@fin.cx/chartdata 2.14.0 → 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 +1 -1
- package/dist_ts/chartdata.lookup.d.ts +14 -1
- package/dist_ts/chartdata.lookup.js +18 -1
- package/dist_ts/chartdata.types.d.ts +60 -2
- package/dist_ts/data/skr03.2026.js +360 -1
- package/dist_ts/data/skr04.2026.js +360 -1
- package/package.json +1 -1
- package/readme.md +59 -1
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/chartdata.lookup.ts +30 -0
- package/ts/chartdata.types.ts +89 -2
- package/ts/data/skr03.2026.ts +359 -0
- package/ts/data/skr04.2026.ts +359 -0
package/ts/data/skr03.2026.ts
CHANGED
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@@ -85,6 +85,39 @@ export const SKR03_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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"validFrom": 2026
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},
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88
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{
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"accountNumber": "0525",
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90
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"accountName": "Wertpapiere des Anlagevermögens",
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"accountClass": 0,
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"accountType": "asset",
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"securitiesRole": "holding_fixed",
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"hgb266Position": "Aktiva A.III.5",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 2), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "0530",
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"accountName": "Wertpapiere mit Gewinnbeteiligungsansprüchen, die dem Teileinkünfteverfahren unterliegen",
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"accountClass": 0,
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"accountType": "asset",
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"securitiesRole": "holding_fixed_shares",
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"hgb266Position": "Aktiva A.III.5",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 2), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "0535",
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"accountName": "Festverzinsliche Wertpapiere",
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"accountClass": 0,
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"accountType": "asset",
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"securitiesRole": "holding_fixed_bonds",
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"hgb266Position": "Aktiva A.III.5",
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"euerExclusion": "fixed_asset",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 2), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "0630",
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"accountName": "Verbindlichkeiten gegenüber Kreditinstituten (mittel-/langfristig)",
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@@ -215,6 +248,17 @@ export const SKR03_2026: IChart = {
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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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{
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"accountNumber": "1348",
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"accountName": "Sonstige Wertpapiere",
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"accountClass": 1,
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"accountType": "asset",
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"securitiesRole": "holding_current",
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"hgb266Position": "Aktiva B.III.2",
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"euerExclusion": "deferred_current_asset",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 6), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1360",
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"accountName": "Geldtransit",
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@@ -327,6 +371,17 @@ export const SKR03_2026: IChart = {
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"provenance": "own designation; number/purpose/function verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-28); UStVA Kz 81/86 per BMF Anleitung zur Umsatzsteuer-Voranmeldung 2026, Zeilen 13 bis 16",
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"validFrom": 2026
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},
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{
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"accountNumber": "1542",
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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 03 (Art.-Nr. 11174, p. 8), 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": "1570",
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"accountName": "Anrechenbare Vorsteuer",
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@@ -732,6 +787,19 @@ export const SKR03_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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"validFrom": 2026
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},
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{
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"accountNumber": "2110",
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"accountName": "Zinsaufwendungen für kurzfristige Verbindlichkeiten",
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793
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"accountClass": 2,
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794
