@fin.cx/chartdata 3.1.0 → 3.3.0

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.
Files changed (26) hide show
  1. package/dist_ts/00_commitinfo_data.js +1 -1
  2. package/dist_ts/chartdata.bwa.d.ts +2 -0
  3. package/dist_ts/chartdata.bwa.js +73 -0
  4. package/dist_ts/chartdata.euer.js +1 -1
  5. package/dist_ts/chartdata.hgb.d.ts +1 -0
  6. package/dist_ts/chartdata.hgb.js +2 -1
  7. package/dist_ts/chartdata.individual.d.ts +3 -1
  8. package/dist_ts/chartdata.individual.js +11 -1
  9. package/dist_ts/chartdata.lookup.d.ts +6 -1
  10. package/dist_ts/chartdata.lookup.js +11 -2
  11. package/dist_ts/chartdata.types.d.ts +71 -1
  12. package/dist_ts/data/skr03.2026.js +392 -8
  13. package/dist_ts/data/skr04.2026.js +377 -8
  14. package/dist_ts/index.d.ts +1 -0
  15. package/dist_ts/index.js +2 -1
  16. package/package.json +4 -4
  17. package/readme.md +185 -1
  18. package/ts/00_commitinfo_data.ts +1 -1
  19. package/ts/chartdata.bwa.ts +74 -0
  20. package/ts/chartdata.hgb.ts +2 -0
  21. package/ts/chartdata.individual.ts +12 -0
  22. package/ts/chartdata.lookup.ts +12 -1
  23. package/ts/chartdata.types.ts +124 -1
  24. package/ts/data/skr03.2026.ts +391 -7
  25. package/ts/data/skr04.2026.ts +376 -7
  26. package/ts/index.ts +1 -0
package/ts/data/skr03.2026.ts CHANGED
@@ -246,6 +246,9 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.IV",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.2"
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+ },
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  "euerExclusion": "balance_sheet",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
@@ -256,6 +259,9 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.IV",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.2"
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+ },
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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. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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  "validFrom": 2026
@@ -266,6 +272,9 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.IV",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.2"
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+ },
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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. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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  "validFrom": 2026
@@ -276,6 +285,9 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.IV",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.2"
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+ },
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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. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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  "validFrom": 2026
@@ -286,6 +298,9 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.IV",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.2"
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+ },
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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. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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  "validFrom": 2026
@@ -296,6 +311,9 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.IV",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.2"
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+ },
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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. 6) and SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026, and vs public oracle (2026-10-07)",
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  "validFrom": 2026
@@ -347,6 +365,9 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "asset",
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  "hgb266Position": "Aktiva B.II.1",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.4"
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+ },
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  "euerExclusion": "balance_sheet",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
@@ -455,6 +476,10 @@ export const SKR03_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.8",
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+ "vatNetGroup": "vat_current_year"
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+ },
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  "euer": {
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  "kennzahl": 185
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  },
@@ -471,6 +496,10 @@ export const SKR03_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.8",
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+ "vatNetGroup": "vat_current_year"
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+ },
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  "euer": {
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  "kennzahl": 185
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  },
@@ -487,6 +516,10 @@ export const SKR03_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.8",
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+ "vatNetGroup": "vat_current_year"
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+ },
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  "euerExclusion": "reverse_charge",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
@@ -501,6 +534,10 @@ export const SKR03_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.8",
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+ "vatNetGroup": "vat_current_year"
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+ },
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  "euer": {
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  "kennzahl": 185
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  },
@@ -517,6 +554,10 @@ export const SKR03_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.8",
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+ "vatNetGroup": "vat_current_year"
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+ },
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  "euerExclusion": "reverse_charge",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
@@ -531,6 +572,10 @@ export const SKR03_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.8",
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+ "vatNetGroup": "vat_current_year"
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+ },
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  "euer": {
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  "kennzahl": 185
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  },
@@ -553,6 +598,9 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.4",
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+ "balanceRule": {
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+ "debitPosition": "Aktiva B.II.1"
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+ },
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  "euerExclusion": "balance_sheet",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
@@ -633,6 +681,9 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.8",
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+ "balanceRule": {
