
1019
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-25); UStVA Kz 45 per ELSTER Anleitung zur UStVA 2026 (übrige nicht steuerbare Umsätze, Leistungsort nicht im Inland; read 2026-09-25)",
|
|
820
1020
|
"validFrom": 2026
|
|
821
1021
|
},
|
|
@@ -836,6 +1036,9 @@ export const SKR04_2026: IChart = {
|
|
|
836
1036
|
"role": "base"
|
|
837
1037
|
},
|
|
838
1038
|
"hgb275Position": "GuV 1",
|
|
1039
|
+
"euer": {
|
|
1040
|
+
"kennzahl": 103
|
|
1041
|
+
},
|
|
839
1042
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
840
1043
|
"validFrom": 2026
|
|
841
1044
|
},
|
|
@@ -856,6 +1059,9 @@ export const SKR04_2026: IChart = {
|
|
|
856
1059
|
"role": "base"
|
|
857
1060
|
},
|
|
858
1061
|
"hgb275Position": "GuV 1",
|
|
1062
|
+
"euer": {
|
|
1063
|
+
"kennzahl": 103
|
|
1064
|
+
},
|
|
859
1065
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09); fiscal enrichment multi-source 2026-07-09",
|
|
860
1066
|
"validFrom": 2026
|
|
861
1067
|
},
|
|
@@ -876,6 +1082,9 @@ export const SKR04_2026: IChart = {
|
|
|
876
1082
|
"role": "base"
|
|
877
1083
|
},
|
|
878
1084
|
"hgb275Position": "GuV 1",
|
|
1085
|
+
"euer": {
|
|
1086
|
+
"kennzahl": 103
|
|
1087
|
+
},
|
|
879
1088
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
880
1089
|
"validFrom": 2026
|
|
881
1090
|
},
|
|
@@ -896,6 +1105,9 @@ export const SKR04_2026: IChart = {
|
|
|
896
1105
|
"role": "base"
|
|
897
1106
|
},
|
|
898
1107
|
"hgb275Position": "GuV 1",
|
|
1108
|
+
"euer": {
|
|
1109
|
+
"kennzahl": 103
|
|
1110
|
+
},
|
|
899
1111
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (2026-09-25); UStVA Kennzahl per ELSTER Anleitung zur UStVA 2026",
|
|
900
1112
|
"validFrom": 2026
|
|
901
1113
|
},
|
|
@@ -917,6 +1129,9 @@ export const SKR04_2026: IChart = {
|
|
|
917
1129
|
"role": "base"
|
|
918
1130
|
},
|
|
919
1131
|
"hgb275Position": "GuV 1",
|
|
1132
|
+
"euer": {
|
|
1133
|
+
"kennzahl": 112
|
|
1134
|
+
},
|
|
920
1135
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
921
1136
|
"validFrom": 2026
|
|
922
1137
|
},
|
|
@@ -938,6 +1153,9 @@ export const SKR04_2026: IChart = {
|
|
|
938
1153
|
"role": "base"
|
|
939
1154
|
},
|
|
940
1155
|
"hgb275Position": "GuV 1",
|
|
1156
|
+
"euer": {
|
|
1157
|
+
"kennzahl": 112
|
|
1158
|
+
},
|
|
941
1159
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
942
1160
|
"validFrom": 2026
|
|
943
1161
|
},
|
|
@@ -959,6 +1177,9 @@ export const SKR04_2026: IChart = {
|
|
|
959
1177
|
"role": "base"
|
|
960
1178
|
},
|
|
961
1179
|
"hgb275Position": "GuV 1",
|
|
1180
|
+
"euer": {
|
|
1181
|
+
"kennzahl": 112
|
|
1182
|
+
},
|
|
962
1183
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
|
|
963
1184
|
"validFrom": 2026
|
|
964
1185
|
},
|
|
@@ -968,6 +1189,9 @@ export const SKR04_2026: IChart = {
|
|
|
968
1189
|
"accountClass": 4,
|
|
969
1190
|
"accountType": "revenue",
|
|
970
1191
|
"hgb275Position": "GuV 4",
|
|
1192
|
+
"euer": {
|
|
1193
|
+
"kennzahl": 112
|
|
1194
|
+
},
|
|
971
1195
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
972
1196
|
"validFrom": 2026
|
|
973
1197
|
},
|
|
@@ -977,6 +1201,9 @@ export const SKR04_2026: IChart = {
|
|
|
977
1201
|
"accountClass": 4,
|
|
978
1202
|
"accountType": "revenue",
|
|
979
1203
|
"hgb275Position": "GuV 4",
|
|
1204
|
+
"euer": {
|
|
1205
|
+
"kennzahl": 103
|
|
1206
|
+
},
|
|
980
1207
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
981
1208
|
"validFrom": 2026
|
|
982
1209
|
},
|
|
@@ -986,6 +1213,7 @@ export const SKR04_2026: IChart = {
|
|
|
986
1213
|
"accountClass": 4,
|
|
987
1214
|
"accountType": "revenue",
|
|
988
1215
|
"hgb275Position": "GuV 4",
|
|
1216
|
+
"euerExclusion": "valuation",
|
|
989
1217
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
990
1218
|
"validFrom": 2026
|
|
991
1219
|
},
|
|
@@ -1007,6 +1235,9 @@ export const SKR04_2026: IChart = {
|
|
|
1007
1235
|
"role": "base"
|
|
1008
1236
|
},
|
|
1009
1237
|
"hgb275Position": "GuV 4",
|
|
1238
|
+
"euer": {
|
|
1239
|
+
"kennzahl": 102
|
|
1240
|
+
},
|
|
1010
1241
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
|
|
1011
1242
|
"validFrom": 2026
|
|
1012
1243
|
},
|
|
@@ -1029,6 +1260,9 @@ export const SKR04_2026: IChart = {
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"role": "base"
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},
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 102
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},
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
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"validFrom": 2026
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},
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@@ -1038,6 +1272,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 4,
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"accountType": "revenue",
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"hgb275Position": "GuV 4",
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"euerExclusion": "valuation",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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"validFrom": 2026
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},
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@@ -1059,6 +1294,9 @@ export const SKR04_2026: IChart = {
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"role": "base"
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},
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 102
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},
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
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"validFrom": 2026
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},
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@@ -1069,6 +1307,9 @@ export const SKR04_2026: IChart = {
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 102
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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@@ -1079,6 +1320,9 @@ export const SKR04_2026: IChart = {
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 102
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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@@ -1088,7 +1332,11 @@ export const SKR04_2026: IChart = {
