@fin.cx/chartdata 2.7.0 → 2.9.0
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/data/skr03.2026.js +221 -1
- package/dist_ts/data/skr04.2026.js +221 -1
- package/package.json +2 -2
- package/ts/00_commitinfo_data.ts +1 -1
- package/ts/data/skr03.2026.ts +220 -0
- package/ts/data/skr04.2026.ts +220 -0
package/ts/data/skr03.2026.ts
CHANGED
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@@ -212,6 +212,15 @@ export const SKR03_2026: IChart = {
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212
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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 (2026-09-28)",
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"validFrom": 2026
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},
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{
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"accountNumber": "1385",
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"accountName": "Forderungen gegen persönlich haftende Gesellschafter",
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"accountClass": 1,
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"accountType": "asset",
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220
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"hgb266Position": "Aktiva B.II.4",
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221
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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": "1400",
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"accountName": "Forderungen aus Lieferungen und Leistungen (Sammelkonto)",
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@@ -230,6 +239,58 @@ 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": "1507",
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"accountName": "Forderungen gegen sonstige Gesellschafter - Restlaufzeit bis 1 Jahr",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.II.4",
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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": "1510",
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"accountName": "Geleistete Anzahlungen auf Vorräte",
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"accountClass": 1,
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"accountType": "asset",
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"hgb266Position": "Aktiva B.I.4",
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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": "1511",
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"accountName": "Geleistete Anzahlungen, 7 % Vorsteuer",
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"accountClass": 1,
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"accountType": "asset",
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"automatikFunction": {
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"taxType": "vst",
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"ratePercent": 7
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},
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"allowedBuKeys": [
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"",
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"40"
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],
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"hgb266Position": "Aktiva B.I.4",
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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": "1518",
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"accountName": "Geleistete Anzahlungen, 19 % Vorsteuer",
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"accountClass": 1,
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"accountType": "asset",
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"automatikFunction": {
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"taxType": "vst",
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"ratePercent": 19
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},
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"allowedBuKeys": [
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"",
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"40"
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],
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"hgb266Position": "Aktiva B.I.4",
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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": "1570",
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"accountName": "Anrechenbare Vorsteuer",
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@@ -335,6 +396,57 @@ 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": "1710",
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"accountName": "Erhaltene Anzahlungen auf Bestellungen (Verbindlichkeiten)",
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"accountClass": 1,
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"accountType": "liability",
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"hgb266Position": "Passiva C.3",
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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": "1711",
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"accountName": "Erhaltene, versteuerte Anzahlungen 7 % USt (Verbindlichkeiten)",
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"accountClass": 1,
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"accountType": "liability",
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"automatikFunction": {
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"taxType": "ust",
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"ratePercent": 7