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+ "debitPosition": "Aktiva B.II.4"
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+ },
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  "euer": {
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  "debitKennzahl": 183,
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  "creditKennzahl": 103
@@ -640,6 +691,17 @@ 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, and vs public oracle (2026-09-25)",
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  "validFrom": 2026
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  },
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+ {
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+ "accountNumber": "1730",
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+ "accountName": "Kreditkartenabrechnung",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "expenseRole": "credit_card_settlement",
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+ "hgb266Position": "Passiva C.8",
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+ "euerExclusion": "balance_sheet",
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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 10), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
703
+ "validFrom": 2026
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+ },
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  {
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  "accountNumber": "1740",
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  "accountName": "Verbindlichkeiten aus Lohn und Gehalt",
@@ -723,6 +785,9 @@ export const SKR03_2026: IChart = {
723
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  "accountClass": 1,
724
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.8",
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+ "balanceRule": {
789
+ "debitPosition": "Aktiva B.II.4"
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+ },
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  "euer": {
727
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  "debitKennzahl": 183,
728
793
  "creditKennzahl": 103
@@ -736,6 +801,9 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.8",
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+ "balanceRule": {
805
+ "debitPosition": "Aktiva B.II.4"
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+ },
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  "euer": {
740
808
  "debitKennzahl": 183,
741
809
  "creditKennzahl": 103
@@ -749,6 +817,10 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
750
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  "accountType": "liability",
751
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  "hgb266Position": "Passiva C.8",
820
+ "balanceRule": {
821
+ "debitPosition": "Aktiva B.II.4",
822
+ "vatNetGroup": "vat_current_year"
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+ },
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  "euer": {
753
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  "kennzahl": 140
754
826
  },
@@ -761,6 +833,10 @@ export const SKR03_2026: IChart = {
761
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  "accountClass": 1,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.8",
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+ "balanceRule": {
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+ "debitPosition": "Aktiva B.II.4",
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+ "vatNetGroup": "vat_current_year"
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+ },
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  "euer": {
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  "kennzahl": 140
766
842
  },
@@ -773,6 +849,10 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "liability",
775
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  "hgb266Position": "Passiva C.8",
852
+ "balanceRule": {
853
+ "debitPosition": "Aktiva B.II.4",
854
+ "vatNetGroup": "vat_current_year"
855
+ },
776
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  "euerExclusion": "reverse_charge",
777
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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, and vs public oracle (2026-09-27)",
778
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  "validFrom": 2026
@@ -783,6 +863,10 @@ export const SKR03_2026: IChart = {
783
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  "accountClass": 1,
784
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  "accountType": "liability",
785
865
  "hgb266Position": "Passiva C.8",
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+ "balanceRule": {
867
+ "debitPosition": "Aktiva B.II.4",
868
+ "vatNetGroup": "vat_current_year"
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+ },
786
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  "euer": {
787
871
  "kennzahl": 140
788
872
  },
@@ -795,6 +879,10 @@ export const SKR03_2026: IChart = {
795
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  "accountClass": 1,
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  "accountType": "liability",
797
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  "hgb266Position": "Passiva C.8",
882
+ "balanceRule": {
883
+ "debitPosition": "Aktiva B.II.4",
884
+ "vatNetGroup": "vat_current_year"
885
+ },
798
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  "euer": {
799
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  "debitKennzahl": 186,
800
888
  "creditKennzahl": 141
@@ -808,6 +896,10 @@ export const SKR03_2026: IChart = {
808
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  "accountClass": 1,
809
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  "accountType": "liability",
810
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  "hgb266Position": "Passiva C.8",
899
+ "balanceRule": {
900
+ "debitPosition": "Aktiva B.II.4",
901
+ "vatNetGroup": "vat_current_year"
902
+ },
811
903
  "euer": {
812
904
  "debitKennzahl": 186,
813
905
  "creditKennzahl": 141
@@ -821,6 +913,10 @@ export const SKR03_2026: IChart = {
821
913
  "accountClass": 1,
822
914
  "accountType": "liability",
823
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  "hgb266Position": "Passiva C.8",
916
+ "balanceRule": {
917
+ "debitPosition": "Aktiva B.II.4",
918
+ "vatNetGroup": "vat_current_year"
919
+ },
824
920
  "euerExclusion": "reverse_charge",
825
921
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174) and SKR 04 (Art.-Nr. 11175), gültig für 2026, and vs public oracle (2026-09-27)",
826
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  "validFrom": 2026
@@ -831,6 +927,10 @@ export const SKR03_2026: IChart = {
831
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  "accountClass": 1,
832
928
  "accountType": "liability",
833
929
  "hgb266Position": "Passiva C.8",
930
+ "balanceRule": {
931
+ "debitPosition": "Aktiva B.II.4",
932
+ "vatNetGroup": "vat_current_year"
933
+ },
834
934
  "euerExclusion": "reverse_charge",
835
935
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
836
936
  "validFrom": 2026
@@ -841,6 +941,9 @@ export const SKR03_2026: IChart = {
841
941
  "accountClass": 1,
842
942
  "accountType": "liability",
843
943
  "hgb266Position": "Passiva C.8",
944
+ "balanceRule": {
945
+ "debitPosition": "Aktiva B.II.4"
946
+ },
844