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"accountClass": 4,
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"securitiesRole": "sale_proceeds_fixed_gain",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 102
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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@@ -1098,7 +1346,12 @@ export const SKR04_2026: IChart = {
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"accountClass": 4,
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"accountType": "revenue",
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"accountRole": "asset_sale_proceeds",
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"securitiesRole": "sale_proceeds_fixed_gain",
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"taxRule": "estg_3_40_kstg_8b",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 102
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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@@ -1109,6 +1362,9 @@ export const SKR04_2026: IChart = {
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 135
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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@@ -1119,6 +1375,9 @@ export const SKR04_2026: IChart = {
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 135
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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@@ -1128,7 +1387,11 @@ export const SKR04_2026: IChart = {
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"accountClass": 4,
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"securitiesRole": "book_value_fixed_gain",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 135
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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@@ -1138,16 +1401,85 @@ export const SKR04_2026: IChart = {
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"accountClass": 4,
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"securitiesRole": "book_value_fixed_gain",
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"taxRule": "estg_3_40_kstg_8b",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 135
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4905",
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"accountName": "Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)",
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"accountClass": 4,
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"accountType": "revenue",
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"securitiesRole": "sale_gain_current",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 103
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4906",
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"accountName": "Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG",
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"accountClass": 4,
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"accountType": "revenue",
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"securitiesRole": "sale_gain_current",
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"taxRule": "estg_3_40_kstg_8b",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 103
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4912",
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"accountName": "Erträge aus Zuschreibungen des Finanzanlagevermögens",
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"accountClass": 4,
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"accountType": "revenue",
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"securitiesRole": "writeup_fixed",
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"hgb275Position": "GuV 4",
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"euerExclusion": "valuation",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4914",
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"accountName": "Erträge aus Zuschreibungen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG",
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+
"accountClass": 4,
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"accountType": "revenue",
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"securitiesRole": "writeup",
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"taxRule": "estg_3_40_kstg_8b",
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+
"hgb275Position": "GuV 4",
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"euerExclusion": "valuation",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4915",
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"accountName": "Erträge aus Zuschreibungen des Umlaufvermögens (außer Vorräte)",
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"accountClass": 4,
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"accountType": "revenue",
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"securitiesRole": "writeup_current",
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"hgb275Position": "GuV 4",
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"euerExclusion": "valuation",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "4970",
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"accountName": "Versicherungsentschädigungen und Schadenersatzleistungen",
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"accountClass": 4,
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"accountType": "revenue",
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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 103
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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"validFrom": 2026
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},
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@@ -1157,6 +1489,9 @@ export const SKR04_2026: IChart = {
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"accountClass": 5,
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"accountType": "expense",
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"hgb275Position": "GuV 5",