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},
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"allowedBuKeys": [
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"",
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"40"
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],
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"ustva": {
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"kennzahl": 86,
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"role": "base"
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},
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"hgb266Position": "Passiva C.3",
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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": "1718",
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"accountName": "Erhaltene, versteuerte Anzahlungen 19 % USt (Verbindlichkeiten)",
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"accountClass": 1,
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"accountType": "liability",
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"automatikFunction": {
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"taxType": "ust",
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"ratePercent": 19
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},
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"allowedBuKeys": [
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"",
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"40"
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],
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"ustva": {
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"kennzahl": 81,
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"role": "base"
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},
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"hgb266Position": "Passiva C.3",
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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": "1728",
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"accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus elektronischen Dienstleistungen",
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@@ -452,6 +564,24 @@ 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": "1790",
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"accountName": "Umsatzsteuerverbindlichkeiten Vorjahr",
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"accountClass": 1,
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"accountType": "liability",
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"hgb266Position": "Passiva C.8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11) and SKR 04 (Art.-Nr. 11175, p. 14), 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": "1791",
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"accountName": "Umsatzsteuerverbindlichkeiten frühere Jahre",
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"accountClass": 1,
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"accountType": "liability",
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"hgb266Position": "Passiva C.8",
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11) and SKR 04 (Art.-Nr. 11175, p. 14), 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": "1800",
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"accountName": "Privatentnahmen allgemein",
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@@ -488,6 +618,24 @@ 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": "2151",
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"accountName": "Aufwendungen aus der Währungsumrechnung, nicht nach § 256a HGB",
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"accountClass": 2,
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"accountType": "expense",
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626
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"hgb275Position": "GuV 8",
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627
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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": "2166",
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"accountName": "Aufwendungen aus der Bewertung des Finanzmittelfonds",
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"accountClass": 2,
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"accountType": "expense",
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"hgb275Position": "GuV 8",
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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": "2300",
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"accountName": "Sonstige Aufwendungen",
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@@ -515,6 +663,24 @@ 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": "2661",
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668
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"accountName": "Erträge aus der Währungsumrechnung, nicht nach § 256a HGB",
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669
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"accountClass": 2,
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670
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"accountType": "revenue",
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"hgb275Position": "GuV 4",
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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": "2666",
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"accountName": "Erträge aus der Bewertung des Finanzmittelfonds",