947
  "euer": {
845
948
  "debitKennzahl": 186,
846
949
  "creditKennzahl": 141
@@ -854,6 +957,9 @@ export const SKR03_2026: IChart = {
854
957
  "accountClass": 1,
855
958
  "accountType": "liability",
856
959
  "hgb266Position": "Passiva C.8",
960
+ "balanceRule": {
961
+ "debitPosition": "Aktiva B.II.4"
962
+ },
857
963
  "euer": {
858
964
  "debitKennzahl": 186,
859
965
  "creditKennzahl": 141
@@ -877,6 +983,12 @@ export const SKR03_2026: IChart = {
877
983
  "accountClass": 1,
878
984
  "accountType": "equity",
879
985
  "hgb266Position": "Passiva A.I",
986
+ "balanceRule": {
987
+ "legalForms": [
988
+ "sole_trader",
989
+ "partnership"
990
+ ]
991
+ },
880
992
  "euer": {
881
993
  "kennzahl": 122
882
994
  },
@@ -889,6 +1001,12 @@ export const SKR03_2026: IChart = {
889
1001
  "accountClass": 1,
890
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  "accountType": "equity",
891
1003
  "hgb266Position": "Passiva A.I",
1004
+ "balanceRule": {
1005
+ "legalForms": [
1006
+ "sole_trader",
1007
+ "partnership"
1008
+ ]
1009
+ },
892
1010
  "euer": {
893
1011
  "kennzahl": 123
894
1012
  },
@@ -901,6 +1019,7 @@ export const SKR03_2026: IChart = {
901
1019
  "accountClass": 2,
902
1020
  "accountType": "expense",
903
1021
  "hgb275Position": "GuV 13",
1022
+ "bwaLine": "interest_expense",
904
1023
  "euer": {
905
1024
  "kennzahl": 234
906
1025
  },
@@ -914,6 +1033,7 @@ export const SKR03_2026: IChart = {
914
1033
  "accountType": "expense",
915
1034
  "securitiesRole": "margin_interest",
916
1035
  "hgb275Position": "GuV 13",
1036
+ "bwaLine": "interest_expense",
917
1037
  "euer": {
918
1038
  "kennzahl": 234
919
1039
  },
@@ -927,6 +1047,7 @@ export const SKR03_2026: IChart = {
927
1047
  "accountType": "expense",
928
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  "securitiesRole": "borrow_fees",
929
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  "hgb275Position": "GuV 13",
1050
+ "bwaLine": "interest_expense",
930
1051
  "euer": {
931
1052
  "kennzahl": 234
932
1053
  },
@@ -939,6 +1060,7 @@ export const SKR03_2026: IChart = {
939
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  "accountClass": 2,
940
1061
  "accountType": "expense",
941
1062
  "hgb275Position": "GuV 8",
1063
+ "bwaLine": "other_neutral_expense",
942
1064
  "euer": {
943
1065
  "kennzahl": 183
944
1066
  },
@@ -951,6 +1073,7 @@ export const SKR03_2026: IChart = {
951
1073
  "accountClass": 2,
952
1074
  "accountType": "expense",
953
1075
  "hgb275Position": "GuV 8",
1076
+ "bwaLine": "other_neutral_expense",
954
1077
  "euerExclusion": "valuation",
955
1078
  "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)",
956
1079
  "validFrom": 2026
@@ -961,6 +1084,7 @@ export const SKR03_2026: IChart = {
961
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  "accountClass": 2,
962
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  "accountType": "expense",
963
1086
  "hgb275Position": "GuV 8",
1087
+ "bwaLine": "other_neutral_expense",
964
1088
  "euerExclusion": "valuation",
965
1089
  "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)",
966
1090
  "validFrom": 2026
@@ -971,6 +1095,7 @@ export const SKR03_2026: IChart = {
971
1095
  "accountClass": 2,
972
1096
  "accountType": "expense",
973
1097
  "hgb275Position": "GuV 14",
1098
+ "bwaLine": "income_taxes",
974
1099
  "euer": {
975
1100
  "kennzahl": 168
976
1101
  },
@@ -983,6 +1108,7 @@ export const SKR03_2026: IChart = {
983
1108
  "accountClass": 2,
984
1109
  "accountType": "expense",
985
1110
  "hgb275Position": "GuV 14",
1111
+ "bwaLine": "income_taxes",
986
1112
  "euer": {
987
1113
  "kennzahl": 168
988
1114
  },
@@ -996,6 +1122,7 @@ export const SKR03_2026: IChart = {
996
1122
  "accountType": "expense",
997
1123
  "securitiesRole": "capital_gains_tax",
998
1124
  "hgb275Position": "GuV 14",
1125
+ "bwaLine": "income_taxes",
999
1126
  "euer": {
1000
1127
  "kennzahl": 122
1001
1128
  },
@@ -1009,6 +1136,7 @@ export const SKR03_2026: IChart = {
1009
1136
  "accountType": "expense",
1010
1137
  "securitiesRole": "capital_gains_tax_soli",
1011
1138
  "hgb275Position": "GuV 14",
1139
+ "bwaLine": "income_taxes",
1012
1140
  "euer": {
1013
1141
  "kennzahl": 122
1014
1142
  },
@@ -1022,6 +1150,7 @@ export const SKR03_2026: IChart = {
1022
1150
  "accountType": "expense",
1023
1151
  "securitiesRole": "foreign_tax_exempt_income",
1024
1152
  "hgb275Position": "GuV 14",
1153
+ "bwaLine": "income_taxes",
1025
1154
  "euer": {
1026
1155
  "kennzahl": 122
1027
1156
  },
@@ -1035,6 +1164,7 @@ export const SKR03_2026: IChart = {
1035
1164
  "accountType": "expense",
1036
1165
  "securitiesRole": "foreign_withholding_tax",
1037
1166
  "hgb275Position": "GuV 14",
1167
+ "bwaLine": "income_taxes",
1038
1168
  "euer": {
1039
1169
  "kennzahl": 122
1040
1170
  },
@@ -1047,6 +1177,7 @@ export const SKR03_2026: IChart = {
1047
1177
  "accountClass": 2,
1048
1178
  "accountType": "expense",
1049
1179
  "hgb275Position": "GuV 8",
1180
+ "bwaLine": "other_neutral_expense",
1050
1181
  "euer": {
1051
1182
  "kennzahl": 183
1052
1183
  },
@@ -1060,6 +1191,7 @@ export const SKR03_2026: IChart = {
1060
1191
  "accountType": "expense",
1061
1192
  "accountRole": "disposal_book_value",
1062
1193
  "hgb275Position": "GuV 8",
1194
+ "bwaLine": "other_neutral_expense",
1063
1195
  "euer": {
1064
1196
  "kennzahl": 135
1065
1197
  },
@@ -1073,6 +1205,7 @@ export const SKR03_2026: IChart = {
1073
1205
  "accountType": "expense",
1074
1206
  "accountRole": "disposal_book_value",
1075
1207
  "hgb275Position": "GuV 8",
1208
+ "bwaLine": "other_neutral_expense",
1076
1209
  "euer": {
1077
1210
  "kennzahl": 135
1078
1211
  },
@@ -1087,6 +1220,7 @@ export const SKR03_2026: IChart = {
1087
1220
  "accountRole": "disposal_book_value",
1088
1221
  "securitiesRole": "book_value_fixed_loss",
1089
1222
  "hgb275Position": "GuV 8",
1223
+ "bwaLine": "other_neutral_expense",
1090
1224
  "euer": {
1091
1225
  "kennzahl": 135
1092
1226
  },
@@ -1102,6 +1236,7 @@ export const SKR03_2026: IChart = {
1102
1236
  "securitiesRole": "book_value_fixed_loss",
1103
1237
  "taxRule": "estg_3_40_kstg_8b",
1104
1238
  "hgb275Position": "GuV 8",
1239
+ "bwaLine": "other_neutral_expense",
1105
1240
  "euer": {
1106
1241
  "kennzahl": 135
1107
1242
  },
@@ -1115,6 +1250,7 @@ export const SKR03_2026: IChart = {
1115
1250
  "accountType": "expense",
1116
1251
  "accountRole": "disposal_book_value",
1117
1252
  "hgb275Position": "GuV 4",
1253
+ "bwaLine": "other_neutral_income",
1118
1254
  "euer": {
1119
1255
  "kennzahl": 135
1120
1256
  },
@@ -1128,6 +1264,7 @@ export const SKR03_2026: IChart = {
1128
1264
  "accountType": "expense",
1129
1265
  "accountRole": "disposal_book_value",
1130
1266
  "hgb275Position": "GuV 4",
1267
+ "bwaLine": "other_neutral_income",
1131
1268
  "euer": {
1132
1269
  "kennzahl": 135
1133
1270
  },
@@ -1142,6 +1279,7 @@ export const SKR03_2026: IChart = {
1142
1279
  "accountRole": "disposal_book_value",
1143
1280
  "securitiesRole": "book_value_fixed_gain",
1144
1281
  "hgb275Position": "GuV 4",
1282
+ "bwaLine": "other_neutral_income",
1145
1283
  "euer": {
1146
1284
  "kennzahl": 135
1147
1285
  },
@@ -1157,6 +1295,7 @@ export const SKR03_2026: IChart = {
1157
1295
  "securitiesRole": "book_value_fixed_gain",
1158
1296
  "taxRule": "estg_3_40_kstg_8b",
1159
1297