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"euer": {
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"kennzahl": 100
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},
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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"validFrom": 2026
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},
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@@ -1174,6 +1509,9 @@ export const SKR04_2026: IChart = {
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"40"
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],
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"hgb275Position": "GuV 5",
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"euer": {
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"kennzahl": 100
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},
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1177
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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"validFrom": 2026
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},
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@@ -1191,6 +1529,9 @@ export const SKR04_2026: IChart = {
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"40"
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],
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"hgb275Position": "GuV 5",
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"euer": {
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"kennzahl": 100
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},
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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"validFrom": 2026
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},
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@@ -1208,6 +1549,9 @@ export const SKR04_2026: IChart = {
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"40"
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],
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"hgb275Position": "GuV 5",
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+
"euer": {
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1553
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+
"kennzahl": 100
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+
},
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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"validFrom": 2026
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},
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@@ -1225,6 +1569,9 @@ export const SKR04_2026: IChart = {
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"40"
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],
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"hgb275Position": "GuV 5",
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1572
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+
"euer": {
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1573
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+
"kennzahl": 100
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1574
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+
},
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"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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"validFrom": 2026
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},
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@@ -1234,6 +1581,9 @@ export const SKR04_2026: IChart = {
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1234
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"accountClass": 5,
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"accountType": "expense",
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"hgb275Position": "GuV 5",
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1584
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+
"euer": {
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+
"kennzahl": 100
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+
},
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1237
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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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@@ -1243,6 +1593,9 @@ export const SKR04_2026: IChart = {
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1243
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"accountClass": 5,
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1244
1594
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"accountType": "expense",
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1595
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"hgb275Position": "GuV 5",
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1596
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+
"euer": {
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1597
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+
"kennzahl": 100
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1598
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+
},
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1246
1599
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 20), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
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1247
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"validFrom": 2026
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},
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@@ -1252,6 +1605,7 @@ export const SKR04_2026: IChart = {
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"accountClass": 5,
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1253
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"accountType": "expense",
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1254
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"hgb275Position": "GuV 5",
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1608
|
+
"euerExclusion": "inventory",
|
|
1255
1609
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 20), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
1256
1610
|
"validFrom": 2026