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"accountType": "expense",
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"securitiesRole": "margin_interest",
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796
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"hgb275Position": "GuV 13",
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797
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"euer": {
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798
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"kennzahl": 234
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},
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800
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "2150",
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"accountName": "Aufwendungen aus Kursdifferenzen",
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@@ -764,6 +832,58 @@ export const SKR03_2026: IChart = {
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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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{
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"accountNumber": "2213",
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"accountName": "Kapitalertragsteuer 25 %",
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"accountClass": 2,
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"accountType": "expense",
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"securitiesRole": "capital_gains_tax",
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"hgb275Position": "GuV 14",
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"euer": {
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843
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"kennzahl": 122
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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846
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"validFrom": 2026
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847
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},
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848
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{
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"accountNumber": "2216",
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850
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"accountName": "Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %",
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851
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"accountClass": 2,
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"accountType": "expense",
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"securitiesRole": "capital_gains_tax_soli",
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"hgb275Position": "GuV 14",
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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 DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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860
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},
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861
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{
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"accountNumber": "2218",
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"accountName": "Ausländische Steuer auf im Inland steuerfreie DBA-Einkünfte",
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864
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"accountClass": 2,
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865
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"accountType": "expense",
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"securitiesRole": "foreign_tax_exempt_income",
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"hgb275Position": "GuV 14",
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"euer": {
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869
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"kennzahl": 122
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
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"validFrom": 2026
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873
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},
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874
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{
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"accountNumber": "2219",
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"accountName": "Anrechnung/Abzug ausländische Quellensteuer",
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877
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"accountClass": 2,
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"accountType": "expense",
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"securitiesRole": "foreign_withholding_tax",
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"hgb275Position": "GuV 14",
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"euer": {
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882
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"kennzahl": 122
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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{
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"accountNumber": "2300",
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"accountName": "Sonstige Aufwendungen",
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@@ -808,6 +928,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 2,
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"securitiesRole": "book_value_fixed_loss",
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"hgb275Position": "GuV 8",
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"euer": {
