@fin.cx/chartdata 2.14.0 → 2.16.0
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 +74 -2
- package/dist_ts/data/skr03.2026.js +408 -1
- package/dist_ts/data/skr04.2026.js +408 -1
- package/package.json +1 -1
- package/readme.md +70 -1
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/chartdata.lookup.ts +30 -0
- package/ts/chartdata.types.ts +107 -2
- package/ts/data/skr03.2026.ts +407 -0
- package/ts/data/skr04.2026.ts +407 -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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{
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"accountNumber": "0525",
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"accountName": "Wertpapiere des Anlagevermögens",
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91
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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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@@ -165,6 +198,18 @@ 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": "0976",
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"accountName": "Rückstellungen für drohende Verluste aus schwebenden Geschäften",
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"accountClass": 0,
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"accountType": "liability",
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"securitiesRole": "expected_loss_provision",
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"commercialOnly": true,
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"hgb266Position": "Passiva B.3",
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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. 5), gültig für 2026 (no tax function there; marked HB), 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": "0980",
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"accountName": "Aktive Rechnungsabgrenzung",
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@@ -215,6 +260,17 @@ 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 +383,17 @@ 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 +799,32 @@ 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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804
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"accountName": "Zinsaufwendungen für kurzfristige Verbindlichkeiten",
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805
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"accountClass": 2,
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"accountType": "expense",
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"securitiesRole": "margin_interest",
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808
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"hgb275Position": "GuV 13",
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"euer": {
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"kennzahl": 234
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},
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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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813
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"validFrom": 2026
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814
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},
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{
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816
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"accountNumber": "2140",
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"accountName": "Zinsähnliche Aufwendungen",
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818
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"accountClass": 2,
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"accountType": "expense",
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"securitiesRole": "borrow_fees",
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"hgb275Position": "GuV 13",
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"euer": {
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"kennzahl": 234
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},
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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 +857,58 @@ 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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860
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{
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861
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"accountNumber": "2213",