|
|
1257
1611
|
},
|
|
@@ -1261,6 +1615,7 @@ export const SKR04_2026: IChart = {
|
|
|
1261
1615
|
"accountClass": 5,
|
|
1262
1616
|
"accountType": "expense",
|
|
1263
1617
|
"hgb275Position": "GuV 5",
|
|
1618
|
+
"euerExclusion": "inventory",
|
|
1264
1619
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 20), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
1265
1620
|
"validFrom": 2026
|
|
1266
1621
|
},
|
|
@@ -1270,6 +1625,9 @@ export const SKR04_2026: IChart = {
|
|
|
1270
1625
|
"accountClass": 5,
|
|
1271
1626
|
"accountType": "expense",
|
|
1272
1627
|
"hgb275Position": "GuV 5",
|
|
1628
|
+
"euer": {
|
|
1629
|
+
"kennzahl": 110
|
|
1630
|
+
},
|
|
1273
1631
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1274
1632
|
"validFrom": 2026
|
|
1275
1633
|
},
|
|
@@ -1279,6 +1637,9 @@ export const SKR04_2026: IChart = {
|
|
|
1279
1637
|
"accountClass": 6,
|
|
1280
1638
|
"accountType": "expense",
|
|
1281
1639
|
"hgb275Position": "GuV 6",
|
|
1640
|
+
"euer": {
|
|
1641
|
+
"kennzahl": 120
|
|
1642
|
+
},
|
|
1282
1643
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1283
1644
|
"validFrom": 2026
|
|
1284
1645
|
},
|
|
@@ -1288,6 +1649,9 @@ export const SKR04_2026: IChart = {
|
|
|
1288
1649
|
"accountClass": 6,
|
|
1289
1650
|
"accountType": "expense",
|
|
1290
1651
|
"hgb275Position": "GuV 6",
|
|
1652
|
+
"euer": {
|
|
1653
|
+
"kennzahl": 120
|
|
1654
|
+
},
|
|
1291
1655
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1292
1656
|
"validFrom": 2026
|
|
1293
1657
|
},
|
|
@@ -1297,6 +1661,9 @@ export const SKR04_2026: IChart = {
|
|
|
1297
1661
|
"accountClass": 6,
|
|
1298
1662
|
"accountType": "expense",
|
|
1299
1663
|
"hgb275Position": "GuV 6",
|
|
1664
|
+
"euer": {
|
|
1665
|
+
"kennzahl": 120
|
|
1666
|
+
},
|
|
1300
1667
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1301
1668
|
"validFrom": 2026
|
|
1302
1669
|
},
|
|
@@ -1306,6 +1673,9 @@ export const SKR04_2026: IChart = {
|
|
|
1306
1673
|
"accountClass": 6,
|
|
1307
1674
|
"accountType": "expense",
|
|
1308
1675
|
"hgb275Position": "GuV 7",
|
|
1676
|
+
"euer": {
|
|
1677
|
+
"kennzahl": 131
|
|
1678
|
+
},
|
|
1309
1679
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1310
1680
|
"validFrom": 2026
|
|
1311
1681
|
},
|
|
@@ -1315,6 +1685,9 @@ export const SKR04_2026: IChart = {
|
|
|
1315
1685
|
"accountClass": 6,
|
|
1316
1686
|
"accountType": "expense",
|
|
1317
1687
|
"hgb275Position": "GuV 7",
|
|
1688
|
+
"euer": {
|
|
1689
|
+
"kennzahl": 130
|
|
1690
|
+
},
|
|
1318
1691
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1319
1692
|
"validFrom": 2026
|
|
1320
1693
|
},
|
|
@@ -1324,6 +1697,9 @@ export const SKR04_2026: IChart = {
|
|
|
1324
1697
|
"accountClass": 6,
|
|
1325
1698
|
"accountType": "expense",
|
|
1326
1699
|
"hgb275Position": "GuV 8",
|
|
1700
|
+
"euer": {
|
|
1701
|
+
"kennzahl": 183
|
|
1702
|
+
},
|
|
1327
1703
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1328
1704
|
"validFrom": 2026
|
|
1329
1705
|
},
|
|
@@ -1333,6 +1709,9 @@ export const SKR04_2026: IChart = {
|
|
|
1333
1709
|
"accountClass": 6,
|
|
1334
1710
|
"accountType": "expense",
|
|
1335
1711
|
"hgb275Position": "GuV 8",
|
|
1712
|
+
"euer": {
|
|
1713
|
+
"kennzahl": 150
|
|
1714
|
+
},
|
|
1336
1715
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1337
1716
|
"validFrom": 2026
|
|
1338
1717
|
},
|
|
@@ -1342,6 +1721,9 @@ export const SKR04_2026: IChart = {
|
|
|
1342
1721
|
"accountClass": 6,
|
|
1343
1722
|
"accountType": "expense",
|
|
1344
1723
|
"hgb275Position": "GuV 8",
|
|
1724
|
+
"euer": {
|
|
1725
|
+
"kennzahl": 223
|
|
1726
|
+
},
|
|
1345
1727
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1346
1728
|
"validFrom": 2026
|
|
1347
1729
|
},
|
|
@@ -1351,6 +1733,9 @@ export const SKR04_2026: IChart = {
|
|
|
1351
1733
|
"accountClass": 6,
|
|
1352
1734
|
"accountType": "expense",
|
|
1353
1735
|
"hgb275Position": "GuV 8",
|
|
1736
|
+
"euer": {
|
|
1737
|
+
"kennzahl": 225
|
|
1738
|
+
},
|
|
1354
1739
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1355
1740
|
"validFrom": 2026
|
|
1356
1741
|
},
|
|
@@ -1360,6 +1745,9 @@ export const SKR04_2026: IChart = {
|
|
|
1360
1745
|
"accountClass": 6,
|
|
1361
1746
|
"accountType": "expense",
|
|
1362
1747
|
"hgb275Position": "GuV 8",
|
|
1748
|
+
"euer": {
|
|
1749
|
+
"kennzahl": 228
|
|
1750
|
+
},
|
|
1363
1751
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1364
1752
|
"validFrom": 2026
|
|
1365
1753
|
},
|
|
@@ -1369,6 +1757,9 @@ export const SKR04_2026: IChart = {
|
|
|
1369
1757
|
"accountClass": 6,
|
|
1370
1758
|
"accountType": "expense",
|
|
1371
1759
|
"hgb275Position": "GuV 8",
|
|
1760
|
+
"euer": {
|
|
1761
|
+
"kennzahl": 146
|
|
1762
|
+
},
|
|
1372
1763
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1373
1764
|
"validFrom": 2026
|
|
1374
1765
|
},
|
|
@@ -1378,6 +1769,9 @@ export const SKR04_2026: IChart = {
|
|
|
1378
1769
|
"accountClass": 6,
|
|
1379
1770
|
"accountType": "expense",
|
|
1380
1771
|
"hgb275Position": "GuV 8",
|
|
1772
|
+
"euer": {
|
|
1773
|
+
"kennzahl": 145
|
|
1774
|
+
},
|
|
1381
1775
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1382
1776
|
"validFrom": 2026
|
|
1383
1777
|
},
|
|
@@ -1387,6 +1781,9 @@ export const SKR04_2026: IChart = {
|
|
|
1387
1781
|
"accountClass": 6,
|
|
1388
1782
|
"accountType": "expense",
|
|
1389
1783
|
"hgb275Position": "GuV 8",
|
|
1784
|
+
"euer": {
|
|
1785
|
+
"kennzahl": 146
|
|
1786
|
+
},
|
|
1390
1787
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1391
1788
|
"validFrom": 2026
|
|
1392
1789
|
},
|
|
@@ -1396,6 +1793,9 @@ export const SKR04_2026: IChart = {
|
|
|
1396
1793
|
"accountClass": 6,
|
|
1397
1794
|
"accountType": "expense",
|
|
1398
1795
|
"hgb275Position": "GuV 8",
|
|
1796
|
+
"euer": {
|
|
1797
|
+
"kennzahl": 146
|
|
1798
|
+
},
|
|
1399
1799
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1400
1800
|
"validFrom": 2026
|
|
1401
1801
|
},
|
|
@@ -1405,6 +1805,9 @@ export const SKR04_2026: IChart = {
|
|
|
1405
1805
|
"accountClass": 6,
|
|
1406
1806
|
"accountType": "expense",
|
|
1407
1807
|
"hgb275Position": "GuV 8",
|
|
1808
|
+
"euer": {
|
|
1809
|
+
"kennzahl": 224
