@fin.cx/chartdata 2.14.0 → 2.15.0

package/dist_ts/00_commitinfo_data.js

@@ -3,7 +3,7 @@
  */
 export const commitinfo = {
     name: '@fin.cx/chartdata',
-    version: '2.14.0',
+    version: '2.15.0',
     description: 'Year-versioned German SKR03/SKR04 chart-of-accounts datasets with Automatikkonto functions, BU-key rules, UStVA-Kennzahl and Anlage EÜR mappings'
 };
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package/dist_ts/chartdata.lookup.d.ts

@@ -1,4 +1,4 @@
-import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TAccountRole, TChartName, TEuerAccountLines, TMappingDimension } from './chartdata.types.js';
+import type { IChart, IChartAccount, IMappingCoverage, IScenarioKennzahlen, TAccountRole, TChartName, TEuerAccountLines, TMappingDimension, TSecuritiesRole, TTaxRule } from './chartdata.types.js';
 import { type IEuerLinesOptions } from './chartdata.euer.js';
 /**
  * UStVA Kennzahlen driven by the tax scenario of a booking (not by a single
@@ -21,6 +21,19 @@ export declare function getAccount(chart: TChartName, year: number, accountNumbe
  * chart's order. Throws for unknown chart/year combinations, as `getChart`.
  */
 export declare function getAccountsByRole(chart: TChartName, year: number, role: TAccountRole): IChartAccount[];
+/**
+ * The accounts of a chart with the securities role (`IChartAccount.securitiesRole`),
+ * in the chart's order: one without a tax rule and, where DATEV keeps one apart,
+ * one under § 3 Nr. 40 EStG / § 8b KStG. Throws for unknown chart/year
+ * combinations, as `getChart`.
+ */
+export declare function getAccountsBySecuritiesRole(chart: TChartName, year: number, role: TSecuritiesRole): IChartAccount[];
+/**
+ * The one account of a chart that books the securities role under the tax rule
+ * (`taxRule`; none: the account without one), or `null` where the chart keeps
+ * none for it. Throws for unknown chart/year combinations, as `getChart`.
+ */
+export declare function getSecuritiesAccount(chart: TChartName, year: number, role: TSecuritiesRole, taxRule?: TTaxRule): IChartAccount | null;
 /**
  * Coverage check for the accounts a ledger actually uses. Callers must treat
  * missing/unknown accounts as a hard error before generating filings.

package/dist_ts/chartdata.lookup.js

@@ -50,6 +50,23 @@ export function getAccount(chart, year, accountNumber) {
 export function getAccountsByRole(chart, year, role) {
     return getChart(chart, year).accounts.filter((account) => account.accountRole === role);
 }
+/**
+ * The accounts of a chart with the securities role (`IChartAccount.securitiesRole`),
+ * in the chart's order: one without a tax rule and, where DATEV keeps one apart,
+ * one under § 3 Nr. 40 EStG / § 8b KStG. Throws for unknown chart/year
+ * combinations, as `getChart`.
+ */
+export function getAccountsBySecuritiesRole(chart, year, role) {
+    return getChart(chart, year).accounts.filter((account) => account.securitiesRole === role);
+}
+/**
+ * The one account of a chart that books the securities role under the tax rule
+ * (`taxRule`; none: the account without one), or `null` where the chart keeps
+ * none for it. Throws for unknown chart/year combinations, as `getChart`.
+ */
+export function getSecuritiesAccount(chart, year, role, taxRule) {
+    return getAccountsBySecuritiesRole(chart, year, role).find((account) => account.taxRule === taxRule) ?? null;
+}
 function hasMapping(account, dimension) {
     switch (dimension) {
         case 'ustva':
@@ -98,4 +115,4 @@ export function getEuerLines(chart, chartYear, accountNumber, formYear, options
     const account = getAccount(chart, chartYear, accountNumber);
     return account ? euerLinesOf(account, formYear, options) : null;
 }
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package/dist_ts/chartdata.types.d.ts