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862
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"accountName": "Kapitalertragsteuer 25 %",
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863
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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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"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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873
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{
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"accountNumber": "2216",
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875
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"accountName": "Anrechenbarer Solidaritätszuschlag auf Kapitalertragsteuer 25 %",
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876
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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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880
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"euer": {
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881
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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": "2218",
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"accountName": "Ausländische Steuer auf im Inland steuerfreie DBA-Einkünfte",
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"accountClass": 2,
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"accountType": "expense",
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"securitiesRole": "foreign_tax_exempt_income",
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892
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"hgb275Position": "GuV 14",
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893
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"euer": {
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894
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"kennzahl": 122
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},
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896
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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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897
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"validFrom": 2026
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898
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},
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899
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{
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"accountNumber": "2219",
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901
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"accountName": "Anrechnung/Abzug ausländische Quellensteuer",
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902
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"accountClass": 2,
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903
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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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906
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"euer": {
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907
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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 +953,7 @@ 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 +967,8 @@ 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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"euer": {
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"kennzahl": 135
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@@ -860,6 +1008,7 @@ 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 +1022,8 @@ 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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"hgb275Position": "GuV 4",
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"euer": {
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"kennzahl": 135
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@@ -880,6 +1031,60 @@ export const SKR03_2026: IChart = {
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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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"validFrom": 2026
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},
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{
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1035