|
|
1810
|
+
},
|
|
1408
1811
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1409
1812
|
"validFrom": 2026
|
|
1410
1813
|
},
|
|
@@ -1414,6 +1817,9 @@ export const SKR04_2026: IChart = {
|
|
|
1414
1817
|
"accountClass": 6,
|
|
1415
1818
|
"accountType": "expense",
|
|
1416
1819
|
"hgb275Position": "GuV 8",
|
|
1820
|
+
"euer": {
|
|
1821
|
+
"kennzahl": 174
|
|
1822
|
+
},
|
|
1417
1823
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
|
|
1418
1824
|
"validFrom": 2026
|
|
1419
1825
|
},
|
|
@@ -1423,6 +1829,9 @@ export const SKR04_2026: IChart = {
|
|
|
1423
1829
|
"accountClass": 6,
|
|
1424
1830
|
"accountType": "expense",
|
|
1425
1831
|
"hgb275Position": "GuV 8",
|
|
1832
|
+
"euer": {
|
|
1833
|
+
"kennzahl": 164
|
|
1834
|
+
},
|
|
1426
1835
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-28)",
|
|
1427
1836
|
"validFrom": 2026
|
|
1428
1837
|
},
|
|
@@ -1432,6 +1841,9 @@ export const SKR04_2026: IChart = {
|
|
|
1432
1841
|
"accountClass": 6,
|
|
1433
1842
|
"accountType": "expense",
|
|
1434
1843
|
"hgb275Position": "GuV 8",
|
|
1844
|
+
"euer": {
|
|
1845
|
+
"kennzahl": 120
|
|
1846
|
+
},
|
|
1435
1847
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1436
1848
|
"validFrom": 2026
|
|
1437
1849
|
},
|
|
@@ -1441,6 +1853,9 @@ export const SKR04_2026: IChart = {
|
|
|
1441
1853
|
"accountClass": 6,
|
|
1442
1854
|
"accountType": "expense",
|
|
1443
1855
|
"hgb275Position": "GuV 8",
|
|
1856
|
+
"euer": {
|
|
1857
|
+
"kennzahl": 221
|
|
1858
|
+
},
|
|
1444
1859
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1445
1860
|
"validFrom": 2026
|
|
1446
1861
|
},
|
|
@@ -1450,6 +1865,9 @@ export const SKR04_2026: IChart = {
|
|
|
1450
1865
|
"accountClass": 6,
|
|
1451
1866
|
"accountType": "expense",
|
|
1452
1867
|
"hgb275Position": "GuV 8",
|
|
1868
|
+
"euer": {
|
|
1869
|
+
"kennzahl": 229
|
|
1870
|
+
},
|
|
1453
1871
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1454
1872
|
"validFrom": 2026
|
|
1455
1873
|
},
|
|
@@ -1459,6 +1877,9 @@ export const SKR04_2026: IChart = {
|
|
|
1459
1877
|
"accountClass": 6,
|
|
1460
1878
|
"accountType": "expense",
|
|
1461
1879
|
"hgb275Position": "GuV 8",
|
|
1880
|
+
"euer": {
|
|
1881
|
+
"kennzahl": 280
|
|
1882
|
+
},
|
|
1462
1883
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1463
1884
|
"validFrom": 2026
|
|
1464
1885
|
},
|
|
@@ -1468,6 +1889,9 @@ export const SKR04_2026: IChart = {
|
|
|
1468
1889
|
"accountClass": 6,
|
|
1469
1890
|
"accountType": "expense",
|
|
1470
1891
|
"hgb275Position": "GuV 8",
|
|
1892
|
+
"euer": {
|
|
1893
|
+
"kennzahl": 280
|
|
1894
|
+
},
|
|
1471
1895
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1472
1896
|
"validFrom": 2026
|
|
1473
1897
|
},
|
|
@@ -1477,6 +1901,9 @@ export const SKR04_2026: IChart = {
|
|
|
1477
1901
|
"accountClass": 6,
|
|
1478
1902
|
"accountType": "expense",
|
|
1479
1903
|
"hgb275Position": "GuV 8",
|
|
1904
|
+
"euer": {
|
|
1905
|
+
"kennzahl": 229
|
|
1906
|
+
},
|
|
1480
1907
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1481
1908
|
"validFrom": 2026
|
|
1482
1909
|
},
|
|
@@ -1486,6 +1913,9 @@ export const SKR04_2026: IChart = {
|
|
|
1486
1913
|
"accountClass": 6,
|
|
1487
1914
|
"accountType": "expense",
|
|
1488
1915
|
"hgb275Position": "GuV 8",
|
|
1916
|
+
"euer": {
|
|
1917
|
+
"kennzahl": 281
|
|
1918
|
+
},
|
|
1489
1919
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1490
1920
|
"validFrom": 2026
|
|
1491
1921
|
},
|
|
@@ -1495,6 +1925,9 @@ export const SKR04_2026: IChart = {
|
|
|
1495
1925
|
"accountClass": 6,
|
|
1496
1926
|
"accountType": "expense",
|
|
1497
1927
|
"hgb275Position": "GuV 8",
|
|
1928
|
+
"euer": {
|
|
1929
|
+
"kennzahl": 194
|
|
1930
|
+
},
|
|
1498
1931
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1499
1932
|
"validFrom": 2026
|
|
1500
1933
|
},
|
|
@@ -1504,6 +1937,9 @@ export const SKR04_2026: IChart = {
|
|
|
1504
1937
|
"accountClass": 6,
|
|
1505
1938
|
"accountType": "expense",
|
|
1506
1939
|
"hgb275Position": "GuV 8",
|
|
1940
|
+
"euer": {
|
|
1941
|
+
"kennzahl": 194
|
|
1942
|
+
},
|
|
1507
1943
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1508
1944
|
"validFrom": 2026
|
|
1509
1945
|
},
|
|
@@ -1513,6 +1949,9 @@ export const SKR04_2026: IChart = {
|
|
|
1513
1949
|
"accountClass": 6,
|
|
1514
1950
|
"accountType": "expense",
|
|
1515
1951
|
"hgb275Position": "GuV 8",
|
|
1952
|
+
"euer": {
|
|
1953
|
+
"kennzahl": 194
|
|
1954
|
+
},
|
|
1516
1955
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1517
1956
|
"validFrom": 2026
|
|
1518
1957
|
},
|
|
@@ -1522,15 +1961,49 @@ export const SKR04_2026: IChart = {
|
|
|
1522
1961
|
"accountClass": 6,
|
|
1523
1962
|
"accountType": "expense",
|
|
1524
1963
|
"hgb275Position": "GuV 8",
|
|
1964
|
+
"euer": {
|
|
1965
|
+
"kennzahl": 183
|
|
1966
|
+
},
|
|
1525
1967
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1526
1968
|
"validFrom": 2026
|
|
1527
1969
|
},
|
|
1970
|
+
{
|
|
1971
|
+
"accountNumber": "6857",
|
|
1972
|
+
"accountName": "Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)",
|
|
1973
|
+
"accountClass": 6,
|
|
1974
|
+
"accountType": "expense",
|
|
1975
|
+
"securitiesRole": "sale_costs_gain",
|
|
1976
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1977
|
+
"hgb275Position": "GuV 8",
|
|
1978
|
+
"euer": {
|
|
1979
|
+
"kennzahl": 183
|
|
1980
|
+
},
|
|
1981
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1982
|
+
"validFrom": 2026
|
|
1983
|
+
},
|
|
1984
|
+
{
|
|
1985
|
+
"accountNumber": "6858",
|
|
1986
|
+
"accountName": "Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG (bei Buchverlust)",
|
|
1987
|
+
"accountClass": 6,
|
|
1988
|
+
"accountType": "expense",
|
|
1989
|
+
"securitiesRole": "sale_costs_loss",
|
|
1990
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1991
|
+
"hgb275Position": "GuV 8",
|
|
1992
|
+
"euer": {
|
|
1993
|
+
"kennzahl": 183
|
|
1994
|
+
},
|
|
1995
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
|
|
1996
|
+
"validFrom": 2026
|
|
1997
|
+
},
|
|
1528
1998
|
{
|
|
1529
1999
|
"accountNumber": "6880",
|
|
1530
2000
|
"accountName": "Aufwendungen aus Kursdifferenzen",
|
|
1531
2001
|
