@fin.cx/chartdata 2.15.0 → 2.17.0

package/ts/data/skr03.2026.ts

@@ -198,6 +198,18 @@ export const SKR03_2026: IChart = {
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "0976",
+      "accountName": "Rückstellungen für drohende Verluste aus schwebenden Geschäften",
+      "accountClass": 0,
+      "accountType": "liability",
+      "securitiesRole": "expected_loss_provision",
+      "commercialOnly": true,
+      "hgb266Position": "Passiva B.3",
+      "euerExclusion": "balance_sheet",
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "0980",
       "accountName": "Aktive Rechnungsabgrenzung",
@@ -800,6 +812,19 @@ export const SKR03_2026: IChart = {
       "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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "2140",
+      "accountName": "Zinsähnliche Aufwendungen",
+      "accountClass": 2,
+      "accountType": "expense",
+      "securitiesRole": "borrow_fees",
+      "hgb275Position": "GuV 13",
+      "euer": {
+        "kennzahl": 234
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "2150",
       "accountName": "Aufwendungen aus Kursdifferenzen",
@@ -1204,6 +1229,17 @@ export const SKR03_2026: IChart = {
       "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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "2735",
+      "accountName": "Erträge aus der Auflösung von Rückstellungen",
+      "accountClass": 2,
+      "accountType": "revenue",
+      "securitiesRole": "provision_release",
+      "hgb275Position": "GuV 4",
+      "euerExclusion": "valuation",
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "2742",
       "accountName": "Versicherungsentschädigungen und Schadenersatzleistungen",
@@ -1582,9 +1618,10 @@ export const SKR03_2026: IChart = {
       "accountClass": 4,
       "accountType": "expense",
       "securitiesRole": "writedown_fixed_temporary",
+      "commercialOnly": true,
       "hgb275Position": "GuV 12",
       "euerExclusion": "valuation",
-      "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)",
+      "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)",
       "validFrom": 2026
     },
     {
@@ -1633,6 +1670,17 @@ export const SKR03_2026: IChart = {
       "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)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "4886",
+      "accountName": "Abschreibungen auf Umlaufvermögen außer Vorräte und Wertpapiere des Umlaufvermögens (übliche Höhe)",
+      "accountClass": 4,
+      "accountType": "expense",
+      "securitiesRole": "writedown_other_current",
+      "hgb275Position": "GuV 8",
+      "euerExclusion": "valuation",
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "4900",
       "accountName": "Sonstige betriebliche Aufwendungen",

package/ts/data/skr04.2026.ts

@@ -488,6 +488,18 @@ export const SKR04_2026: IChart = {
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "3092",
+      "accountName": "Rückstellungen für drohende Verluste aus schwebenden Geschäften",
+      "accountClass": 3,
+      "accountType": "liability",
+      "securitiesRole": "expected_loss_provision",
+      "commercialOnly": true,
+      "hgb266Position": "Passiva B.3",
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 11), gültig für 2026 (no tax function there; marked HB), and vs public oracle (2026-10-07)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "3150",
       "accountName": "Verbindlichkeiten gegenüber Kreditinstituten",
@@ -1471,6 +1483,17 @@ export const SKR04_2026: IChart = {
       "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": "4930",
+      "accountName": "Erträge aus der Auflösung von Rückstellungen",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "securitiesRole": "provision_release",
+      "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",
@@ -2237,6 +2260,17 @@ 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 (2026-10-07)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "6910",
+      "accountName": "Abschreibungen auf Umlaufvermögen außer Vorräte und Wertpapiere des Umlaufvermögens (übliche Höhe)",
+      "accountClass": 6,
+      "accountType": "expense",
+      "securitiesRole": "writedown_other_current",
+      "hgb275Position": "GuV 8",
+      "euerExclusion": "valuation",
+      "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",
@@ -2320,9 +2354,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "expense",
       "securitiesRole": "writedown_fixed_temporary",
+      "commercialOnly": true,
       "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)",
+      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there; marked HB), and vs public oracle (2026-10-07)",
       "validFrom": 2026
     },
     {
@@ -2385,6 +2420,19 @@ export const SKR04_2026: IChart = {
       "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": "7330",
+      "accountName": "Zinsähnliche Aufwendungen",
+      "accountClass": 7,
+      "accountType": "expense",
+      "securitiesRole": "borrow_fees",
+      "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 %",

package/ts/index.ts

@@ -4,3 +4,5 @@ export * from './chartdata.hgb.js';
 export * from './chartdata.euer.js';
 export { SKR03_2026 } from './data/skr03.2026.js';
 export { SKR04_2026 } from './data/skr04.2026.js';
+export * from './chartdata.individual.js';
+export { DATEV_NUMBERS_SKR03_2026, DATEV_NUMBERS_SKR04_2026 } from './data/datevnumbers.2026.js';