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"kennzahl": 135
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@@ -821,6 +942,8 @@ export const SKR03_2026: IChart = {
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"accountClass": 2,
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"accountType": "expense",
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"accountRole": "disposal_book_value",
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"securitiesRole": "book_value_fixed_loss",
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"taxRule": "estg_3_40_kstg_8b",
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"hgb275Position": "GuV 8",
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948
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"euer": {
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"kennzahl": 135
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@@ -860,6 +983,7 @@ export const SKR03_2026: IChart = {
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"accountClass": 2,
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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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@@ -873,6 +997,8 @@ export const SKR03_2026: IChart = {
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"accountClass": 2,
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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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876
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"hgb275Position": "GuV 4",
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877
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"euer": {
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"kennzahl": 135
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@@ -880,6 +1006,60 @@ export const SKR03_2026: IChart = {
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880
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
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881
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"validFrom": 2026
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},
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{
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"accountNumber": "2325",
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"accountName": "Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)",
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"accountClass": 2,
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"accountType": "expense",
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"securitiesRole": "sale_loss_current",
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"hgb275Position": "GuV 8",
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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 DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), 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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1022
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{
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"accountNumber": "2326",
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1024
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"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",
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1025
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"accountClass": 2,
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"accountType": "expense",
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"securitiesRole": "sale_loss_current",
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"taxRule": "estg_3_40_kstg_8b",
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"hgb275Position": "GuV 8",
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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 DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), 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": "2620",
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"accountName": "Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens",
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"accountClass": 2,
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"accountType": "revenue",
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"securitiesRole": "income_fixed",
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1042
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"hgb275Position": "GuV 10",
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"euer": {
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1044
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"kennzahl": 103
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},
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 16), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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1048
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},
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1049
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{
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1050
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"accountNumber": "2625",
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"accountName": "Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG",
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1052
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"accountClass": 2,
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"accountType": "revenue",
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"securitiesRole": "income_fixed",
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"taxRule": "estg_3_40_kstg_8b",