"accountClass": 6,
|
|
1532
2002
|
"accountType": "expense",
|
|
1533
2003
|
"hgb275Position": "GuV 8",
|
|
2004
|
+
"euer": {
|
|
2005
|
+
"kennzahl": 183
|
|
2006
|
+
},
|
|
1534
2007
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1535
2008
|
"validFrom": 2026
|
|
1536
2009
|
},
|
|
@@ -1540,6 +2013,7 @@ export const SKR04_2026: IChart = {
|
|
|
1540
2013
|
"accountClass": 6,
|
|
1541
2014
|
"accountType": "expense",
|
|
1542
2015
|
"hgb275Position": "GuV 8",
|
|
2016
|
+
"euerExclusion": "valuation",
|
|
1543
2017
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
1544
2018
|
"validFrom": 2026
|
|
1545
2019
|
},
|
|
@@ -1549,6 +2023,7 @@ export const SKR04_2026: IChart = {
|
|
|
1549
2023
|
"accountClass": 6,
|
|
1550
2024
|
"accountType": "expense",
|
|
1551
2025
|
"hgb275Position": "GuV 8",
|
|
2026
|
+
"euerExclusion": "valuation",
|
|
1552
2027
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
1553
2028
|
"validFrom": 2026
|
|
1554
2029
|
},
|
|
@@ -1570,6 +2045,9 @@ export const SKR04_2026: IChart = {
|
|
|
1570
2045
|
"role": "base"
|
|
1571
2046
|
},
|
|
1572
2047
|
"hgb275Position": "GuV 8",
|
|
2048
|
+
"euer": {
|
|
2049
|
+
"kennzahl": 102
|
|
2050
|
+
},
|
|
1573
2051
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 43 per USt 1 A 2026, Zeile 22",
|
|
1574
2052
|
"validFrom": 2026
|
|
1575
2053
|
},
|
|
@@ -1592,6 +2070,9 @@ export const SKR04_2026: IChart = {
|
|
|
1592
2070
|
"role": "base"
|
|
1593
2071
|
},
|
|
1594
2072
|
"hgb275Position": "GuV 8",
|
|
2073
|
+
"euer": {
|
|
2074
|
+
"kennzahl": 102
|
|
2075
|
+
},
|
|
1595
2076
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 81 per USt 1 A 2026, Zeile 13",
|
|
1596
2077
|
"validFrom": 2026
|
|
1597
2078
|
},
|
|
@@ -1613,6 +2094,9 @@ export const SKR04_2026: IChart = {
|
|
|
1613
2094
|
"role": "base"
|
|
1614
2095
|
},
|
|
1615
2096
|
"hgb275Position": "GuV 8",
|
|
2097
|
+
"euer": {
|
|
2098
|
+
"kennzahl": 102
|
|
2099
|
+
},
|
|
1616
2100
|
"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026, and vs public oracle (2026-10-06); UStVA Kz 41 per USt 1 A 2026, Zeile 19",
|
|
1617
2101
|
"validFrom": 2026
|
|
1618
2102
|
},
|
|
@@ -1623,6 +2107,9 @@ export const SKR04_2026: IChart = {
|
|
|
1623
2107
|
"accountType": "revenue",
|
|
1624
2108
|
"accountRole": "asset_sale_proceeds",
|
|
1625
2109
|
"hgb275Position": "GuV 8",
|
|
2110
|
+
"euer": {
|
|
2111
|
+
"kennzahl": 102
|
|
2112
|
+
},
|
|
1626
2113
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1627
2114
|
"validFrom": 2026
|
|
1628
2115
|
},
|
|
@@ -1633,6 +2120,9 @@ export const SKR04_2026: IChart = {
|
|
|
1633
2120
|
"accountType": "revenue",
|
|
1634
2121
|
"accountRole": "asset_sale_proceeds",
|
|
1635
2122
|
"hgb275Position": "GuV 8",
|
|
2123
|
+
"euer": {
|
|
2124
|
+
"kennzahl": 102
|
|
2125
|
+
},
|
|
1636
2126
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1637
2127
|
"validFrom": 2026
|
|
1638
2128
|
},
|
|
@@ -1642,7 +2132,11 @@ export const SKR04_2026: IChart = {
|
|
|
1642
2132
|
"accountClass": 6,
|
|
1643
2133
|
"accountType": "revenue",
|
|
1644
2134
|
"accountRole": "asset_sale_proceeds",
|
|
2135
|
+
"securitiesRole": "sale_proceeds_fixed_loss",
|
|
1645
2136
|
"hgb275Position": "GuV 8",
|
|
2137
|
+
"euer": {
|
|
2138
|
+
"kennzahl": 102
|
|
2139
|
+
},
|
|
1646
2140
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1647
2141
|
"validFrom": 2026
|
|
1648
2142
|
},
|
|
@@ -1652,7 +2146,12 @@ export const SKR04_2026: IChart = {
|
|
|
1652
2146
|
"accountClass": 6,
|
|
1653
2147
|
"accountType": "revenue",
|
|
1654
2148
|
"accountRole": "asset_sale_proceeds",
|
|
2149
|
+
"securitiesRole": "sale_proceeds_fixed_loss",
|
|
2150
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1655
2151
|
"hgb275Position": "GuV 8",
|
|
2152
|
+
"euer": {
|
|
2153
|
+
"kennzahl": 102
|
|
2154
|
+
},
|
|
1656
2155
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1657
2156
|
"validFrom": 2026
|
|
1658
2157
|
},
|
|
@@ -1663,6 +2162,9 @@ export const SKR04_2026: IChart = {
|
|
|
1663
2162
|
"accountType": "expense",
|
|
1664
2163
|
"accountRole": "disposal_book_value",
|
|
1665
2164
|
"hgb275Position": "GuV 8",
|
|
2165
|
+
"euer": {
|
|
2166
|
+
"kennzahl": 135
|
|
2167
|
+
},
|
|
1666
2168
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1667
2169
|
"validFrom": 2026
|
|
1668
2170
|
},
|
|
@@ -1673,6 +2175,9 @@ export const SKR04_2026: IChart = {
|
|
|
1673
2175
|
"accountType": "expense",
|
|
1674
2176
|
"accountRole": "disposal_book_value",
|
|
1675
2177
|
"hgb275Position": "GuV 8",
|
|
2178
|
+
"euer": {
|
|
2179
|
+
"kennzahl": 135
|
|
2180
|
+
},
|
|
1676
2181
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1677
2182
|
"validFrom": 2026
|
|
1678
2183
|
},
|
|
@@ -1682,7 +2187,11 @@ export const SKR04_2026: IChart = {
|
|
|
1682
2187
|
"accountClass": 6,
|
|
1683
2188
|
"accountType": "expense",
|
|
1684
2189
|
"accountRole": "disposal_book_value",
|
|
2190
|
+
"securitiesRole": "book_value_fixed_loss",
|
|
1685
2191
|
"hgb275Position": "GuV 8",
|
|
2192
|
+
"euer": {
|
|
2193
|
+
"kennzahl": 135
|
|
2194
|
+
},
|
|
1686
2195
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1687
2196
|
"validFrom": 2026
|
|
1688
2197
|
},
|
|
@@ -1692,33 +2201,248 @@ export const SKR04_2026: IChart = {
|
|
|
1692
2201
|
"accountClass": 6,
|
|
1693
2202
|
"accountType": "expense",
|
|
1694
2203
|
"accountRole": "disposal_book_value",
|
|
2204
|
+
"securitiesRole": "book_value_fixed_loss",
|
|
2205
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1695
2206
|
"hgb275Position": "GuV 8",
|
|
2207
|
+
"euer": {
|
|
2208
|
+
"kennzahl": 135
|
|
2209
|
+
},
|
|
1696
2210
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
|
|
1697
2211
|
"validFrom": 2026
|
|
1698
2212
|
},
|
|
2213
|
+
{
|
|
2214
|
+
"accountNumber": "6905",
|
|
2215
|
+
"accountName": "Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)",
|
|
2216
|
+
"accountClass": 6,
|
|
2217
|
+
"accountType": "expense",
|
|
2218
|
+
"securitiesRole": "sale_loss_current",
|
|
2219
|
+
"hgb275Position": "GuV 8",
|
|
2220
|
+
"euer": {
|
|
2221
|
+
"kennzahl": 100
|
|
2222
|
+
},
|
|
2223
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2224