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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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1038
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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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1042
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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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1048
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"accountNumber": "2326",
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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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"accountClass": 2,
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"accountType": "expense",
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"securitiesRole": "sale_loss_current",
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1053
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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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1064
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"accountClass": 2,
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"accountType": "revenue",
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"securitiesRole": "income_fixed",
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"hgb275Position": "GuV 10",
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"euer": {
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|
1069
|
+
"kennzahl": 103
|
|
1070
|
+
},
|
|
1071
|
+
"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)",
|
|
1072
|
+
"validFrom": 2026
|
|
1073
|
+
},
|
|
1074
|
+
{
|
|
1075
|
+
"accountNumber": "2625",
|
|
1076
|
+
"accountName": "Erträge aus Anteilen an Kapitalgesellschaften (Finanzanlagevermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG",
|
|
1077
|
+
"accountClass": 2,
|
|
1078
|
+
"accountType": "revenue",
|
|
1079
|
+
"securitiesRole": "income_fixed",
|
|
1080
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1081
|
+
"hgb275Position": "GuV 10",
|
|
1082
|
+
"euer": {
|
|
1083
|
+
"kennzahl": 103
|
|
1084
|
+
},
|
|
1085
|
+
"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)",
|
|
1086
|
+
"validFrom": 2026
|
|
1087
|
+
},
|
|
883
1088
|
{
|
|
884
1089
|
"accountNumber": "2650",
|
|
885
1090
|
"accountName": "Sonstige Zinsen und ähnliche Erträge",
|
|
@@ -892,6 +1097,33 @@ export const SKR03_2026: IChart = {
|
|
|
892
1097
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
893
1098
|
"validFrom": 2026
|
|
894
1099
|
},
|
|
1100
|
+
{
|
|
1101
|
+
"accountNumber": "2654",
|
|
1102
|
+
"accountName": "Erträge aus anderen Wertpapieren und Ausleihungen des Umlaufvermögens",
|
|
1103
|
+
"accountClass": 2,
|
|
1104
|
+
"accountType": "revenue",
|
|
1105
|
+
"securitiesRole": "income_current",
|
|
1106
|
+
"hgb275Position": "GuV 11",
|
|
1107
|
+
"euer": {
|
|
1108
|
+
"kennzahl": 103
|
|
1109
|
+
},
|
|
1110
|
+
"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)",
|
|
1111
|
+
"validFrom": 2026
|
|
1112
|
+
},
|
|
1113
|
+
{
|
|
1114
|
+
"accountNumber": "2655",
|
|
1115
|
+
"accountName": "Erträge aus Anteilen an Kapitalgesellschaften (Umlaufvermögen) § 3 Nr. 40 EStG bzw. § 8b Abs. 1 und 4 KStG",
|
|
1116
|
+
"accountClass": 2,
|
|
1117
|
+
"accountType": "revenue",
|
|
1118
|
+
"securitiesRole": "income_current",
|
|
1119
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1120
|
+
"hgb275Position": "GuV 11",
|
|
1121
|
+
"euer": {
|
|
1122
|
+
"kennzahl": 103
|
|
1123
|
+
},
|
|
1124
|
+
"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)",
|
|
1125
|
+
"validFrom": 2026
|
|
1126
|
+
},
|
|
895
1127
|
{
|
|
896
1128
|
"accountNumber": "2660",
|
|
897
1129
|
"accountName": "Erträge aus Kursdifferenzen",
|
|
@@ -936,6 +1168,78 @@ export const SKR03_2026: IChart = {
|
|
|
936
1168
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
937
1169
|
"validFrom": 2026
|
|
938
1170
|
},
|
|
1171
|
+
{
|
|
1172
|
+
"accountNumber": "2712",
|
|
1173
|
+
"accountName": "Erträge aus Zuschreibungen des Finanzanlagevermögens",
|
|
1174
|
+
"accountClass": 2,
|
|
1175
|
+
"accountType": "revenue",
|
|
1176
|
+
"securitiesRole": "writeup_fixed",
|
|
1177
|
+
"hgb275Position": "GuV 4",
|
|
1178
|
+
"euerExclusion": "valuation",
|
|
1179
|
+
"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)",
|
|
1180
|
+
"validFrom": 2026
|
|
1181
|
+
},
|
|
1182
|
+
{
|
|
1183
|
+