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"accountClass": 2,
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"accountType": "revenue",
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"hgb275Position": "GuV 4",
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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": "2700",
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"accountName": "Sonstige Erträge",
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@@ -1229,6 +1395,60 @@ 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": "9960",
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1400
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"accountName": "Bewertungskorrektur zu Forderungen aus Lieferungen und Leistungen (Währungsumrechnung)",
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1401
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"accountClass": 9,
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1402
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"accountType": "asset",
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1403
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"hgb266Position": "Aktiva B.II.1",
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1404
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
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"validFrom": 2026
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},
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1407
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{
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"accountNumber": "9961",
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1409
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"accountName": "Bewertungskorrektur zu sonstigen Verbindlichkeiten (Währungsumrechnung)",
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1410
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"accountClass": 9,
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1411
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"accountType": "liability",
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1412
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"hgb266Position": "Passiva C.8",
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1413
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
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1414
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"validFrom": 2026
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1415
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},
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1416
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{
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1417
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"accountNumber": "9962",
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1418
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"accountName": "Bewertungskorrektur zu Guthaben bei Kreditinstituten (Bewertung des Finanzmittelfonds)",
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1419
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"accountClass": 9,
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1420
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"accountType": "asset",
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1421
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"hgb266Position": "Aktiva B.IV",
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1422
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
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1423
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"validFrom": 2026
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1424
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},
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1425
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{
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1426
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"accountNumber": "9963",
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1427
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"accountName": "Bewertungskorrektur zu Verbindlichkeiten gegenüber Kreditinstituten (Bewertung des Finanzmittelfonds)",
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1428
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"accountClass": 9,
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1429
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"accountType": "liability",
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1430
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"hgb266Position": "Passiva C.2",
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1431
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"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
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1432
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"validFrom": 2026
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1433
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},
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1434
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{
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1435
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"accountNumber": "9964",
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1436
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"accountName": "Bewertungskorrektur zu Verbindlichkeiten aus Lieferungen und Leistungen (Währungsumrechnung)",
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1437
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"accountClass": 9,