|
+
"validFrom": 2026
|
|
2225
|
+
},
|
|
2226
|
+
{
|
|
2227
|
+
"accountNumber": "6906",
|
|
2228
|
+
"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",
|
|
2229
|
+
"accountClass": 6,
|
|
2230
|
+
"accountType": "expense",
|
|
2231
|
+
"securitiesRole": "sale_loss_current",
|
|
2232
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
2233
|
+
"hgb275Position": "GuV 8",
|
|
2234
|
+
"euer": {
|
|
2235
|
+
"kennzahl": 100
|
|
2236
|
+
},
|
|
2237
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2238
|
+
"validFrom": 2026
|
|
2239
|
+
},
|
|
2240
|
+
{
|
|
2241
|
+
"accountNumber": "7010",
|
|
2242
|
+
"accountName": "Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens",
|
|
2243
|
+
"accountClass": 7,
|
|
2244
|
+
"accountType": "revenue",
|
|
2245
|
+
"securitiesRole": "income_fixed",
|
|
2246
|
+
"hgb275Position": "GuV 10",
|
|
2247
|
+
"euer": {
|
|
2248
|
+
"kennzahl": 103
|
|
2249
|
+
},
|
|
2250
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 26), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2251
|
+
"validFrom": 2026
|
|
2252
|
+
},
|
|
2253
|
+
{
|
|
2254
|
+
"accountNumber": "7014",
|
|
2255
|
+
"accountName": "Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG",
|
|
2256
|
+
"accountClass": 7,
|
|
2257
|
+
"accountType": "revenue",
|
|
2258
|
+
"securitiesRole": "income_fixed",
|
|
2259
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
2260
|
+
"hgb275Position": "GuV 10",
|
|
2261
|
+
"euer": {
|
|
2262
|
+
"kennzahl": 103
|
|
2263
|
+
},
|
|
2264
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 26), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2265
|
+
"validFrom": 2026
|
|
2266
|
+
},
|
|
1699
2267
|
{
|
|
1700
2268
|
"accountNumber": "7100",
|
|
1701
2269
|
"accountName": "Sonstige Zinsen und ähnliche Erträge",
|
|
1702
2270
|
"accountClass": 7,
|
|
1703
2271
|
"accountType": "revenue",
|
|
1704
2272
|
"hgb275Position": "GuV 11",
|
|
2273
|
+
"euer": {
|
|
2274
|
+
"kennzahl": 103
|
|
2275
|
+
},
|
|
1705
2276
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1706
2277
|
"validFrom": 2026
|
|
1707
2278
|
},
|
|
2279
|
+
{
|
|
2280
|
+
"accountNumber": "7103",
|
|
2281
|
+
"accountName": "Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG",
|
|
2282
|
+
"accountClass": 7,
|
|
2283
|
+
"accountType": "revenue",
|
|
2284
|
+
"securitiesRole": "income_current",
|
|
2285
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
2286
|
+
"hgb275Position": "GuV 11",
|
|
2287
|
+
"euer": {
|
|
2288
|
+
"kennzahl": 103
|
|
2289
|
+
},
|
|
2290
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 26), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2291
|
+
"validFrom": 2026
|
|
2292
|
+
},
|
|
2293
|
+
{
|
|
2294
|
+
"accountNumber": "7115",
|
|
2295
|
+
"accountName": "Erträge aus anderen Wertpapieren und Ausleihungen des Umlaufvermögens",
|
|
2296
|
+
"accountClass": 7,
|
|
2297
|
+
"accountType": "revenue",
|
|
2298
|
+
"securitiesRole": "income_current",
|
|
2299
|
+
"hgb275Position": "GuV 11",
|
|
2300
|
+
"euer": {
|
|
2301
|
+
"kennzahl": 103
|
|
2302
|
+
},
|
|
2303
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 26), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
|
|
2304
|
+
"validFrom": 2026
|
|
2305
|
+
},
|
|
2306
|
+
{
|
|
2307
|
+
"accountNumber": "7200",
|
|
2308
|
+
"accountName": "Abschreibungen auf Finanzanlagen (dauerhaft)",
|
|
2309
|
+
"accountClass": 7,
|
|
2310
|
+
"accountType": "expense",
|
|
2311
|
+
"securitiesRole": "writedown_fixed_lasting",
|
|
2312
|
+
"hgb275Position": "GuV 12",
|
|
2313
|
+
"euerExclusion": "valuation",
|
|
2314
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2315
|
+
"validFrom": 2026
|
|
2316
|
+
},
|
|
2317
|
+
{
|
|
2318
|
+
"accountNumber": "7201",
|
|
2319
|
+
"accountName": "Abschreibungen auf Finanzanlagen (nicht dauerhaft)",
|
|
2320
|
+
"accountClass": 7,
|
|
2321
|
+
"accountType": "expense",
|
|
2322
|
+
"securitiesRole": "writedown_fixed_temporary",
|
|
2323
|
+
"hgb275Position": "GuV 12",
|
|
2324
|
+
"euerExclusion": "valuation",
|
|
2325
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2326
|
+
"validFrom": 2026
|
|
2327
|
+
},
|
|
2328
|
+
{
|
|
2329
|
+
"accountNumber": "7204",
|
|
2330
|
+
"accountName": "Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (dauerhaft)",
|
|
2331
|
+
"accountClass": 7,
|
|
2332
|
+
"accountType": "expense",
|
|
2333
|
+
"securitiesRole": "writedown_fixed_lasting",
|
|
2334
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
2335
|
+
"hgb275Position": "GuV 12",
|
|
2336
|
+
"euerExclusion": "valuation",
|
|
2337
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2338
|
+
"validFrom": 2026
|
|
2339
|
+
},
|
|
2340
|
+
{
|
|
2341
|
+
"accountNumber": "7210",
|
|
2342
|
+
"accountName": "Abschreibungen auf Wertpapiere des Umlaufvermögens",
|
|
2343
|
+
"accountClass": 7,
|
|
2344
|
+
"accountType": "expense",
|
|
2345
|
+
"securitiesRole": "writedown_current",
|
|
2346
|
+
"hgb275Position": "GuV 12",
|
|
2347
|
+
"euerExclusion": "valuation",
|
|
2348
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2349
|
+
"validFrom": 2026
|
|
2350
|
+
},
|
|
2351
|
+
{
|
|
2352
|
+
"accountNumber": "7214",
|
|
2353
|
+
"accountName": "Abschreibungen auf Wertpapiere des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG",
|
|
2354
|
+
"accountClass": 7,
|
|
2355
|
+
"accountType": "expense",
|
|
2356
|
+
"securitiesRole": "writedown_current",
|
|
2357
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
2358
|
+
"hgb275Position": "GuV 12",
|
|
2359
|
+
"euerExclusion": "valuation",
|
|
2360
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2361
|
+
"validFrom": 2026
|
|
2362
|
+
},
|
|
1708
2363
|
{
|
|
1709
2364
|
"accountNumber": "7300",
|
|
1710
2365
|
"accountName": "Zinsen und ähnliche Aufwendungen",
|
|
1711
2366
|
"accountClass": 7,
|
|
1712
2367
|
"accountType": "expense",
|
|
1713
2368
|
"hgb275Position": "GuV 13",
|
|
2369
|
+
"euer": {
|
|
2370
|
+
"kennzahl": 234
|
|
2371
|
+
},
|
|
1714
2372
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1715
2373
|
"validFrom": 2026
|
|
1716
2374
|
},
|
|
2375
|
+
{
|
|
2376
|
+
"accountNumber": "7310",
|
|
2377