  "hgb275Position": "GuV 4",
1298
+ "bwaLine": "other_neutral_income",
1160
1299
  "euer": {
1161
1300
  "kennzahl": 135
1162
1301
  },
@@ -1170,6 +1309,7 @@ export const SKR03_2026: IChart = {
1170
1309
  "accountType": "expense",
1171
1310
  "securitiesRole": "sale_loss_current",
1172
1311
  "hgb275Position": "GuV 8",
1312
+ "bwaLine": "other_neutral_expense",
1173
1313
  "euer": {
1174
1314
  "kennzahl": 100
1175
1315
  },
@@ -1184,6 +1324,7 @@ export const SKR03_2026: IChart = {
1184
1324
  "securitiesRole": "sale_loss_current",
1185
1325
  "taxRule": "estg_3_40_kstg_8b",
1186
1326
  "hgb275Position": "GuV 8",
1327
+ "bwaLine": "other_neutral_expense",
1187
1328
  "euer": {
1188
1329
  "kennzahl": 100
1189
1330
  },
@@ -1197,6 +1338,7 @@ export const SKR03_2026: IChart = {
1197
1338
  "accountType": "revenue",
1198
1339
  "securitiesRole": "income_fixed",
1199
1340
  "hgb275Position": "GuV 10",
1341
+ "bwaLine": "other_neutral_income",
1200
1342
  "euer": {
1201
1343
  "kennzahl": 103
1202
1344
  },
@@ -1211,6 +1353,7 @@ export const SKR03_2026: IChart = {
1211
1353
  "securitiesRole": "income_fixed",
1212
1354
  "taxRule": "estg_3_40_kstg_8b",
1213
1355
  "hgb275Position": "GuV 10",
1356
+ "bwaLine": "other_neutral_income",
1214
1357
  "euer": {
1215
1358
  "kennzahl": 103
1216
1359
  },
@@ -1223,6 +1366,7 @@ export const SKR03_2026: IChart = {
1223
1366
  "accountClass": 2,
1224
1367
  "accountType": "revenue",
1225
1368
  "hgb275Position": "GuV 11",
1369
+ "bwaLine": "interest_income",
1226
1370
  "euer": {
1227
1371
  "kennzahl": 103
1228
1372
  },
@@ -1236,6 +1380,7 @@ export const SKR03_2026: IChart = {
1236
1380
  "accountType": "revenue",
1237
1381
  "securitiesRole": "income_current",
1238
1382
  "hgb275Position": "GuV 11",
1383
+ "bwaLine": "interest_income",
1239
1384
  "euer": {
1240
1385
  "kennzahl": 103
1241
1386
  },
@@ -1250,6 +1395,7 @@ export const SKR03_2026: IChart = {
1250
1395
  "securitiesRole": "income_current",
1251
1396
  "taxRule": "estg_3_40_kstg_8b",
1252
1397
  "hgb275Position": "GuV 11",
1398
+ "bwaLine": "interest_income",
1253
1399
  "euer": {
1254
1400
  "kennzahl": 103
1255
1401
  },
@@ -1262,6 +1408,7 @@ export const SKR03_2026: IChart = {
1262
1408
  "accountClass": 2,
1263
1409
  "accountType": "revenue",
1264
1410
  "hgb275Position": "GuV 4",
1411
+ "bwaLine": "other_neutral_income",
1265
1412
  "euer": {
1266
1413
  "kennzahl": 103
1267
1414
  },
@@ -1274,6 +1421,7 @@ export const SKR03_2026: IChart = {
1274
1421
  "accountClass": 2,
1275
1422
  "accountType": "revenue",
1276
1423
  "hgb275Position": "GuV 4",
1424
+ "bwaLine": "other_neutral_income",
1277
1425
  "euerExclusion": "valuation",
1278
1426
  "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)",
1279
1427
  "validFrom": 2026
@@ -1284,6 +1432,7 @@ export const SKR03_2026: IChart = {
1284
1432
  "accountClass": 2,
1285
1433
  "accountType": "revenue",
1286
1434
  "hgb275Position": "GuV 4",
1435
+ "bwaLine": "other_neutral_income",
1287
1436
  "euerExclusion": "valuation",
1288
1437
  "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)",
1289
1438
  "validFrom": 2026
@@ -1294,6 +1443,7 @@ export const SKR03_2026: IChart = {
1294
1443
  "accountClass": 2,
1295
1444
  "accountType": "revenue",
1296
1445
  "hgb275Position": "GuV 4",
1446
+ "bwaLine": "other_operating_income",
1297
1447
  "euer": {
1298
1448
  "kennzahl": 112
1299
1449
  },
@@ -1307,6 +1457,7 @@ export const SKR03_2026: IChart = {
1307
1457
  "accountType": "revenue",
1308
1458
  "securitiesRole": "writeup_fixed",
1309
1459
  "hgb275Position": "GuV 4",
1460
+ "bwaLine": "other_neutral_income",
1310
1461
  "euerExclusion": "valuation",
1311
1462
  "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)",
1312
1463
  "validFrom": 2026
@@ -1319,6 +1470,7 @@ export const SKR03_2026: IChart = {
1319
1470
  "securitiesRole": "writeup",
1320
1471
  "taxRule": "estg_3_40_kstg_8b",
1321
1472
  "hgb275Position": "GuV 4",
1473
+ "bwaLine": "other_neutral_income",
1322
1474
  "euerExclusion": "valuation",
1323
1475
  "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)",
1324
1476
  "validFrom": 2026
@@ -1330,6 +1482,7 @@ export const SKR03_2026: IChart = {
1330
1482
  "accountType": "revenue",
1331
1483
  "securitiesRole": "writeup_current",
1332
1484
  "hgb275Position": "GuV 4",
1485
+ "bwaLine": "other_neutral_income",
1333
1486
  "euerExclusion": "valuation",
1334
1487
  "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)",
1335
1488
  "validFrom": 2026
@@ -1341,6 +1494,7 @@ export const SKR03_2026: IChart = {
1341
1494
  "accountType": "revenue",
1342
1495
  "securitiesRole": "sale_gain_current",
1343
1496
  "hgb275Position": "GuV 4",
1497
+ "bwaLine": "other_neutral_income",
1344
1498
  "euer": {
1345
1499
  "kennzahl": 103
1346
1500
  },
@@ -1355,6 +1509,7 @@ export const SKR03_2026: IChart = {
1355
1509
  "securitiesRole": "sale_gain_current",
1356
1510
  "taxRule": "estg_3_40_kstg_8b",
1357
1511
  "hgb275Position": "GuV 4",
1512
+ "bwaLine": "other_neutral_income",
1358
1513
  "euer": {
1359
1514
  "kennzahl": 103
1360
1515
  },
@@ -1368,6 +1523,7 @@ export const SKR03_2026: IChart = {
1368
1523
  "accountType": "revenue",
1369
1524
  "securitiesRole": "provision_release",
1370
1525
  "hgb275Position": "GuV 4",
1526
+ "bwaLine": "other_operating_income",
1371
1527
  "euerExclusion": "valuation",
1372
1528
  "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)",
1373
1529
  "validFrom": 2026
@@ -1378,6 +1534,7 @@ export const SKR03_2026: IChart = {
1378
1534
  "accountClass": 2,
1379
1535
  "accountType": "revenue",
1380
1536
  "hgb275Position": "GuV 4",
1537
+ "bwaLine": "other_operating_income",
1381
1538
  "euer": {
1382
1539
  "kennzahl": 103
1383
1540
  },
@@ -1391,6 +1548,7 @@ export const SKR03_2026: IChart = {
1391
1548
  "accountType": "revenue",
1392
1549
  "payrollRole": "levy_refunds",
1393
1550
  "hgb275Position": "GuV 4",
1551
+ "bwaLine": "other_operating_income",
1394
1552
  "euer": {
1395
1553
  "kennzahl": 103
1396
1554
  },
@@ -1403,6 +1561,7 @@ export const SKR03_2026: IChart = {
1403
1561
  "accountClass": 3,
1404
1562
  "accountType": "expense",
1405
1563
  "hgb275Position": "GuV 5",
1564
+ "bwaLine": "material_costs",
1406
1565
  "euer": {
1407
1566
  "kennzahl": 110
1408
1567
  },
@@ -1415,6 +1574,7 @@ export const SKR03_2026: IChart = {
1415
1574
  "accountClass": 3,
1416
1575
  "accountType": "expense",
1417
1576
  "hgb275Position": "GuV 5",
1577
+ "bwaLine": "material_costs",
1418
1578
  "euer": {
1419
1579
  "kennzahl": 100
1420
1580
  },
@@ -1435,6 +1595,7 @@ export const SKR03_2026: IChart = {
1435
1595
  "40"
1436
1596
  ],
1437
1597
  "hgb275Position": "GuV 5",
1598
+ "bwaLine": "material_costs",
1438
1599
  "euer": {
1439
1600
  "kennzahl": 100
1440
1601
  },
@@ -1455,6 +1616,7 @@ export const SKR03_2026: IChart = {
1455
1616
  "40"
1456
1617
  ],
1457
1618
  "hgb275Position": "GuV 5",
1619
+ "bwaLine": "material_costs",
1458
1620
  "euer": {
1459
1621
  "kennzahl": 100
1460
1622
  },
@@ -1475,6 +1637,7 @@ export const SKR03_2026: IChart = {
1475
1637
  "40"
1476
1638
  ],
1477
1639
  "hgb275Position": "GuV 5",
1640
+ "bwaLine": "material_costs",
1478
1641
  "euer": {
1479
1642
  "kennzahl": 100
1480
1643
  },
@@ -1495,6 +1658,7 @@ export const SKR03_2026: IChart = {
1495
1658
  "40"
1496
1659