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1438
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"accountType": "liability",
|
|
1439
|
+
"hgb266Position": "Passiva C.4",
|
|
1440
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1441
|
+
"validFrom": 2026
|
|
1442
|
+
},
|
|
1443
|
+
{
|
|
1444
|
+
"accountNumber": "9965",
|
|
1445
|
+
"accountName": "Bewertungskorrektur zu sonstigen Vermögensgegenständen (Währungsumrechnung)",
|
|
1446
|
+
"accountClass": 9,
|
|
1447
|
+
"accountType": "asset",
|
|
1448
|
+
"hgb266Position": "Aktiva B.II.4",
|
|
1449
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1450
|
+
"validFrom": 2026
|
|
1451
|
+
},
|
|
1232
1452
|
{
|
|
1233
1453
|
"accountNumber": "9998",
|
|
1234
1454
|
"accountName": "Statistisches Gegenkonto",
|
package/ts/data/skr04.2026.ts
CHANGED
|
@@ -77,6 +77,49 @@ export const SKR04_2026: IChart = {
|
|
|
77
77
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
78
78
|
"validFrom": 2026
|
|
79
79
|
},
|
|
80
|
+
{
|
|
81
|
+
"accountNumber": "1180",
|
|
82
|
+
"accountName": "Geleistete Anzahlungen auf Vorräte",
|
|
83
|
+
"accountClass": 1,
|
|
84
|
+
"accountType": "asset",
|
|
85
|
+
"hgb266Position": "Aktiva B.I.4",
|
|
86
|
+
"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",
|
|
87
|
+
"validFrom": 2026
|
|
88
|
+
},
|
|
89
|
+
{
|
|
90
|
+
"accountNumber": "1181",
|
|
91
|
+
"accountName": "Geleistete Anzahlungen, 7 % Vorsteuer",
|
|
92
|
+
"accountClass": 1,
|
|
93
|
+
"accountType": "asset",
|
|
94
|
+
"automatikFunction": {
|
|
95
|
+
"taxType": "vst",
|
|
96
|
+
"ratePercent": 7
|
|
97
|
+
},
|
|
98
|
+
"allowedBuKeys": [
|
|
99
|
+
"",
|
|
100
|
+
"40"
|
|
101
|
+
],
|
|
102
|
+
"hgb266Position": "Aktiva B.I.4",
|
|
103
|
+
"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",
|
|
104
|
+
"validFrom": 2026
|
|
105
|
+
},
|
|
106
|
+
{
|
|
107
|
+
"accountNumber": "1186",
|
|
108
|
+
"accountName": "Geleistete Anzahlungen, 19 % Vorsteuer",
|
|
109
|
+
"accountClass": 1,
|
|
110
|
+
"accountType": "asset",
|
|
111
|
+
"automatikFunction": {
|
|
112
|
+
"taxType": "vst",
|
|
113
|
+
"ratePercent": 19
|
|
114
|
+
},
|
|
115
|
+
"allowedBuKeys": [
|
|
116
|
+
"",
|
|
117
|
+
"40"
|
|
118
|
+
],
|
|
119
|
+
"hgb266Position": "Aktiva B.I.4",
|
|
120
|
+
"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",
|
|
121
|
+
"validFrom": 2026
|
|
122
|
+
},
|
|
80
123
|
{
|
|
81
124
|
"accountNumber": "1200",
|
|
82
125
|
"accountName": "Forderungen aus Lieferungen und Leistungen (Sammelkonto)",
|
|
@@ -104,6 +147,24 @@ export const SKR04_2026: IChart = {
|
|
|
104
147
|
"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 (2026-09-28)",
|
|
105
148
|
"validFrom": 2026
|
|
106
149
|
},
|
|
150
|
+
{
|
|
151
|
+
"accountNumber": "1317",
|
|
152
|
+
"accountName": "Forderungen gegen persönlich haftende Gesellschafter",
|
|
153
|
+
"accountClass": 1,
|
|
154
|
+
"accountType": "asset",
|
|
155
|
+
"hgb266Position": "Aktiva B.II.4",
|
|
156
|
+
"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)",
|
|
157
|
+
"validFrom": 2026
|
|
158
|
+
},
|
|
159
|
+
{
|
|
160
|
+
"accountNumber": "1330",
|
|
161
|
+
"accountName": "Forderungen gegen sonstige Gesellschafter",
|
|
162
|
+
"accountClass": 1,
|
|
163
|
+
"accountType": "asset",
|
|
164
|
+
"hgb266Position": "Aktiva B.II.4",
|
|
165
|
+
"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)",
|
|
166
|
+
"validFrom": 2026
|
|
167
|
+
},
|
|
107
168
|
{
|
|
108
169
|
"accountNumber": "1400",
|
|
109
170
|
"accountName": "Abziehbare Vorsteuer",
|
|
@@ -308,6 +369,57 @@ export const SKR04_2026: IChart = {
|
|
|
308
369
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
309
370
|
"validFrom": 2026
|
|
310
371
|
},
|
|
372
|
+
{
|
|
373
|
+
"accountNumber": "3250",
|
|
374
|
+
"accountName": "Erhaltene Anzahlungen auf Bestellungen (Verbindlichkeiten)",
|
|
375
|
+
"accountClass": 3,
|
|
376
|
+
"accountType": "liability",
|
|
377
|
+
"hgb266Position": "Passiva C.3",
|
|
378
|
+
"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",
|
|
379
|
+
"validFrom": 2026
|
|
380
|
+
},
|
|
381
|
+
{
|
|
382
|
+
"accountNumber": "3260",
|
|
383
|
+
"accountName": "Erhaltene, versteuerte Anzahlungen 7 % USt (Verbindlichkeiten)",
|
|
384
|
+
"accountClass": 3,
|
|
385
|
+
"accountType": "liability",
|
|
386
|
+
"automatikFunction": {
|
|
387
|
+
"taxType": "ust",
|
|
388
|
+
"ratePercent": 7
|
|
389
|
+
},
|
|
390
|
+
"allowedBuKeys": [
|
|
391
|
+
"",
|
|
392
|
+
"40"
|
|
393
|
+
],
|
|
394
|
+
"ustva": {
|
|
395
|
+
"kennzahl": 86,
|
|
396
|
+
"role": "base"
|
|
397
|
+
},
|
|
398
|
+
"hgb266Position": "Passiva C.3",
|
|
399
|
+
"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",
|
|
400
|
+
"validFrom": 2026
|
|
401
|
+
},
|
|
402
|
+
{
|
|
403
|
+
"accountNumber": "3272",
|
|
404
|
+
"accountName": "Erhaltene, versteuerte Anzahlungen 19 % USt (Verbindlichkeiten)",
|
|
405
|
+
"accountClass": 3,
|
|
406
|
+
"accountType": "liability",
|
|
407
|
+
"automatikFunction": {
|
|
408
|
+
"taxType": "ust",
|
|
409
|
+
"ratePercent": 19
|
|
410
|
+
},
|
|
411
|
+
"allowedBuKeys": [
|
|
412
|
+
"",
|
|
413
|
+
"40"
|
|
414
|
+
],
|
|
415
|
+
"ustva": {
|
|
416
|
+
"kennzahl": 81,
|
|
417
|
+
"role": "base"
|
|
418
|
+
},
|
|
419
|
+
"hgb266Position": "Passiva C.3",
|
|
420
|
+
"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",
|
|
421
|
+
"validFrom": 2026
|
|
422
|
+
},
|
|
311
423
|
{
|
|
312
424
|
"accountNumber": "3290",
|
|
313
425
|
"accountName": "Durchlaufende Posten",
|
|
@@ -425,6 +537,24 @@ export const SKR04_2026: IChart = {
|
|
|
425
537
|
"provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
|
|
426
538
|
