@fin.cx/chartdata 2.14.0 → 2.15.0

package/ts/data/skr04.2026.ts

@@ -85,6 +85,39 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "0900",
+      "accountName": "Wertpapiere des Anlagevermögens",
+      "accountClass": 0,
+      "accountType": "asset",
+      "securitiesRole": "holding_fixed",
+      "hgb266Position": "Aktiva A.III.5",
+      "euerExclusion": "fixed_asset",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "0910",
+      "accountName": "Wertpapiere mit Gewinnbeteiligungsansprüchen, die dem Teileinkünfteverfahren unterliegen",
+      "accountClass": 0,
+      "accountType": "asset",
+      "securitiesRole": "holding_fixed_shares",
+      "hgb266Position": "Aktiva A.III.5",
+      "euerExclusion": "fixed_asset",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "0920",
+      "accountName": "Festverzinsliche Wertpapiere",
+      "accountClass": 0,
+      "accountType": "asset",
+      "securitiesRole": "holding_fixed_bonds",
+      "hgb266Position": "Aktiva A.III.5",
+      "euerExclusion": "fixed_asset",
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "1140",
       "accountName": "Warenbestand",
@@ -299,6 +332,17 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "1440",
+      "accountName": "Steuererstattungsansprüche gegenüber anderen Ländern",
+      "accountClass": 1,
+      "accountType": "asset",
+      "securitiesRole": "foreign_tax_refund",
+      "hgb266Position": "Aktiva B.II.4",
+      "euerExclusion": "balance_sheet",
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "1460",
       "accountName": "Geldtransit",
@@ -309,6 +353,17 @@ export const SKR04_2026: IChart = {
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "1510",
+      "accountName": "Sonstige Wertpapiere",
+      "accountClass": 1,
+      "accountType": "asset",
+      "securitiesRole": "holding_current",
+      "hgb266Position": "Aktiva B.III.2",
+      "euerExclusion": "deferred_current_asset",
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "1600",
       "accountName": "Kasse",
@@ -1277,6 +1332,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "revenue",
       "accountRole": "asset_sale_proceeds",
+      "securitiesRole": "sale_proceeds_fixed_gain",
       "hgb275Position": "GuV 4",
       "euer": {
         "kennzahl": 102
@@ -1290,6 +1346,8 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "revenue",
       "accountRole": "asset_sale_proceeds",
+      "securitiesRole": "sale_proceeds_fixed_gain",
+      "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 4",
       "euer": {
         "kennzahl": 102
@@ -1329,6 +1387,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "expense",
       "accountRole": "disposal_book_value",
+      "securitiesRole": "book_value_fixed_gain",
       "hgb275Position": "GuV 4",
       "euer": {
         "kennzahl": 135
@@ -1342,6 +1401,8 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "expense",
       "accountRole": "disposal_book_value",
+      "securitiesRole": "book_value_fixed_gain",
+      "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 4",
       "euer": {
         "kennzahl": 135
@@ -1349,6 +1410,67 @@ export const SKR04_2026: IChart = {
       "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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "4905",
+      "accountName": "Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "securitiesRole": "sale_gain_current",
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 103
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4906",
+      "accountName": "Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "securitiesRole": "sale_gain_current",
+      "taxRule": "estg_3_40_kstg_8b",
+      "hgb275Position": "GuV 4",
+      "euer": {
+        "kennzahl": 103
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4912",
+      "accountName": "Erträge aus Zuschreibungen des Finanzanlagevermögens",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "securitiesRole": "writeup_fixed",
+      "hgb275Position": "GuV 4",
+      "euerExclusion": "valuation",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4914",
+      "accountName": "Erträge aus Zuschreibungen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "securitiesRole": "writeup",
+      "taxRule": "estg_3_40_kstg_8b",
+      "hgb275Position": "GuV 4",
+      "euerExclusion": "valuation",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "4915",
+      "accountName": "Erträge aus Zuschreibungen des Umlaufvermögens (außer Vorräte)",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "securitiesRole": "writeup_current",
+      "hgb275Position": "GuV 4",
+      "euerExclusion": "valuation",
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "4970",
       "accountName": "Versicherungsentschädigungen und Schadenersatzleistungen",
@@ -1845,6 +1967,34 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "6857",
+      "accountName": "Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)",
+      "accountClass": 6,
+      "accountType": "expense",
+      "securitiesRole": "sale_costs_gain",
+      "taxRule": "estg_3_40_kstg_8b",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 183
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6858",
+      "accountName": "Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG (bei Buchverlust)",
+      "accountClass": 6,
+      "accountType": "expense",
+      "securitiesRole": "sale_costs_loss",
+      "taxRule": "estg_3_40_kstg_8b",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 183
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "6880",
       "accountName": "Aufwendungen aus Kursdifferenzen",
@@ -1982,6 +2132,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "revenue",
       "accountRole": "asset_sale_proceeds",
+      "securitiesRole": "sale_proceeds_fixed_loss",
       "hgb275Position": "GuV 8",
       "euer": {
         "kennzahl": 102
@@ -1995,6 +2146,8 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "revenue",
       "accountRole": "asset_sale_proceeds",
+      "securitiesRole": "sale_proceeds_fixed_loss",
+      "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 8",
       "euer": {
         "kennzahl": 102
@@ -2034,6 +2187,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "accountRole": "disposal_book_value",