  ],
1497
1660
  "hgb275Position": "GuV 5",
1661
+ "bwaLine": "material_costs",
1498
1662
  "euer": {
1499
1663
  "kennzahl": 100
1500
1664
  },
@@ -1507,6 +1671,7 @@ export const SKR03_2026: IChart = {
1507
1671
  "accountClass": 3,
1508
1672
  "accountType": "expense",
1509
1673
  "hgb275Position": "GuV 5",
1674
+ "bwaLine": "material_costs",
1510
1675
  "euer": {
1511
1676
  "kennzahl": 100
1512
1677
  },
@@ -1519,6 +1684,7 @@ export const SKR03_2026: IChart = {
1519
1684
  "accountClass": 3,
1520
1685
  "accountType": "expense",
1521
1686
  "hgb275Position": "GuV 5",
1687
+ "bwaLine": "material_costs",
1522
1688
  "euer": {
1523
1689
  "kennzahl": 100
1524
1690
  },
@@ -1531,6 +1697,7 @@ export const SKR03_2026: IChart = {
1531
1697
  "accountClass": 3,
1532
1698
  "accountType": "expense",
1533
1699
  "hgb275Position": "GuV 5",
1700
+ "bwaLine": "material_costs",
1534
1701
  "euerExclusion": "inventory",
1535
1702
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
1536
1703
  "validFrom": 2026
@@ -1541,6 +1708,7 @@ export const SKR03_2026: IChart = {
1541
1708
  "accountClass": 3,
1542
1709
  "accountType": "expense",
1543
1710
  "hgb275Position": "GuV 5",
1711
+ "bwaLine": "material_costs",
1544
1712
  "euerExclusion": "inventory",
1545
1713
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 21), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
1546
1714
  "validFrom": 2026
@@ -1571,6 +1739,7 @@ export const SKR03_2026: IChart = {
1571
1739
  "accountClass": 4,
1572
1740
  "accountType": "expense",
1573
1741
  "hgb275Position": "GuV 6a",
1742
+ "bwaLine": "personnel_costs",
1574
1743
  "euer": {
1575
1744
  "kennzahl": 120
1576
1745
  },
@@ -1584,6 +1753,7 @@ export const SKR03_2026: IChart = {
1584
1753
  "accountType": "expense",
1585
1754
  "payrollRole": "wages",
1586
1755
  "hgb275Position": "GuV 6a",
1756
+ "bwaLine": "personnel_costs",
1587
1757
  "euer": {
1588
1758
  "kennzahl": 120
1589
1759
  },
@@ -1597,6 +1767,7 @@ export const SKR03_2026: IChart = {
1597
1767
  "accountType": "expense",
1598
1768
  "payrollRole": "salaries",
1599
1769
  "hgb275Position": "GuV 6a",
1770
+ "bwaLine": "personnel_costs",
1600
1771
  "euer": {
1601
1772
  "kennzahl": 120
1602
1773
  },
@@ -1610,6 +1781,7 @@ export const SKR03_2026: IChart = {
1610
1781
  "accountType": "expense",
1611
1782
  "payrollRole": "managing_director_salaries",
1612
1783
  "hgb275Position": "GuV 6a",
1784
+ "bwaLine": "personnel_costs",
1613
1785
  "euer": {
1614
1786
  "kennzahl": 120
1615
1787
  },
@@ -1623,6 +1795,7 @@ export const SKR03_2026: IChart = {
1623
1795
  "accountType": "expense",
1624
1796
  "payrollRole": "employer_social_security",
1625
1797
  "hgb275Position": "GuV 6b",
1798
+ "bwaLine": "personnel_costs",
1626
1799
  "euer": {
1627
1800
  "kennzahl": 120
1628
1801
  },
@@ -1636,6 +1809,7 @@ export const SKR03_2026: IChart = {
1636
1809
  "accountType": "expense",
1637
1810
  "payrollRole": "accident_insurance",
1638
1811
  "hgb275Position": "GuV 6b",
1812
+ "bwaLine": "personnel_costs",
1639
1813
  "euer": {
1640
1814
  "kennzahl": 120
1641
1815
  },
@@ -1649,6 +1823,7 @@ export const SKR03_2026: IChart = {
1649
1823
  "accountType": "expense",
1650
1824
  "payrollRole": "minijob_social_security",
1651
1825
  "hgb275Position": "GuV 6b",
1826
+ "bwaLine": "personnel_costs",
1652
1827
  "euer": {
1653
1828
  "kennzahl": 120
1654
1829
  },
@@ -1662,6 +1837,7 @@ export const SKR03_2026: IChart = {
1662
1837
  "accountType": "expense",
1663
1838
  "payrollRole": "benefits_in_kind",
1664
1839
  "hgb275Position": "GuV 6a",
1840
+ "bwaLine": "personnel_costs",
1665
1841
  "euer": {
1666
1842
  "kennzahl": 120
1667
1843
  },
@@ -1675,6 +1851,7 @@ export const SKR03_2026: IChart = {
1675
1851
  "accountType": "expense",
1676
1852
  "payrollRole": "pension",
1677
1853
  "hgb275Position": "GuV 6b",
1854
+ "bwaLine": "personnel_costs",
1678
1855
  "euer": {
1679
1856
  "kennzahl": 120
1680
1857
  },
@@ -1688,6 +1865,7 @@ export const SKR03_2026: IChart = {
1688
1865
  "accountType": "expense",
1689
1866
  "payrollRole": "pension_flat_tax",
1690
1867
  "hgb275Position": "GuV 6b",
1868
+ "bwaLine": "personnel_costs",
1691
1869
  "euer": {
1692
1870
  "kennzahl": 120
1693
1871
  },
@@ -1701,6 +1879,7 @@ export const SKR03_2026: IChart = {
1701
1879
  "accountType": "expense",
1702
1880
  "payrollRole": "capital_formation_benefits",
1703
1881
  "hgb275Position": "GuV 6a",
1882
+ "bwaLine": "personnel_costs",
1704
1883
  "euer": {
1705
1884
  "kennzahl": 120
1706
1885
  },
@@ -1714,6 +1893,7 @@ export const SKR03_2026: IChart = {
1714
1893
  "accountType": "expense",
1715
1894
  "payrollRole": "commuting_allowances",
1716
1895
  "hgb275Position": "GuV 6a",
1896
+ "bwaLine": "personnel_costs",
1717
1897
  "euer": {
1718
1898
  "kennzahl": 120
1719
1899
  },
@@ -1727,6 +1907,7 @@ export const SKR03_2026: IChart = {
1727
1907
  "accountType": "expense",
1728
1908
  "payrollRole": "temporary_wages",
1729
1909
  "hgb275Position": "GuV 6a",
1910
+ "bwaLine": "personnel_costs",
1730
1911
  "euer": {
1731
1912
  "kennzahl": 120
1732
1913
  },
@@ -1740,6 +1921,7 @@ export const SKR03_2026: IChart = {
1740
1921
  "accountType": "expense",
1741
1922
  "payrollRole": "minijob_flat_tax",
1742
1923
  "hgb275Position": "GuV 6a",
1924
+ "bwaLine": "personnel_costs",
1743
1925
  "euer": {
1744
1926
  "kennzahl": 120
1745
1927
  },
@@ -1753,6 +1935,7 @@ export const SKR03_2026: IChart = {
1753
1935
  "accountType": "expense",
1754
1936
  "payrollRole": "minijob_wages",
1755
1937
  "hgb275Position": "GuV 6a",
1938
+ "bwaLine": "personnel_costs",
1756
1939
  "euer": {
1757
1940
  "kennzahl": 120
1758
1941
  },
@@ -1766,6 +1949,7 @@ export const SKR03_2026: IChart = {
1766
1949
  "accountType": "expense",
1767
1950
  "payrollRole": "employee_flat_tax",
1768
1951
  "hgb275Position": "GuV 6a",
1952
+ "bwaLine": "personnel_costs",
1769
1953
  "euer": {
1770
1954
  "kennzahl": 120
1771
1955
  },
@@ -1779,6 +1963,7 @@ export const SKR03_2026: IChart = {
1779
1963
  "accountType": "expense",
1780
1964
  "payrollRole": "temporary_flat_tax",
1781
1965
  "hgb275Position": "GuV 6a",
1966
+ "bwaLine": "personnel_costs",
1782
1967
  "euer": {
1783
1968
  "kennzahl": 120
1784
1969
  },
@@ -1791,6 +1976,7 @@ export const SKR03_2026: IChart = {
1791
1976
  "accountClass": 4,
1792
1977
  "accountType": "expense",
1793
1978
  "hgb275Position": "GuV 8",
1979
+ "bwaLine": "premises_costs",
1794
1980
  "euer": {
1795
1981
  "kennzahl": 150
1796
1982
  },
@@ -1803,6 +1989,7 @@ export const SKR03_2026: IChart = {
1803
1989
  "accountClass": 4,
1804
1990
  "accountType": "expense",
1805
1991
  "hgb275Position": "GuV 8",
1992
+ "bwaLine": "premises_costs",
1806
1993
  "euer": {
1807
1994
  "kennzahl": 151
1808
1995
  },
@@ -1815,6 +2002,7 @@ export const SKR03_2026: IChart = {
1815
2002
  "accountClass": 4,
1816
2003
  "accountType": "expense",
1817
2004
  "hgb275Position": "GuV 14",
2005
+ "bwaLine": "income_taxes",
1818
2006
  "euer": {
1819
2007
  "kennzahl": 168
1820
2008
  },
@@ -1827,6 +2015,7 @@ export const SKR03_2026: IChart = {
1827
2015
  "accountClass": 4,
1828
2016
  "accountType": "expense",
1829
2017
  "hgb275Position": "GuV 8",
2018
+ "bwaLine": "insurance_contributions",
1830
2019
  "euer": {
1831
2020
  "kennzahl": 223
1832
2021
  },