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"hgb275Position": "GuV 10",
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1057
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"euer": {
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1058
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"kennzahl": 103
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1059
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},
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1060
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 16), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
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"validFrom": 2026
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},
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883
1063
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{
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884
1064
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"accountNumber": "2650",
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885
1065
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"accountName": "Sonstige Zinsen und ähnliche Erträge",
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@@ -892,6 +1072,33 @@ export const SKR03_2026: IChart = {
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892
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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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893
1073
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"validFrom": 2026
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894
1074
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},
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1075
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+
{
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1076
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"accountNumber": "2654",
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1077
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"accountName": "Erträge aus anderen Wertpapieren und Ausleihungen des Umlaufvermögens",
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1078
|
+
"accountClass": 2,
|
|
1079
|
+
"accountType": "revenue",
|
|
1080
|
+
"securitiesRole": "income_current",
|
|
1081
|
+
"hgb275Position": "GuV 11",
|
|
1082
|
+
"euer": {
|
|
1083
|
+
"kennzahl": 103
|
|
1084
|
+
},
|
|
1085
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1086
|
+
"validFrom": 2026
|
|
1087
|
+
},
|
|
1088
|
+
{
|
|
1089
|
+
"accountNumber": "2655",
|
|
1090
|
+
"accountName": "Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG",
|
|
1091
|
+
"accountClass": 2,
|
|
1092
|
+
"accountType": "revenue",
|
|
1093
|
+
"securitiesRole": "income_current",
|
|
1094
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1095
|
+
"hgb275Position": "GuV 11",
|
|
1096
|
+
"euer": {
|
|
1097
|
+
"kennzahl": 103
|
|
1098
|
+
},
|
|
1099
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1100
|
+
"validFrom": 2026
|
|
1101
|
+
},
|
|
895
1102
|
{
|
|
896
1103
|
"accountNumber": "2660",
|
|
897
1104
|
"accountName": "Erträge aus Kursdifferenzen",
|
|
@@ -936,6 +1143,67 @@ export const SKR03_2026: IChart = {
|
|
|
936
1143
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
937
1144
|
"validFrom": 2026
|
|
938
1145
|
},
|
|
1146
|
+
{
|
|
1147
|
+
"accountNumber": "2712",
|
|
1148
|
+
"accountName": "Erträge aus Zuschreibungen des Finanzanlagevermögens",
|
|
1149
|
+
"accountClass": 2,
|
|
1150
|
+
"accountType": "revenue",
|
|
1151
|
+
"securitiesRole": "writeup_fixed",
|
|
1152
|
+
"hgb275Position": "GuV 4",
|
|
1153
|
+
"euerExclusion": "valuation",
|
|
1154
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1155
|
+
"validFrom": 2026
|
|
1156
|
+
},
|
|
1157
|
+
{
|
|
1158
|
+
"accountNumber": "2714",
|
|
1159
|
+
"accountName": "Erträge aus Zuschreibungen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG",
|
|
1160
|
+
"accountClass": 2,
|
|
1161
|
+
"accountType": "revenue",
|
|
1162
|
+
"securitiesRole": "writeup",
|
|
1163
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1164
|
+
"hgb275Position": "GuV 4",
|
|
1165
|
+
"euerExclusion": "valuation",
|
|
1166
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1167
|
+
"validFrom": 2026
|
|
1168
|
+
},
|
|
1169
|
+
{
|
|
1170
|
+
"accountNumber": "2715",
|
|
1171
|
+
"accountName": "Erträge aus Zuschreibungen des Umlaufvermögens (außer Vorräte)",
|
|
1172
|
+
"accountClass": 2,
|
|
1173
|
+
"accountType": "revenue",
|
|
1174
|
+
"securitiesRole": "writeup_current",
|
|
1175
|
+
"hgb275Position": "GuV 4",
|
|
1176
|
+
"euerExclusion": "valuation",
|
|
1177
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1178
|
+
"validFrom": 2026
|
|
1179
|
+
},
|
|
1180
|
+
{
|
|
1181
|
+
"accountNumber": "2725",
|
|
1182
|
+
"accountName": "Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)",
|
|
1183
|
+
"accountClass": 2,
|
|
1184
|
+
"accountType": "revenue",
|
|
1185
|
+
"securitiesRole": "sale_gain_current",
|
|
1186
|
+
"hgb275Position": "GuV 4",
|
|
1187
|
+
"euer": {
|
|
1188
|
+
"kennzahl": 103
|
|
1189
|
+
},
|
|
1190
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1191
|
+
"validFrom": 2026
|
|
1192
|
+
},
|
|
1193
|
+
{
|
|
1194
|
+
"accountNumber": "2726",
|
|
1195
|
+
"accountName": "Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG",
|
|
1196
|
+
"accountClass": 2,
|
|
1197
|
+
"accountType": "revenue",
|
|
1198
|
+
"securitiesRole": "sale_gain_current",
|
|
1199
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1200
|
+
"hgb275Position": "GuV 4",
|
|
1201
|
+
"euer": {
|
|
1202
|
+
"kennzahl": 103
|
|
1203
|
+
},
|
|
1204
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1205
|
+
"validFrom": 2026
|
|
1206
|
+
},
|
|
939
1207
|
{
|
|
940