+      "securitiesRole": "book_value_fixed_loss",
       "hgb275Position": "GuV 8",
       "euer": {
         "kennzahl": 135
@@ -2047,6 +2201,8 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "accountRole": "disposal_book_value",
+      "securitiesRole": "book_value_fixed_loss",
+      "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 8",
       "euer": {
         "kennzahl": 135
@@ -2054,6 +2210,60 @@ export const SKR04_2026: IChart = {
       "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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "6905",
+      "accountName": "Verluste aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)",
+      "accountClass": 6,
+      "accountType": "expense",
+      "securitiesRole": "sale_loss_current",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 100
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "6906",
+      "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",
+      "accountClass": 6,
+      "accountType": "expense",
+      "securitiesRole": "sale_loss_current",
+      "taxRule": "estg_3_40_kstg_8b",
+      "hgb275Position": "GuV 8",
+      "euer": {
+        "kennzahl": 100
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7010",
+      "accountName": "Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens",
+      "accountClass": 7,
+      "accountType": "revenue",
+      "securitiesRole": "income_fixed",
+      "hgb275Position": "GuV 10",
+      "euer": {
+        "kennzahl": 103
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7014",
+      "accountName": "Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG",
+      "accountClass": 7,
+      "accountType": "revenue",
+      "securitiesRole": "income_fixed",
+      "taxRule": "estg_3_40_kstg_8b",
+      "hgb275Position": "GuV 10",
+      "euer": {
+        "kennzahl": 103
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "7100",
       "accountName": "Sonstige Zinsen und ähnliche Erträge",
@@ -2066,6 +2276,90 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "7103",
+      "accountName": "Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG",
+      "accountClass": 7,
+      "accountType": "revenue",
+      "securitiesRole": "income_current",
+      "taxRule": "estg_3_40_kstg_8b",
+      "hgb275Position": "GuV 11",
+      "euer": {
+        "kennzahl": 103
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7115",
+      "accountName": "Erträge aus anderen Wertpapieren und Ausleihungen des Umlaufvermögens",
+      "accountClass": 7,
+      "accountType": "revenue",
+      "securitiesRole": "income_current",
+      "hgb275Position": "GuV 11",
+      "euer": {
+        "kennzahl": 103
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7200",
+      "accountName": "Abschreibungen auf Finanzanlagen (dauerhaft)",
+      "accountClass": 7,
+      "accountType": "expense",
+      "securitiesRole": "writedown_fixed_lasting",
+      "hgb275Position": "GuV 12",
+      "euerExclusion": "valuation",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7201",
+      "accountName": "Abschreibungen auf Finanzanlagen (nicht dauerhaft)",
+      "accountClass": 7,
+      "accountType": "expense",
+      "securitiesRole": "writedown_fixed_temporary",
+      "hgb275Position": "GuV 12",
+      "euerExclusion": "valuation",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7204",
+      "accountName": "Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (dauerhaft)",
+      "accountClass": 7,
+      "accountType": "expense",
+      "securitiesRole": "writedown_fixed_lasting",
+      "taxRule": "estg_3_40_kstg_8b",
+      "hgb275Position": "GuV 12",
+      "euerExclusion": "valuation",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7210",
+      "accountName": "Abschreibungen auf Wertpapiere des Umlaufvermögens",
+      "accountClass": 7,
+      "accountType": "expense",
+      "securitiesRole": "writedown_current",
+      "hgb275Position": "GuV 12",
+      "euerExclusion": "valuation",
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7214",
+      "accountName": "Abschreibungen auf Wertpapiere des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG",
+      "accountClass": 7,
+      "accountType": "expense",
+      "securitiesRole": "writedown_current",
+      "taxRule": "estg_3_40_kstg_8b",
+      "hgb275Position": "GuV 12",
+      "euerExclusion": "valuation",
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "7300",
       "accountName": "Zinsen und ähnliche Aufwendungen",
@@ -2078,6 +2372,71 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "7310",
+      "accountName": "Zinsaufwendungen für kurzfristige Verbindlichkeiten",
+      "accountClass": 7,
+      "accountType": "expense",
+      "securitiesRole": "margin_interest",
+      "hgb275Position": "GuV 13",
+      "euer": {
+        "kennzahl": 234
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7630",
+      "accountName": "Kapitalertragsteuer 25 %",
+      "accountClass": 7,
+      "accountType": "expense",
+      "securitiesRole": "capital_gains_tax",
+      "hgb275Position": "GuV 14",
+      "euer": {
+        "kennzahl": 122
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7633",
+      "accountName": "Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %",
+      "accountClass": 7,
+      "accountType": "expense",
+      "securitiesRole": "capital_gains_tax_soli",
+      "hgb275Position": "GuV 14",
+      "euer": {
+        "kennzahl": 122
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7638",
+      "accountName": "Ausländische Steuer auf im Inland steuerfreie DBA-Einkünfte",
+      "accountClass": 7,
+      "accountType": "expense",
+      "securitiesRole": "foreign_tax_exempt_income",
+      "hgb275Position": "GuV 14",
+      "euer": {
+        "kennzahl": 122
+      },
+      "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)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7639",
+      "accountName": "Anrechnung/Abzug ausländische Quellensteuer",
+      "accountClass": 7,
+      "accountType": "expense",
+      "securitiesRole": "foreign_withholding_tax",
+      "hgb275Position": "GuV 14",
+      "euer": {
+        "kennzahl": 122
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "9000",
       "accountName": "Saldenvorträge Sachkonten",