@@ -1839,6 +2028,7 @@ export const SKR03_2026: IChart = {
1839
2028
  "accountClass": 4,
1840
2029
  "accountType": "expense",
1841
2030
  "hgb275Position": "GuV 8",
2031
+ "bwaLine": "insurance_contributions",
1842
2032
  "euer": {
1843
2033
  "kennzahl": 223
1844
2034
  },
@@ -1851,18 +2041,34 @@ export const SKR03_2026: IChart = {
1851
2041
  "accountClass": 4,
1852
2042
  "accountType": "expense",
1853
2043
  "hgb275Position": "GuV 8",
2044
+ "bwaLine": "vehicle_costs",
1854
2045
  "euer": {
1855
2046
  "kennzahl": 146
1856
2047
  },
1857
2048
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
1858
2049
  "validFrom": 2026
1859
2050
  },
2051
+ {
2052
+ "accountNumber": "4530",
2053
+ "accountName": "Laufende Fahrzeug-Betriebskosten",
2054
+ "accountClass": 4,
2055
+ "accountType": "expense",
2056
+ "expenseRole": "vehicle_running_costs",
2057
+ "hgb275Position": "GuV 8",
2058
+ "bwaLine": "vehicle_costs",
2059
+ "euer": {
2060
+ "kennzahl": 146
2061
+ },
2062
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2063
+ "validFrom": 2026
2064
+ },
1860
2065
  {
1861
2066
  "accountNumber": "4600",
1862
2067
  "accountName": "Werbekosten",
1863
2068
  "accountClass": 4,
1864
2069
  "accountType": "expense",
1865
2070
  "hgb275Position": "GuV 8",
2071
+ "bwaLine": "advertising_travel_costs",
1866
2072
  "euer": {
1867
2073
  "kennzahl": 224
1868
2074
  },
@@ -1875,6 +2081,7 @@ export const SKR03_2026: IChart = {
1875
2081
  "accountClass": 4,
1876
2082
  "accountType": "expense",
1877
2083
  "hgb275Position": "GuV 8",
2084
+ "bwaLine": "advertising_travel_costs",
1878
2085
  "euer": {
1879
2086
  "kennzahl": 174
1880
2087
  },
@@ -1887,6 +2094,7 @@ export const SKR03_2026: IChart = {
1887
2094
  "accountClass": 4,
1888
2095
  "accountType": "expense",
1889
2096
  "hgb275Position": "GuV 8",
2097
+ "bwaLine": "advertising_travel_costs",
1890
2098
  "euer": {
1891
2099
  "kennzahl": 164
1892
2100
  },
@@ -1898,11 +2106,97 @@ export const SKR03_2026: IChart = {
1898
2106
  "accountName": "Bewirtungskosten",
1899
2107
  "accountClass": 4,
1900
2108
  "accountType": "expense",
2109
+ "expenseRole": "business_meals",
1901
2110
  "hgb275Position": "GuV 8",
2111
+ "bwaLine": "advertising_travel_costs",
1902
2112
  "euer": {
1903
2113
  "kennzahl": 175
1904
2114
  },
1905
- "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
2115
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2116
+ "validFrom": 2026
2117
+ },
2118
+ {
2119
+ "accountNumber": "4654",
2120
+ "accountName": "Nicht abzugsfähige Bewirtungskosten",
2121
+ "accountClass": 4,
2122
+ "accountType": "expense",
2123
+ "expenseRole": "business_meals_nondeductible",
2124
+ "hgb275Position": "GuV 8",
2125
+ "bwaLine": "advertising_travel_costs",
2126
+ "euer": {
2127
+ "kennzahl": 165
2128
+ },
2129
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2130
+ "validFrom": 2026
2131
+ },
2132
+ {
2133
+ "accountNumber": "4660",
2134
+ "accountName": "Reisekosten Arbeitnehmer",
2135
+ "accountClass": 4,
2136
+ "accountType": "expense",
2137
+ "expenseRole": "travel_employee",
2138
+ "hgb275Position": "GuV 8",
2139
+ "bwaLine": "advertising_travel_costs",
2140
+ "euer": {
2141
+ "kennzahl": 120
2142
+ },
2143
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2144
+ "validFrom": 2026
2145
+ },
2146
+ {
2147
+ "accountNumber": "4663",
2148
+ "accountName": "Reisekosten Arbeitnehmer Fahrtkosten",
2149
+ "accountClass": 4,
2150
+ "accountType": "expense",
2151
+ "expenseRole": "travel_employee_transport",
2152
+ "hgb275Position": "GuV 8",
2153
+ "bwaLine": "advertising_travel_costs",
2154
+ "euer": {
2155
+ "kennzahl": 120
2156
+ },
2157
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2158
+ "validFrom": 2026
2159
+ },
2160
+ {
2161
+ "accountNumber": "4664",
2162
+ "accountName": "Reisekosten Arbeitnehmer Verpflegungsmehraufwand",
2163
+ "accountClass": 4,
2164
+ "accountType": "expense",
2165
+ "expenseRole": "travel_employee_meals",
2166
+ "hgb275Position": "GuV 8",
2167
+ "bwaLine": "advertising_travel_costs",
2168
+ "euer": {
2169
+ "kennzahl": 120
2170
+ },
2171
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2172
+ "validFrom": 2026
2173
+ },
2174
+ {
2175
+ "accountNumber": "4666",
2176
+ "accountName": "Reisekosten Arbeitnehmer Übernachtungsaufwand",
2177
+ "accountClass": 4,
2178
+ "accountType": "expense",
2179
+ "expenseRole": "travel_employee_lodging",
2180
+ "hgb275Position": "GuV 8",
2181
+ "bwaLine": "advertising_travel_costs",
2182
+ "euer": {
2183
+ "kennzahl": 120
2184
+ },
2185
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2186
+ "validFrom": 2026
2187
+ },
2188
+ {
2189
+ "accountNumber": "4668",
2190
+ "accountName": "Kilometergelderstattung Arbeitnehmer",
2191
+ "accountClass": 4,
2192
+ "accountType": "expense",
2193
+ "expenseRole": "mileage_employee",
2194
+ "hgb275Position": "GuV 8",
2195
+ "bwaLine": "advertising_travel_costs",
2196
+ "euer": {
2197
+ "kennzahl": 120
2198
+ },
2199
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
1906
2200
  "validFrom": 2026
1907
2201
  },
1908
2202
  {
@@ -1911,6 +2205,7 @@ export const SKR03_2026: IChart = {
1911
2205
  "accountClass": 4,
1912
2206
  "accountType": "expense",
1913
2207
  "hgb275Position": "GuV 8",
2208
+ "bwaLine": "advertising_travel_costs",
1914
2209
  "euer": {
1915
2210
  "kennzahl": 221
1916
2211
  },
@@ -1923,6 +2218,7 @@ export const SKR03_2026: IChart = {
1923
2218
  "accountClass": 4,
1924
2219
  "accountType": "expense",
1925
2220
  "hgb275Position": "GuV 8",
2221
+ "bwaLine": "repairs_maintenance",
1926
2222
  "euer": {
1927
2223
  "kennzahl": 225
1928
2224
  },
@@ -1935,6 +2231,7 @@ export const SKR03_2026: IChart = {
1935
2231
  "accountClass": 4,
1936
2232
  "accountType": "expense",
1937
2233
  "hgb275Position": "GuV 8",
2234
+ "bwaLine": "repairs_maintenance",
1938
2235
  "euer": {
1939
2236
  "kennzahl": 225
1940
2237
  },
@@ -1946,11 +2243,13 @@ export const SKR03_2026: IChart = {
1946
2243
  "accountName": "Wartungskosten für Hard- und Software",
1947
2244
  "accountClass": 4,
1948
2245
  "accountType": "expense",
2246
+ "expenseRole": "software",
1949
2247
  "hgb275Position": "GuV 8",
2248
+ "bwaLine": "repairs_maintenance",
1950
2249
  "euer": {
1951
2250
  "kennzahl": 228
1952
2251
  },
1953
- "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 (2026-10-06)",
2252
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
1954
2253
  "validFrom": 2026
1955
2254
  },
1956
2255
  {
@@ -1959,6 +2258,7 @@ export const SKR03_2026: IChart = {
1959
2258
  "accountClass": 4,
1960
2259
  "accountType": "expense",
1961
2260
  "hgb275Position": "GuV 7",
2261
+ "bwaLine": "depreciation",
1962
2262
  "euer": {
1963
2263
  "kennzahl": 130
1964
2264
  },
@@ -1973,6 +2273,7 @@ export const SKR03_2026: IChart = {
1973
2273
  "securitiesRole": "writedown_fixed_temporary",
1974
2274
  "commercialOnly": true,
1975
2275
  "hgb275Position": "GuV 12",
2276
+ "bwaLine": "other_neutral_expense",
1976
2277
  "euerExclusion": "valuation",
1977
2278
  "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)",
1978
2279
  "validFrom": 2026
@@ -1984,6 +2285,7 @@ export const SKR03_2026: IChart = {
1984
2285
  "accountType": "expense",
1985
2286
  "securitiesRole": "writedown_fixed_lasting",
1986
2287
  "hgb275Position": "GuV 12",
2288
+ "bwaLine": "other_neutral_expense",