"validFrom": 2026
|
|
427
539
|
},
|
|
540
|
+
{
|
|
541
|
+
"accountNumber": "3841",
|
|
542
|
+
"accountName": "Umsatzsteuerverbindlichkeiten Vorjahr",
|
|
543
|
+
"accountClass": 3,
|
|
544
|
+
"accountType": "liability",
|
|
545
|
+
"hgb266Position": "Passiva C.8",
|
|
546
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
547
|
+
"validFrom": 2026
|
|
548
|
+
},
|
|
549
|
+
{
|
|
550
|
+
"accountNumber": "3845",
|
|
551
|
+
"accountName": "Umsatzsteuerverbindlichkeiten frühere Jahre",
|
|
552
|
+
"accountClass": 3,
|
|
553
|
+
"accountType": "liability",
|
|
554
|
+
"hgb266Position": "Passiva C.8",
|
|
555
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
|
|
556
|
+
"validFrom": 2026
|
|
557
|
+
},
|
|
428
558
|
{
|
|
429
559
|
"accountNumber": "3900",
|
|
430
560
|
"accountName": "Passive Rechnungsabgrenzung",
|
|
@@ -803,6 +933,24 @@ export const SKR04_2026: IChart = {
|
|
|
803
933
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
804
934
|
"validFrom": 2026
|
|
805
935
|
},
|
|
936
|
+
{
|
|
937
|
+
"accountNumber": "4843",
|
|
938
|
+
"accountName": "Erträge aus der Bewertung des Finanzmittelfonds",
|
|
939
|
+
"accountClass": 4,
|
|
940
|
+
"accountType": "revenue",
|
|
941
|
+
"hgb275Position": "GuV 4",
|
|
942
|
+
"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)",
|
|
943
|
+
"validFrom": 2026
|
|
944
|
+
},
|
|
945
|
+
{
|
|
946
|
+
"accountNumber": "4847",
|
|
947
|
+
"accountName": "Erträge aus der Währungsumrechnung, nicht nach § 256a HGB",
|
|
948
|
+
"accountClass": 4,
|
|
949
|
+
"accountType": "revenue",
|
|
950
|
+
"hgb275Position": "GuV 4",
|
|
951
|
+
"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)",
|
|
952
|
+
"validFrom": 2026
|
|
953
|
+
},
|
|
806
954
|
{
|
|
807
955
|
"accountNumber": "5200",
|
|
808
956
|
"accountName": "Wareneingang",
|
|
@@ -1060,6 +1208,24 @@ export const SKR04_2026: IChart = {
|
|
|
1060
1208
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1061
1209
|
"validFrom": 2026
|
|
1062
1210
|
},
|
|
1211
|
+
{
|
|
1212
|
+
"accountNumber": "6881",
|
|
1213
|
+
"accountName": "Aufwendungen aus der Währungsumrechnung, nicht nach § 256a HGB",
|
|
1214
|
+
"accountClass": 6,
|
|
1215
|
+
"accountType": "expense",
|
|
1216
|
+
"hgb275Position": "GuV 8",
|
|
1217
|
+
"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)",
|
|
1218
|
+
"validFrom": 2026
|
|
1219
|
+
},
|
|
1220
|
+
{
|
|
1221
|
+
"accountNumber": "6883",
|
|
1222
|
+
"accountName": "Aufwendungen aus der Bewertung des Finanzmittelfonds",
|
|
1223
|
+
"accountClass": 6,
|
|
1224
|
+
"accountType": "expense",
|
|
1225
|
+
"hgb275Position": "GuV 8",
|
|
1226
|
+
"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)",
|
|
1227
|
+
"validFrom": 2026
|
|
1228
|
+
},
|
|
1063
1229
|
{
|
|
1064
1230
|
"accountNumber": "7100",
|
|
1065
1231
|
"accountName": "Sonstige Zinsen und ähnliche Erträge",
|
|
@@ -1112,6 +1278,60 @@ export const SKR04_2026: IChart = {
|
|
|
1112
1278
|
"provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
|
|
1113
1279
|
"validFrom": 2026
|
|
1114
1280
|
},
|
|
1281
|
+
{
|
|
1282
|
+
"accountNumber": "9960",
|
|
1283
|
+
"accountName": "Bewertungskorrektur zu Forderungen aus Lieferungen und Leistungen (Währungsumrechnung)",
|
|
1284
|
+
"accountClass": 9,
|
|
1285
|
+
"accountType": "asset",
|
|
1286
|
+
"hgb266Position": "Aktiva B.II.1",
|
|
1287
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1288
|
+
"validFrom": 2026
|
|
1289
|
+
},
|
|
1290
|
+
{
|
|
1291
|
+
"accountNumber": "9961",
|
|
1292
|
+
"accountName": "Bewertungskorrektur zu sonstigen Verbindlichkeiten (Währungsumrechnung)",
|
|
1293
|
+
"accountClass": 9,
|
|
1294
|
+
"accountType": "liability",
|
|
1295
|
+
"hgb266Position": "Passiva C.8",
|
|
1296
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1297
|
+
"validFrom": 2026
|
|
1298
|
+
},
|
|
1299
|
+
{
|
|
1300
|
+
"accountNumber": "9962",
|
|
1301
|
+
"accountName": "Bewertungskorrektur zu Guthaben bei Kreditinstituten (Bewertung des Finanzmittelfonds)",
|
|
1302
|
+
"accountClass": 9,
|
|
1303
|
+
"accountType": "asset",
|
|
1304
|
+
"hgb266Position": "Aktiva B.IV",
|
|
1305
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1306
|
+
"validFrom": 2026
|
|
1307
|
+
},
|
|
1308
|
+
{
|
|
1309
|
+
"accountNumber": "9963",
|
|
1310
|
+
"accountName": "Bewertungskorrektur zu Verbindlichkeiten gegenüber Kreditinstituten (Bewertung des Finanzmittelfonds)",
|
|
1311
|
+
"accountClass": 9,
|
|
1312
|
+
"accountType": "liability",
|
|
1313
|
+
"hgb266Position": "Passiva C.2",
|
|
1314
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1315
|
+
"validFrom": 2026
|
|
1316
|
+
},
|
|
1317
|
+
{
|
|
1318
|
+
"accountNumber": "9964",
|
|
1319
|
+
"accountName": "Bewertungskorrektur zu Verbindlichkeiten aus Lieferungen und Leistungen (Währungsumrechnung)",
|
|
1320
|
+
"accountClass": 9,
|
|
1321
|
+
"accountType": "liability",
|
|
1322
|
+
"hgb266Position": "Passiva C.4",
|
|
1323
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1324
|
+
"validFrom": 2026
|
|
1325
|
+
},
|
|
1326
|
+
{
|
|
1327
|
+
"accountNumber": "9965",
|
|
1328
|
+
"accountName": "Bewertungskorrektur zu sonstigen Vermögensgegenständen (Währungsumrechnung)",
|
|
1329
|
+
"accountClass": 9,
|
|
1330
|
+
"accountType": "asset",
|
|
1331
|
+
"hgb266Position": "Aktiva B.II.4",
|
|
1332
|
+
"provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 35) and SKR 04 (Art.-Nr. 11175, p. 35), gültig für 2026 (no tax function there; not in the public oracle) (2026-09-29)",
|
|
1333
|
+
"validFrom": 2026
|
|
1334
|
+
},
|
|
1115
1335
|
{
|
|
1116
1336
|
"accountNumber": "9998",
|
|
1117
1337
|
"accountName": "Statistisches Gegenkonto",
|