@@ -13,6 +13,55 @@ export type TAccountType = 'asset' | 'liability' | 'equity' | 'revenue' | 'expen
  *   books with ("Anlagenabgänge … (Restbuchwert …)"), an expense account.
  */
 export type TAccountRole = 'asset_sale_proceeds' | 'disposal_book_value';
+/**
+ * What an account books of a business's securities (Wertpapiere): holding
+ * them, their income, their sale, their valuation at a closing date and the
+ * taxes withheld from their income. A booking of securities finds its
+ * account by this role together with the account's `taxRule`: within a
+ * chart, no two accounts share both.
+ * - holdings, by the balance-sheet item (§ 266 Abs. 2 HGB):
+ *   'holding_fixed' (Wertpapiere des Anlagevermögens, A.III.5),
+ *   'holding_fixed_shares' (those whose income falls under the
+ *   Teileinkünfteverfahren, A.III.5), 'holding_fixed_bonds' (fixed-interest
+ *   ones, A.III.5), 'holding_current' (sonstige Wertpapiere, B.III.2);
+ * - their income (dividends, distributions, coupons) by whether the
+ *   securities are fixed or current assets: 'income_fixed', 'income_current';
+ * - the sale of current assets, stated net: 'sale_gain_current',
+ *   'sale_loss_current';
+ * - the sale of fixed assets, stated gross on the accounts of a fixed asset's
+ *   disposal (`accountRole`): what it fetched, 'sale_proceeds_fixed_gain' and
+ *   'sale_proceeds_fixed_loss', and the book value it leaves the books with,
+ *   'book_value_fixed_gain' and 'book_value_fixed_loss', by whether the sale
+ *   makes a book gain or a book loss;
+ * - the costs of a sale DATEV states apart, 'sale_costs_gain' and
+ *   'sale_costs_loss' (§ 8b Abs. 2 Satz 2 KStG);
+ * - the valuation at a closing date (§ 253 Abs. 3 to 5 HGB): a fixed asset's
+ *   write-down for a lasting or a temporary decline,
+ *   'writedown_fixed_lasting' and 'writedown_fixed_temporary', a current
+ *   asset's, 'writedown_current', and the write-ups, 'writeup_fixed',
+ *   'writeup_current', and 'writeup' where one account takes either;
+ * - the taxes withheld from their income: 'capital_gains_tax'
+ *   (Kapitalertragsteuer) and 'capital_gains_tax_soli' (the Solidaritätszuschlag
+ *   on it), 'foreign_withholding_tax' (a foreign tax to be credited or
+ *   deducted), 'foreign_tax_exempt_income' (a foreign tax on income exempt at
+ *   home), and 'foreign_tax_refund' (a foreign tax to be refunded);
+ * - 'margin_interest': the interest on a short-term debt, such as a broker's
+ *   margin loan.
+ */
+export type TSecuritiesRole = 'holding_fixed' | 'holding_fixed_shares' | 'holding_fixed_bonds' | 'holding_current' | 'income_fixed' | 'income_current' | 'sale_gain_current' | 'sale_loss_current' | 'sale_proceeds_fixed_gain' | 'sale_proceeds_fixed_loss' | 'book_value_fixed_gain' | 'book_value_fixed_loss' | 'sale_costs_gain' | 'sale_costs_loss' | 'writedown_fixed_lasting' | 'writedown_fixed_temporary' | 'writedown_current' | 'writeup_fixed' | 'writeup_current' | 'writeup' | 'capital_gains_tax' | 'capital_gains_tax_soli' | 'foreign_withholding_tax' | 'foreign_tax_exempt_income' | 'foreign_tax_refund' | 'margin_interest';
+/**
+ * A rule of the income tax law an income or expense account is kept for, as
+ * its DATEV name states it:
+ * - 'estg_3_40_kstg_8b': income from shares and the expenses of it under the
+ *   Teileinkünfteverfahren (§ 3 Nr. 40, § 3c Abs. 2 EStG) or, for a
+ *   corporation, § 8b KStG — DATEV names these accounts "§ 3 Nr. 40 EStG bzw.
+ *   § 8b … KStG". DATEV's interface to the corporate income tax treats their
+ *   income as 100 % tax-free and their expenses as 100 % non-deductible, its
+ *   interface to the trade tax 40 % each (Kontenrahmen SKR 03 and SKR 04,
+ *   gültig für 2026, footnote 9); the corrections are made in the return, not
+ *   in the books.
+ */
+export type TTaxRule = 'estg_3_40_kstg_8b';
 /**
  * Built-in DATEV tax automatism of an account. Lines on automatik accounts
  * must carry no BU key (automatism applies) or key 40 (automatism cancelled).
@@ -73,9 +122,14 @@ export type TEuerMapping = {
  *   return: no receipt and no payment of its own (Anleitung zur Anlage EÜR,
  *   Zeile 58); what a return leaves to pay counts as paid VAT (Kz 186);
  * - 'closing': a carry-forward, closing or statistical account, which records
- *   no business transaction.
+ *   no business transaction;
+ * - 'deferred_current_asset': a current asset named in § 4 Abs. 3 Satz 4
+ *   EStG — shares, securities, land and buildings —, whose cost counts only
+ *   when its sale's proceeds are received or it is withdrawn, as goods
+ *   (Zeile 29, Kz 100), through the list of such assets in the Anlage AVEÜR
+ *   (Zeilen 93 bis 96), not when it is paid.
  */
-export type TEuerExclusion = 'balance_sheet' | 'fixed_asset' | 'inventory' | 'valuation' | 'pass_through' | 'reverse_charge' | 'closing';
+export type TEuerExclusion = 'balance_sheet' | 'fixed_asset' | 'inventory' | 'valuation' | 'pass_through' | 'reverse_charge' | 'closing' | 'deferred_current_asset';
 /**
  * The part of the Anlage EÜR a line belongs to: Betriebseinnahmen (Zeilen
  * 12 bis 22), Betriebsausgaben (Zeilen 24 bis 76 of the 2026 form), or the
@@ -136,6 +190,10 @@ export interface IChartAccount {
     accountType: TAccountType;
     /** what the account is for beyond its type and HGB position; unset = they say it all */
     accountRole?: TAccountRole;
+    /** what the account books of a business's securities; unset = nothing of its own */
+    securitiesRole?: TSecuritiesRole;
+    /** the income tax rule the account is kept for, as its DATEV name states it; unset = none of its own */
+    taxRule?: TTaxRule;
     description?: string;
     automatikFunction?: TAutomatikFunction;
     /** BU keys allowed on lines of this account ('' = none). Unset = all. */