1987
2289
  "euerExclusion": "valuation",
1988
2290
  "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)",
1989
2291
  "validFrom": 2026
@@ -1996,6 +2298,7 @@ export const SKR03_2026: IChart = {
1996
2298
  "securitiesRole": "writedown_fixed_lasting",
1997
2299
  "taxRule": "estg_3_40_kstg_8b",
1998
2300
  "hgb275Position": "GuV 12",
2301
+ "bwaLine": "other_neutral_expense",
1999
2302
  "euerExclusion": "valuation",
2000
2303
  "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)",
2001
2304
  "validFrom": 2026
@@ -2007,6 +2310,7 @@ export const SKR03_2026: IChart = {
2007
2310
  "accountType": "expense",
2008
2311
  "securitiesRole": "writedown_current",
2009
2312
  "hgb275Position": "GuV 12",
2313
+ "bwaLine": "other_neutral_expense",
2010
2314
  "euerExclusion": "valuation",
2011
2315
  "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)",
2012
2316
  "validFrom": 2026
@@ -2019,6 +2323,7 @@ export const SKR03_2026: IChart = {
2019
2323
  "securitiesRole": "writedown_current",
2020
2324
  "taxRule": "estg_3_40_kstg_8b",
2021
2325
  "hgb275Position": "GuV 12",
2326
+ "bwaLine": "other_neutral_expense",
2022
2327
  "euerExclusion": "valuation",
2023
2328
  "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)",
2024
2329
  "validFrom": 2026
@@ -2030,6 +2335,7 @@ export const SKR03_2026: IChart = {
2030
2335
  "accountType": "expense",
2031
2336
  "securitiesRole": "writedown_other_current",
2032
2337
  "hgb275Position": "GuV 8",
2338
+ "bwaLine": "depreciation",
2033
2339
  "euerExclusion": "valuation",
2034
2340
  "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)",
2035
2341
  "validFrom": 2026
@@ -2039,11 +2345,13 @@ export const SKR03_2026: IChart = {
2039
2345
  "accountName": "Sonstige betriebliche Aufwendungen",
2040
2346
  "accountClass": 4,
2041
2347
  "accountType": "expense",
2348
+ "expenseRole": "other_operating_expenses",
2042
2349
  "hgb275Position": "GuV 8",
2350
+ "bwaLine": "other_operating_costs",
2043
2351
  "euer": {
2044
2352
  "kennzahl": 183
2045
2353
  },
2046
- "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
2354
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2047
2355
  "validFrom": 2026
2048
2356
  },
2049
2357
  {
@@ -2051,11 +2359,13 @@ export const SKR03_2026: IChart = {
2051
2359
  "accountName": "Porto",
2052
2360
  "accountClass": 4,
2053
2361
  "accountType": "expense",
2362
+ "expenseRole": "postage",
2054
2363
  "hgb275Position": "GuV 8",
2364
+ "bwaLine": "other_operating_costs",
2055
2365
  "euer": {
2056
2366
  "kennzahl": 229
2057
2367
  },
2058
- "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
2368
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2059
2369
  "validFrom": 2026
2060
2370
  },
2061
2371
  {
@@ -2064,6 +2374,7 @@ export const SKR03_2026: IChart = {
2064
2374
  "accountClass": 4,
2065
2375
  "accountType": "expense",
2066
2376
  "hgb275Position": "GuV 8",
2377
+ "bwaLine": "other_operating_costs",
2067
2378
  "euer": {
2068
2379
  "kennzahl": 280
2069
2380
  },
@@ -2076,6 +2387,7 @@ export const SKR03_2026: IChart = {
2076
2387
  "accountClass": 4,
2077
2388
  "accountType": "expense",
2078
2389
  "hgb275Position": "GuV 8",
2390
+ "bwaLine": "other_operating_costs",
2079
2391
  "euer": {
2080
2392
  "kennzahl": 280
2081
2393
  },
@@ -2087,11 +2399,13 @@ export const SKR03_2026: IChart = {
2087
2399
  "accountName": "Bürobedarf",
2088
2400
  "accountClass": 4,
2089
2401
  "accountType": "expense",
2402
+ "expenseRole": "office_supplies",
2090
2403
  "hgb275Position": "GuV 8",
2404
+ "bwaLine": "other_operating_costs",
2091
2405
  "euer": {
2092
2406
  "kennzahl": 229
2093
2407
  },
2094
- "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 (2026-10-06)",
2408
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2095
2409
  "validFrom": 2026
2096
2410
  },
2097
2411
  {
@@ -2099,11 +2413,13 @@ export const SKR03_2026: IChart = {
2099
2413
  "accountName": "Zeitschriften, Bücher, digitale Medien (Fachliteratur)",
2100
2414
  "accountClass": 4,
2101
2415
  "accountType": "expense",
2416
+ "expenseRole": "literature",
2102
2417
  "hgb275Position": "GuV 8",
2418
+ "bwaLine": "other_operating_costs",
2103
2419
  "euer": {
2104
2420
  "kennzahl": 229
2105
2421
  },
2106
- "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 (2026-10-06)",
2422
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2107
2423
  "validFrom": 2026
2108
2424
  },
2109
2425
  {
@@ -2111,11 +2427,13 @@ export const SKR03_2026: IChart = {
2111
2427
  "accountName": "Fortbildungskosten",
2112
2428
  "accountClass": 4,
2113
2429
  "accountType": "expense",
2430
+ "expenseRole": "training",
2114
2431
  "hgb275Position": "GuV 8",
2432
+ "bwaLine": "other_operating_costs",
2115
2433
  "euer": {
2116
2434
  "kennzahl": 281
2117
2435
  },
2118
- "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 (2026-10-06)",
2436
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2119
2437
  "validFrom": 2026
2120
2438
  },
2121
2439
  {
@@ -2124,6 +2442,7 @@ export const SKR03_2026: IChart = {
2124
2442
  "accountClass": 4,
2125
2443
  "accountType": "expense",
2126
2444
  "hgb275Position": "GuV 8",
2445
+ "bwaLine": "other_operating_costs",
2127
2446
  "euer": {
2128
2447
  "kennzahl": 194
2129
2448
  },
@@ -2136,6 +2455,7 @@ export const SKR03_2026: IChart = {
2136
2455
  "accountClass": 4,
2137
2456
  "accountType": "expense",
2138
2457
  "hgb275Position": "GuV 8",
2458
+ "bwaLine": "other_operating_costs",
2139
2459
  "euer": {
2140
2460
  "kennzahl": 194
2141
2461
  },
@@ -2148,6 +2468,7 @@ export const SKR03_2026: IChart = {
2148
2468
  "accountClass": 4,
2149
2469
  "accountType": "expense",
2150
2470
  "hgb275Position": "GuV 8",
2471
+ "bwaLine": "other_operating_costs",
2151
2472
  "euer": {
2152
2473
  "kennzahl": 183
2153
2474
  },
@@ -2162,6 +2483,7 @@ export const SKR03_2026: IChart = {
2162
2483
  "securitiesRole": "sale_costs_gain",
2163
2484
  "taxRule": "estg_3_40_kstg_8b",
2164
2485
  "hgb275Position": "GuV 8",
2486
+ "bwaLine": "other_neutral_expense",
2165
2487
  "euer": {
2166
2488
  "kennzahl": 183
2167
2489
  },
@@ -2176,6 +2498,7 @@ export const SKR03_2026: IChart = {
2176
2498
  "securitiesRole": "sale_costs_loss",
2177
2499
  "taxRule": "estg_3_40_kstg_8b",
2178
2500
  "hgb275Position": "GuV 8",
2501
+ "bwaLine": "other_neutral_expense",
2179
2502
  "euer": {
2180
2503
  "kennzahl": 183
2181
2504
  },
@@ -2199,6 +2522,7 @@ export const SKR03_2026: IChart = {
2199
2522
  "role": "base"
2200
2523
  },
2201
2524
  "hgb275Position": "GuV 1",
2525
+ "bwaLine": "revenue",
2202
2526
  "euer": {
2203
2527
  "kennzahl": 103
2204
2528
  },
@@ -2222,6 +2546,7 @@ export const SKR03_2026: IChart = {
2222
2546
  "role": "base"
2223
2547
  },
2224
2548
  "hgb275Position": "GuV 1",
2549
+ "bwaLine": "revenue",
2225
2550
  "euer": {
2226
2551
  "kennzahl": 103
2227
2552
  },
@@ -2245,6 +2570,7 @@ export const SKR03_2026: IChart = {
2245
2570
  "role": "base"
2246
2571
  },
2247
2572
  "hgb275Position": "GuV 1",
2573
+ "bwaLine": "revenue",
2248
2574
  "euer": {
2249
2575
  "kennzahl": 103
2250
2576
  },
@@ -2268,6 +2594,7 @@ export const SKR03_2026: IChart = {
2268
2594
  "role": "base"
2269
2595
  },
2270
2596
  "hgb275Position": "GuV 1",
2597
+ "bwaLine": "revenue",
2271
2598
  "euer": {
2272
2599
  "kennzahl": 103
2273
2600
  },