|
+
"accountName": "Zinsaufwendungen für kurzfristige Verbindlichkeiten",
|
|
2378
|
+
"accountClass": 7,
|
|
2379
|
+
"accountType": "expense",
|
|
2380
|
+
"securitiesRole": "margin_interest",
|
|
2381
|
+
"hgb275Position": "GuV 13",
|
|
2382
|
+
"euer": {
|
|
2383
|
+
"kennzahl": 234
|
|
2384
|
+
},
|
|
2385
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2386
|
+
"validFrom": 2026
|
|
2387
|
+
},
|
|
2388
|
+
{
|
|
2389
|
+
"accountNumber": "7630",
|
|
2390
|
+
"accountName": "Kapitalertragsteuer 25 %",
|
|
2391
|
+
"accountClass": 7,
|
|
2392
|
+
"accountType": "expense",
|
|
2393
|
+
"securitiesRole": "capital_gains_tax",
|
|
2394
|
+
"hgb275Position": "GuV 14",
|
|
2395
|
+
"euer": {
|
|
2396
|
+
"kennzahl": 122
|
|
2397
|
+
},
|
|
2398
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2399
|
+
"validFrom": 2026
|
|
2400
|
+
},
|
|
2401
|
+
{
|
|
2402
|
+
"accountNumber": "7633",
|
|
2403
|
+
"accountName": "Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %",
|
|
2404
|
+
"accountClass": 7,
|
|
2405
|
+
"accountType": "expense",
|
|
2406
|
+
"securitiesRole": "capital_gains_tax_soli",
|
|
2407
|
+
"hgb275Position": "GuV 14",
|
|
2408
|
+
"euer": {
|
|
2409
|
+
"kennzahl": 122
|
|
2410
|
+
},
|
|
2411
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2412
|
+
"validFrom": 2026
|
|
2413
|
+
},
|
|
2414
|
+
{
|
|
2415
|
+
"accountNumber": "7638",
|
|
2416
|
+
"accountName": "Ausländische Steuer auf im Inland steuerfreie DBA-Einkünfte",
|
|
2417
|
+
"accountClass": 7,
|
|
2418
|
+
"accountType": "expense",
|
|
2419
|
+
"securitiesRole": "foreign_tax_exempt_income",
|
|
2420
|
+
"hgb275Position": "GuV 14",
|
|
2421
|
+
"euer": {
|
|
2422
|
+
"kennzahl": 122
|
|
2423
|
+
},
|
|
2424
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
|
|
2425
|
+
"validFrom": 2026
|
|
2426
|
+
},
|
|
2427
|
+
{
|
|
2428
|
+
"accountNumber": "7639",
|
|
2429
|
+
"accountName": "Anrechnung/Abzug ausländische Quellensteuer",
|
|
2430
|
+
"accountClass": 7,
|
|
2431
|
+
"accountType": "expense",
|
|
2432
|
+
"securitiesRole": "foreign_withholding_tax",
|
|
2433
|
+
"hgb275Position": "GuV 14",
|
|
2434
|
+
"euer": {
|
|
2435
|
+
"kennzahl": 122
|
|
2436
|
+
},
|
|
2437
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
2438
|
+
"validFrom": 2026
|
|
2439
|
+
},
|
|
1717
2440
|
{
|
|
1718
2441
|
"accountNumber": "9000",
|
|
1719
2442
|
"accountName": "Saldenvorträge Sachkonten",
|
|
1720
2443
|
"accountClass": 9,
|
|
1721
2444
|
"accountType": "equity",
|
|
2445
|
+
"euerExclusion": "closing",
|
|
1722
2446
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1723
2447
|
"validFrom": 2026
|
|
1724
2448
|
},
|
|
@@ -1728,6 +2452,7 @@ export const SKR04_2026: IChart = {
|
|
|
1728
2452
|
"accountClass": 9,
|
|
1729
2453
|
"accountType": "asset",
|
|
1730
2454
|
"hgb266Position": "Aktiva B.II.1",
|
|
2455
|
+
"euerExclusion": "closing",
|
|
1731
2456
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1732
2457
|
"validFrom": 2026
|
|
1733
2458
|
},
|
|
@@ -1737,6 +2462,7 @@ export const SKR04_2026: IChart = {
|
|
|
1737
2462
|
"accountClass": 9,
|
|
1738
2463
|
"accountType": "liability",
|
|
1739
2464
|
"hgb266Position": "Passiva C.4",
|
|
2465
|
+
"euerExclusion": "closing",
|
|
1740
2466
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1741
2467
|
"validFrom": 2026
|
|
1742
2468
|
},
|
|
@@ -1745,6 +2471,7 @@ export const SKR04_2026: IChart = {
|
|
|
1745
2471
|
"accountName": "Gewinn- und Verlustkonto (Abschluss)",
|
|
1746
2472
|
"accountClass": 9,
|
|
1747
2473
|
"accountType": "equity",
|
|
2474
|
+
"euerExclusion": "closing",
|
|
1748
2475
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1749
2476
|
"validFrom": 2026
|
|
1750
2477
|
},
|
|
@@ -1754,6 +2481,7 @@ export const SKR04_2026: IChart = {
|
|
|
1754
2481
|
"accountClass": 9,
|
|
1755
2482
|
"accountType": "asset",
|
|
1756
2483
|
"hgb266Position": "Aktiva B.II.1",
|
|
2484
|
+
"euerExclusion": "valuation",
|
|
1757
2485
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1758
2486
|
"validFrom": 2026
|
|
1759
2487
|
},
|
|
@@ -1763,6 +2491,7 @@ export const SKR04_2026: IChart = {
|
|
|
1763
2491
|
"accountClass": 9,
|
|
1764
2492
|
"accountType": "liability",
|
|
1765
2493
|
"hgb266Position": "Passiva C.8",
|
|
2494
|
+
"euerExclusion": "valuation",
|
|
1766
2495
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1767
2496
|
"validFrom": 2026
|
|
1768
2497
|
},
|
|
@@ -1772,6 +2501,7 @@ export const SKR04_2026: IChart = {
|
|
|
1772
2501
|
"accountClass": 9,
|
|
1773
2502
|
"accountType": "asset",
|
|
1774
2503
|
"hgb266Position": "Aktiva B.IV",
|
|
2504
|
+
"euerExclusion": "valuation",
|
|
1775
2505
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1776
2506
|
"validFrom": 2026
|
|
1777
2507
|
},
|
|
@@ -1781,6 +2511,7 @@ export const SKR04_2026: IChart = {
|
|
|
1781
2511
|
"accountClass": 9,
|
|
1782
2512
|
"accountType": "liability",
|
|
1783
2513
|
"hgb266Position": "Passiva C.2",
|
|
2514
|
+
"euerExclusion": "valuation",
|
|
1784
2515
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1785
2516
|
"validFrom": 2026
|
|
1786
2517
|
},
|
|
@@ -1790,6 +2521,7 @@ export const SKR04_2026: IChart = {
|
|
|
1790
2521
|
"accountClass": 9,
|
|
1791
2522
|
"accountType": "liability",
|
|
1792
2523
|
"hgb266Position": "Passiva C.4",
|
|
2524
|
+
"euerExclusion": "valuation",
|
|
1793
2525
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1794
2526
|
"validFrom": 2026
|
|
1795
2527
|
},
|
|
@@ -1799,6 +2531,7 @@ export const SKR04_2026: IChart = {
|
|
|
1799
2531
|
"accountClass": 9,
|
|
1800
2532
|
"accountType": "asset",
|
|
1801
2533
|
"hgb266Position": "Aktiva B.II.4",
|
|
2534
|
+
"euerExclusion": "valuation",
|
|
1802
2535
|
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1803
2536
|
"validFrom": 2026
|
|
1804
2537
|
},
|
|
@@ -1807,6 +2540,7 @@ export const SKR04_2026: IChart = {
|
|
|
1807
2540
|
"accountName": "Statistisches Gegenkonto",
|
|
1808
2541
|
"accountClass": 9,
|
|
1809
2542
|
"accountType": "equity",
|
|
2543
|
+
"euerExclusion": "closing",
|
|
1810
2544
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1811
2545
|
"validFrom": 2026
|
|
1812
2546
|
}
|