"accountNumber": "2714",
|
|
1184
|
+
"accountName": "Erträge aus Zuschreibungen § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG",
|
|
1185
|
+
"accountClass": 2,
|
|
1186
|
+
"accountType": "revenue",
|
|
1187
|
+
"securitiesRole": "writeup",
|
|
1188
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1189
|
+
"hgb275Position": "GuV 4",
|
|
1190
|
+
"euerExclusion": "valuation",
|
|
1191
|
+
"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)",
|
|
1192
|
+
"validFrom": 2026
|
|
1193
|
+
},
|
|
1194
|
+
{
|
|
1195
|
+
"accountNumber": "2715",
|
|
1196
|
+
"accountName": "Erträge aus Zuschreibungen des Umlaufvermögens (außer Vorräte)",
|
|
1197
|
+
"accountClass": 2,
|
|
1198
|
+
"accountType": "revenue",
|
|
1199
|
+
"securitiesRole": "writeup_current",
|
|
1200
|
+
"hgb275Position": "GuV 4",
|
|
1201
|
+
"euerExclusion": "valuation",
|
|
1202
|
+
"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)",
|
|
1203
|
+
"validFrom": 2026
|
|
1204
|
+
},
|
|
1205
|
+
{
|
|
1206
|
+
"accountNumber": "2725",
|
|
1207
|
+
"accountName": "Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte)",
|
|
1208
|
+
"accountClass": 2,
|
|
1209
|
+
"accountType": "revenue",
|
|
1210
|
+
"securitiesRole": "sale_gain_current",
|
|
1211
|
+
"hgb275Position": "GuV 4",
|
|
1212
|
+
"euer": {
|
|
1213
|
+
"kennzahl": 103
|
|
1214
|
+
},
|
|
1215
|
+
"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)",
|
|
1216
|
+
"validFrom": 2026
|
|
1217
|
+
},
|
|
1218
|
+
{
|
|
1219
|
+
"accountNumber": "2726",
|
|
1220
|
+
"accountName": "Erträge aus dem Abgang von Gegenständen des Umlaufvermögens (außer Vorräte) § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG",
|
|
1221
|
+
"accountClass": 2,
|
|
1222
|
+
"accountType": "revenue",
|
|
1223
|
+
"securitiesRole": "sale_gain_current",
|
|
1224
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1225
|
+
"hgb275Position": "GuV 4",
|
|
1226
|
+
"euer": {
|
|
1227
|
+
"kennzahl": 103
|
|
1228
|
+
},
|
|
1229
|
+
"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)",
|
|
1230
|
+
"validFrom": 2026
|
|
1231
|
+
},
|
|
1232
|
+
{
|
|
1233
|
+
"accountNumber": "2735",
|
|
1234
|
+
"accountName": "Erträge aus der Auflösung von Rückstellungen",
|
|
1235
|
+
"accountClass": 2,
|
|
1236
|
+
"accountType": "revenue",
|
|
1237
|
+
"securitiesRole": "provision_release",
|
|
1238
|
+
"hgb275Position": "GuV 4",
|
|
1239
|
+
"euerExclusion": "valuation",
|
|
1240
|
+
"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)",
|
|
1241
|
+
"validFrom": 2026
|
|
1242
|
+
},
|
|
939
1243
|
{
|
|
940
1244
|
"accountNumber": "2742",
|
|
941
1245
|
"accountName": "Versicherungsentschädigungen und Schadenersatzleistungen",
|
|
@@ -1308,6 +1612,75 @@ export const SKR03_2026: IChart = {
|
|
|
1308
1612
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1309
1613
|
"validFrom": 2026
|
|
1310
1614
|
},
|
|
1615
|
+
{
|
|
1616
|
+
"accountNumber": "4866",
|
|
1617
|
+
"accountName": "Abschreibungen auf Finanzanlagen (nicht dauerhaft)",
|
|
1618
|
+
"accountClass": 4,
|
|
1619
|
+
"accountType": "expense",
|
|
1620
|
+
"securitiesRole": "writedown_fixed_temporary",
|
|
1621
|
+
"commercialOnly": true,
|
|
1622
|
+
"hgb275Position": "GuV 12",
|
|
1623
|
+
"euerExclusion": "valuation",
|
|
1624
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there; marked HB), and vs public oracle (2026-10-07)",
|
|
1625
|
+
"validFrom": 2026
|
|
1626
|
+
},
|
|
1627
|
+
{
|
|
1628
|
+
"accountNumber": "4870",
|
|
1629
|
+
"accountName": "Abschreibungen auf Finanzanlagen (dauerhaft)",
|
|
1630
|
+
"accountClass": 4,
|
|
1631
|
+
"accountType": "expense",
|
|
1632
|
+
"securitiesRole": "writedown_fixed_lasting",
|
|
1633
|
+
"hgb275Position": "GuV 12",
|
|
1634
|
+
"euerExclusion": "valuation",
|
|
1635
|
+
"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)",
|
|
1636
|
+
"validFrom": 2026
|
|
1637
|
+
},
|
|
1638
|
+
{
|
|
1639
|
+
"accountNumber": "4871",
|
|
1640
|
+
"accountName": "Abschreibungen auf Finanzanlagen § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG (dauerhaft)",
|
|
1641
|
+
"accountClass": 4,
|
|
1642
|
+
"accountType": "expense",
|
|
1643
|
+
"securitiesRole": "writedown_fixed_lasting",
|
|
1644
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1645
|
+
"hgb275Position": "GuV 12",
|
|
1646
|
+
"euerExclusion": "valuation",
|
|
1647
|
+
"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)",
|
|
1648
|
+
"validFrom": 2026
|
|
1649
|
+
},
|
|
1650
|
+
{
|
|
1651
|
+
"accountNumber": "4875",
|
|
1652
|
+