1208
|
"accountNumber": "2742",
|
|
941
1209
|
"accountName": "Versicherungsentschädigungen und Schadenersatzleistungen",
|
|
@@ -1308,6 +1576,63 @@ export const SKR03_2026: IChart = {
|
|
|
1308
1576
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1309
1577
|
"validFrom": 2026
|
|
1310
1578
|
},
|
|
1579
|
+
{
|
|
1580
|
+
"accountNumber": "4866",
|
|
1581
|
+
"accountName": "Abschreibungen auf Finanzanlagen (nicht dauerhaft)",
|
|
1582
|
+
"accountClass": 4,
|
|
1583
|
+
"accountType": "expense",
|
|
1584
|
+
"securitiesRole": "writedown_fixed_temporary",
|
|
1585
|
+
"hgb275Position": "GuV 12",
|
|
1586
|
+
"euerExclusion": "valuation",
|
|
1587
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1588
|
+
"validFrom": 2026
|
|
1589
|
+
},
|
|
1590
|
+
{
|
|
1591
|
+
"accountNumber": "4870",
|
|
1592
|
+
"accountName": "Abschreibungen auf Finanzanlagen (dauerhaft)",
|
|
1593
|
+
"accountClass": 4,
|
|
1594
|
+
"accountType": "expense",
|
|
1595
|
+
"securitiesRole": "writedown_fixed_lasting",
|
|
1596
|
+
"hgb275Position": "GuV 12",
|
|
1597
|
+
"euerExclusion": "valuation",
|
|
1598
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1599
|
+
"validFrom": 2026
|
|
1600
|
+
},
|
|
1601
|
+
{
|
|
1602
|
+
"accountNumber": "4871",
|
|
1603
|
+
"accountName": "Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (dauerhaft)",
|
|
1604
|
+
"accountClass": 4,
|
|
1605
|
+
"accountType": "expense",
|
|
1606
|
+
"securitiesRole": "writedown_fixed_lasting",
|
|
1607
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1608
|
+
"hgb275Position": "GuV 12",
|
|
1609
|
+
"euerExclusion": "valuation",
|
|
1610
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1611
|
+
"validFrom": 2026
|
|
1612
|
+
},
|
|
1613
|
+
{
|
|
1614
|
+
"accountNumber": "4875",
|
|
1615
|
+
"accountName": "Abschreibungen auf Wertpapiere des Umlaufvermögens",
|
|
1616
|
+
"accountClass": 4,
|
|
1617
|
+
"accountType": "expense",
|
|
1618
|
+
"securitiesRole": "writedown_current",
|
|
1619
|
+
"hgb275Position": "GuV 12",
|
|
1620
|
+
"euerExclusion": "valuation",
|
|
1621
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1622
|
+
"validFrom": 2026
|
|
1623
|
+
},
|
|
1624
|
+
{
|
|
1625
|
+
"accountNumber": "4876",
|
|
1626
|
+
"accountName": "Abschreibungen auf Wertpapiere des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG",
|
|
1627
|
+
"accountClass": 4,
|
|
1628
|
+
"accountType": "expense",
|
|
1629
|
+
"securitiesRole": "writedown_current",
|
|
1630
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1631
|
+
"hgb275Position": "GuV 12",
|
|
1632
|
+
"euerExclusion": "valuation",
|
|
1633
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1634
|
+
"validFrom": 2026
|
|
1635
|
+
},
|
|
1311
1636
|
{
|
|
1312
1637
|
"accountNumber": "4900",
|
|
1313
1638
|
"accountName": "Sonstige betriebliche Aufwendungen",
|
|
@@ -1428,6 +1753,34 @@ export const SKR03_2026: IChart = {
|
|
|
1428
1753
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1429
1754
|
"validFrom": 2026
|
|
1430
1755
|
},
|
|
1756
|
+
{
|
|
1757
|
+
"accountNumber": "4976",
|
|
1758
|
+
"accountName": "Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)",
|
|
1759
|
+
"accountClass": 4,
|
|
1760
|
+
"accountType": "expense",
|
|
1761
|
+
"securitiesRole": "sale_costs_gain",
|
|
1762
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1763
|
+
"hgb275Position": "GuV 8",
|
|
1764
|
+
"euer": {
|
|
1765
|
+
"kennzahl": 183
|
|
1766
|
+
},
|
|
1767
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
|
|
1768
|
+
"validFrom": 2026
|
|
1769
|
+
},
|
|
1770
|
+
{
|
|
1771
|
+
"accountNumber": "4977",
|
|
1772
|
+
"accountName": "Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG (bei Buchverlust)",
|
|
1773
|
+
"accountClass": 4,
|
|
1774
|
+
"accountType": "expense",
|
|
1775
|
+
"securitiesRole": "sale_costs_loss",
|
|
1776
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1777
|
+
"hgb275Position": "GuV 8",
|
|
1778
|
+
"euer": {
|
|
1779
|
+
"kennzahl": 183
|
|
1780
|
+
},
|
|
1781
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
|
|
1782
|
+
"validFrom": 2026
|
|
1783
|
+
},
|
|
1431
1784
|
{
|
|
1432
1785
|
"accountNumber": "8100",
|
|
1433
1786
|
"accountName": "Steuerfreie Umsätze §4 Nr. 8 ff. UStG",
|
|
@@ -2098,6 +2451,7 @@ export const SKR03_2026: IChart = {
|
|
|
2098
2451
|
"accountClass": 8,
|
|
2099
2452
|
"accountType": "revenue",
|
|
2100
2453
|
"accountRole": "asset_sale_proceeds",
|
|
2454
|
+
"securitiesRole": "sale_proceeds_fixed_loss",
|
|
2101
2455
|
"hgb275Position": "GuV 8",
|
|
2102
2456
|
"euer": {
|
|
2103
2457
|
"kennzahl": 102
|
|
@@ -2111,6 +2465,8 @@ export const SKR03_2026: IChart = {
|
|
|
2111
2465
|
"accountClass": 8,
|
|
2112
2466
|
"accountType": "revenue",
|
|
2113
2467
|
"accountRole": "asset_sale_proceeds",
|
|
2468
|
+
"securitiesRole": "sale_proceeds_fixed_loss",
|
|
2469
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
2114
2470
|
"hgb275Position": "GuV 8",
|
|
2115
2471
|
"euer": {
|
|
2116
2472
|
"kennzahl": 102
|
|
@@ -2348,6 +2704,7 @@ export const SKR03_2026: IChart = {
|
|
|
2348
2704
|
"accountClass": 8,
|
|
2349
2705
|
"accountType": "revenue",
|
|
2350
2706
|
"accountRole": "asset_sale_proceeds",
|
|
2707
|
+
"securitiesRole": "sale_proceeds_fixed_gain",
|
|
2351
2708
|
"hgb275Position": "GuV 4",
|
|
2352
2709
|
"euer": {
|
|
2353
2710
|
"kennzahl": 102
|
|
@@ -2361,6 +2718,8 @@ export const SKR03_2026: IChart = {
|
|
|
2361
2718
|
"accountClass": 8,
|
|
2362
2719
|
"accountType": "revenue",
|
|
2363
2720
|
"accountRole": "asset_sale_proceeds",
|
|
2721
|
+
"securitiesRole": "sale_proceeds_fixed_gain",
|
|
2722
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
2364
2723
|
"hgb275Position": "GuV 4",
|
|
2365
2724
|
"euer": {
|
|
2366
2725
|
"kennzahl": 102
|