"accountName": "Abschreibungen auf Wertpapiere des Umlaufvermögens",
|
|
1653
|
+
"accountClass": 4,
|
|
1654
|
+
"accountType": "expense",
|
|
1655
|
+
"securitiesRole": "writedown_current",
|
|
1656
|
+
"hgb275Position": "GuV 12",
|
|
1657
|
+
"euerExclusion": "valuation",
|
|
1658
|
+
"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)",
|
|
1659
|
+
"validFrom": 2026
|
|
1660
|
+
},
|
|
1661
|
+
{
|
|
1662
|
+
"accountNumber": "4876",
|
|
1663
|
+
"accountName": "Abschreibungen auf Wertpapiere des Umlaufvermögens § 3 Nr. 40 EStG bzw. § 8b Abs. 3 KStG",
|
|
1664
|
+
"accountClass": 4,
|
|
1665
|
+
"accountType": "expense",
|
|
1666
|
+
"securitiesRole": "writedown_current",
|
|
1667
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1668
|
+
"hgb275Position": "GuV 12",
|
|
1669
|
+
"euerExclusion": "valuation",
|
|
1670
|
+
"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)",
|
|
1671
|
+
"validFrom": 2026
|
|
1672
|
+
},
|
|
1673
|
+
{
|
|
1674
|
+
"accountNumber": "4886",
|
|
1675
|
+
"accountName": "Abschreibungen auf Umlaufvermögen außer Vorräte und Wertpapiere des Umlaufvermögens (übliche Höhe)",
|
|
1676
|
+
"accountClass": 4,
|
|
1677
|
+
"accountType": "expense",
|
|
1678
|
+
"securitiesRole": "writedown_other_current",
|
|
1679
|
+
"hgb275Position": "GuV 8",
|
|
1680
|
+
"euerExclusion": "valuation",
|
|
1681
|
+
"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)",
|
|
1682
|
+
"validFrom": 2026
|
|
1683
|
+
},
|
|
1311
1684
|
{
|
|
1312
1685
|
"accountNumber": "4900",
|
|
1313
1686
|
"accountName": "Sonstige betriebliche Aufwendungen",
|
|
@@ -1428,6 +1801,34 @@ export const SKR03_2026: IChart = {
|
|
|
1428
1801
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
1429
1802
|
"validFrom": 2026
|
|
1430
1803
|
},
|
|
1804
|
+
{
|
|
1805
|
+
"accountNumber": "4976",
|
|
1806
|
+
"accountName": "Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG (bei Buchgewinn)",
|
|
1807
|
+
"accountClass": 4,
|
|
1808
|
+
"accountType": "expense",
|
|
1809
|
+
"securitiesRole": "sale_costs_gain",
|
|
1810
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1811
|
+
"hgb275Position": "GuV 8",
|
|
1812
|
+
"euer": {
|
|
1813
|
+
"kennzahl": 183
|
|
1814
|
+
},
|
|
1815
|
+
"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)",
|
|
1816
|
+
"validFrom": 2026
|
|
1817
|
+
},
|
|
1818
|
+
{
|
|
1819
|
+
"accountNumber": "4977",
|
|
1820
|
+
"accountName": "Veräußerungskosten § 3 Nr. 40 EStG bzw. § 8b Abs. 2 KStG i. V. m. § 8b Abs. 3 S. 3 KStG (bei Buchverlust)",
|
|
1821
|
+
"accountClass": 4,
|
|
1822
|
+
"accountType": "expense",
|
|
1823
|
+
"securitiesRole": "sale_costs_loss",
|
|
1824
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
1825
|
+
"hgb275Position": "GuV 8",
|
|
1826
|
+
"euer": {
|
|
1827
|
+
"kennzahl": 183
|
|
1828
|
+
},
|
|
1829
|
+
"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)",
|
|
1830
|
+
"validFrom": 2026
|
|
1831
|
+
},
|
|
1431
1832
|
{
|
|
1432
1833
|
"accountNumber": "8100",
|
|
1433
1834
|
"accountName": "Steuerfreie Umsätze §4 Nr. 8 ff. UStG",
|
|
@@ -2098,6 +2499,7 @@ export const SKR03_2026: IChart = {
|
|
|
2098
2499
|
"accountClass": 8,
|
|
2099
2500
|
"accountType": "revenue",
|
|
2100
2501
|
"accountRole": "asset_sale_proceeds",
|
|
2502
|
+
"securitiesRole": "sale_proceeds_fixed_loss",
|
|
2101
2503
|
"hgb275Position": "GuV 8",
|
|
2102
2504
|
"euer": {
|
|
2103
2505
|
"kennzahl": 102
|
|
@@ -2111,6 +2513,8 @@ export const SKR03_2026: IChart = {
|
|
|
2111
2513
|
"accountClass": 8,
|
|
2112
2514
|
"accountType": "revenue",
|
|
2113
2515
|
"accountRole": "asset_sale_proceeds",
|
|
2516
|
+
"securitiesRole": "sale_proceeds_fixed_loss",
|
|
2517
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
2114
2518
|
"hgb275Position": "GuV 8",
|
|
2115
2519
|
"euer": {
|
|
2116
2520
|
"kennzahl": 102
|
|
@@ -2348,6 +2752,7 @@ export const SKR03_2026: IChart = {
|
|
|
2348
2752
|
"accountClass": 8,
|
|
2349
2753
|
"accountType": "revenue",
|
|
2350
2754
|
"accountRole": "asset_sale_proceeds",
|
|
2755
|
+
"securitiesRole": "sale_proceeds_fixed_gain",
|
|
2351
2756
|
"hgb275Position": "GuV 4",
|
|
2352
2757
|
"euer": {
|
|
2353
2758
|
"kennzahl": 102
|
|
@@ -2361,6 +2766,8 @@ export const SKR03_2026: IChart = {
|
|
|
2361
2766
|
"accountClass": 8,
|
|
2362
2767
|
"accountType": "revenue",
|
|
2363
2768
|
"accountRole": "asset_sale_proceeds",
|
|
2769
|
+
"securitiesRole": "sale_proceeds_fixed_gain",
|
|
2770
|
+
"taxRule": "estg_3_40_kstg_8b",
|
|
2364
2771
|
"hgb275Position": "GuV 4",
|
|
2365
2772
|
"euer": {
|
|
2366
2773
|
"kennzahl": 102
|