@@ -2291,6 +2618,7 @@ export const SKR03_2026: IChart = {
2291
2618
  "role": "base"
2292
2619
  },
2293
2620
  "hgb275Position": "GuV 1",
2621
+ "bwaLine": "revenue",
2294
2622
  "euer": {
2295
2623
  "kennzahl": 103
2296
2624
  },
@@ -2314,6 +2642,7 @@ export const SKR03_2026: IChart = {
2314
2642
  "role": "base"
2315
2643
  },
2316
2644
  "hgb275Position": "GuV 1",
2645
+ "bwaLine": "revenue",
2317
2646
  "euer": {
2318
2647
  "kennzahl": 103
2319
2648
  },
@@ -2337,6 +2666,7 @@ export const SKR03_2026: IChart = {
2337
2666
  "role": "base"
2338
2667
  },
2339
2668
  "hgb275Position": "GuV 1",
2669
+ "bwaLine": "revenue",
2340
2670
  "euer": {
2341
2671
  "kennzahl": 103
2342
2672
  },
@@ -2360,6 +2690,7 @@ export const SKR03_2026: IChart = {
2360
2690
  "role": "base"
2361
2691
  },
2362
2692
  "hgb275Position": "GuV 1",
2693
+ "bwaLine": "revenue",
2363
2694
  "euer": {
2364
2695
  "kennzahl": 111
2365
2696
  },
@@ -2372,6 +2703,7 @@ export const SKR03_2026: IChart = {
2372
2703
  "accountClass": 8,
2373
2704
  "accountType": "revenue",
2374
2705
  "hgb275Position": "GuV 1",
2706
+ "bwaLine": "revenue",
2375
2707
  "euer": {
2376
2708
  "kennzahl": 112
2377
2709
  },
@@ -2396,6 +2728,7 @@ export const SKR03_2026: IChart = {
2396
2728
  "role": "base"
2397
2729
  },
2398
2730
  "hgb275Position": "GuV 1",
2731
+ "bwaLine": "revenue",
2399
2732
  "euer": {
2400
2733
  "kennzahl": 103
2401
2734
  },
@@ -2420,6 +2753,7 @@ export const SKR03_2026: IChart = {
2420
2753
  "role": "base"
2421
2754
  },
2422
2755
  "hgb275Position": "GuV 1",
2756
+ "bwaLine": "revenue",
2423
2757
  "euer": {
2424
2758
  "kennzahl": 112
2425
2759
  },
@@ -2436,6 +2770,7 @@ export const SKR03_2026: IChart = {
2436
2770
  "role": "base"
2437
2771
  },
2438
2772
  "hgb275Position": "GuV 1",
2773
+ "bwaLine": "revenue",
2439
2774
  "euer": {
2440
2775
  "kennzahl": 103
2441
2776
  },
@@ -2452,6 +2787,7 @@ export const SKR03_2026: IChart = {
2452
2787
  "role": "base"
2453
2788
  },
2454
2789
  "hgb275Position": "GuV 1",
2790
+ "bwaLine": "revenue",
2455
2791
  "euer": {
2456
2792
  "kennzahl": 103
2457
2793
  },
@@ -2475,6 +2811,7 @@ export const SKR03_2026: IChart = {
2475
2811
  "role": "base"
2476
2812
  },
2477
2813
  "hgb275Position": "GuV 1",
2814
+ "bwaLine": "revenue",
2478
2815
  "euer": {
2479
2816
  "kennzahl": 103
2480
2817
  },
@@ -2498,6 +2835,7 @@ export const SKR03_2026: IChart = {
2498
2835
  "role": "base"
2499
2836
  },
2500
2837
  "hgb275Position": "GuV 1",
2838
+ "bwaLine": "revenue",
2501
2839
  "euer": {
2502
2840
  "kennzahl": 103
2503
2841
  },
@@ -2521,6 +2859,7 @@ export const SKR03_2026: IChart = {
2521
2859
  "role": "base"
2522
2860
  },
2523
2861
  "hgb275Position": "GuV 1",
2862
+ "bwaLine": "revenue",
2524
2863
  "euer": {
2525
2864
  "kennzahl": 103
2526
2865
  },
@@ -2544,6 +2883,7 @@ export const SKR03_2026: IChart = {
2544
2883
  "role": "base"
2545
2884
  },
2546
2885
  "hgb275Position": "GuV 1",
2886
+ "bwaLine": "revenue",
2547
2887
  "euer": {
2548
2888
  "kennzahl": 103
2549
2889
  },
@@ -2568,6 +2908,7 @@ export const SKR03_2026: IChart = {
2568
2908
  "role": "base"
2569
2909
  },
2570
2910
  "hgb275Position": "GuV 1",
2911
+ "bwaLine": "revenue",
2571
2912
  "euer": {
2572
2913
  "kennzahl": 112
2573
2914
  },
@@ -2593,6 +2934,7 @@ export const SKR03_2026: IChart = {
2593
2934
  "role": "base"
2594
2935
  },
2595
2936
  "hgb275Position": "GuV 4",
2937
+ "bwaLine": "other_operating_income",
2596
2938
  "euer": {
2597
2939
  "kennzahl": 112
2598
2940
  },
@@ -2617,6 +2959,7 @@ export const SKR03_2026: IChart = {
2617
2959
  "role": "base"
2618
2960
  },
2619
2961
  "hgb275Position": "GuV 1",
2962
+ "bwaLine": "revenue",
2620
2963
  "euer": {
2621
2964
  "kennzahl": 112
2622
2965
  },
@@ -2641,6 +2984,7 @@ export const SKR03_2026: IChart = {
2641
2984
  "role": "base"
2642
2985
  },
2643
2986
  "hgb275Position": "GuV 1",
2987
+ "bwaLine": "revenue",
2644
2988
  "euer": {
2645
2989
  "kennzahl": 112
2646
2990
  },
@@ -2654,6 +2998,7 @@ export const SKR03_2026: IChart = {
2654
2998
  "accountType": "revenue",
2655
2999
  "accountRole": "asset_sale_proceeds",
2656
3000
  "hgb275Position": "GuV 8",
3001
+ "bwaLine": "other_neutral_expense",
2657
3002
  "euer": {
2658
3003
  "kennzahl": 102
2659
3004
  },
@@ -2679,6 +3024,7 @@ export const SKR03_2026: IChart = {
2679
3024
  "role": "base"
2680
3025
  },
2681
3026
  "hgb275Position": "GuV 8",
3027
+ "bwaLine": "other_neutral_expense",
2682
3028
  "euer": {
2683
3029
  "kennzahl": 102
2684
3030
  },
@@ -2704,6 +3050,7 @@ export const SKR03_2026: IChart = {
2704
3050
  "role": "base"
2705
3051
  },
2706
3052
  "hgb275Position": "GuV 8",
3053
+ "bwaLine": "other_neutral_expense",
2707
3054
  "euer": {
2708
3055
  "kennzahl": 102
2709
3056
  },
@@ -2729,6 +3076,7 @@ export const SKR03_2026: IChart = {
2729
3076
  "role": "base"
2730
3077
  },
2731
3078
  "hgb275Position": "GuV 8",
3079
+ "bwaLine": "other_neutral_expense",
2732
3080
  "euer": {
2733
3081
  "kennzahl": 102
2734
3082
  },
@@ -2754,6 +3102,7 @@ export const SKR03_2026: IChart = {
2754
3102
  "role": "base"
2755
3103
  },
2756
3104
  "hgb275Position": "GuV 8",
3105
+ "bwaLine": "other_neutral_expense",
2757
3106
  "euer": {
2758
3107
  "kennzahl": 102
2759
3108
  },
@@ -2779,6 +3128,7 @@ export const SKR03_2026: IChart = {
2779
3128
  "role": "base"
2780
3129
  },
2781
3130
  "hgb275Position": "GuV 8",
3131
+ "bwaLine": "other_neutral_expense",
2782
3132
  "euer": {
2783
3133
  "kennzahl": 102
2784
3134
  },
@@ -2804,6 +3154,7 @@ export const SKR03_2026: IChart = {
2804
3154
  "role": "base"
2805
3155
  },
2806
3156
  "hgb275Position": "GuV 8",
3157
+ "bwaLine": "other_neutral_expense",
2807
3158
  "euer": {
2808
3159
  "kennzahl": 102
2809
3160
  },
@@ -2828,6 +3179,7 @@ export const SKR03_2026: IChart = {
2828
3179
  "role": "base"
2829
3180
  },
2830
3181
  "hgb275Position": "GuV 8",
3182
+ "bwaLine": "other_neutral_expense",
2831
3183
  "euer": {
2832
3184
  "kennzahl": 102
2833
3185
  },
@@ -2852,6 +3204,7 @@ export const SKR03_2026: IChart = {
2852
3204
  "role": "base"
2853
3205
  },
2854
3206
  "hgb275Position": "GuV 8",
3207
+ "bwaLine": "other_neutral_expense",
2855
3208
  "euer": {
2856
3209
  "kennzahl": 102
2857
3210
  },
@@ -2865,6 +3218,7 @@ export const SKR03_2026: IChart = {
2865
3218
  "accountType": "revenue",
2866
3219
  "accountRole": "asset_sale_proceeds",
2867
3220
  "hgb275Position": "GuV 8",
3221
+ "bwaLine": "other_neutral_expense",
2868
3222
  "euer": {
2869
3223
  "kennzahl": 102
2870
3224
  },
@@ -2879,6 +3233,7 @@ export const SKR03_2026: IChart = {
2879
3233
  "accountRole": "asset_sale_proceeds",
2880
3234
  "securitiesRole": "sale_proceeds_fixed_loss",
2881
3235
  "hgb275Position": "GuV 8",
3236
+ "bwaLine": "other_neutral_expense",
2882
3237
  "euer": {
2883
3238
  "kennzahl": 102
2884
3239
  },
@@ -2894,6 +3249,7 @@ export const SKR03_2026: IChart = {
2894
3249
  "securitiesRole": "sale_proceeds_fixed_loss",
2895
3250
  "taxRule": "estg_3_40_kstg_8b",
2896
3251
  "hgb275Position": "GuV 8",
3252
+ "bwaLine": "other_neutral_expense",
2897
3253
  "euer": {
2898
3254
  "kennzahl": 102
2899
3255
  },
@@ -2919,6 +3275,7 @@ export const SKR03_2026: IChart = {
2919
3275
  "role": "base"
2920
3276
  },
2921
3277
  "hgb275Position": "GuV 4",
3278
+ "bwaLine": "other_neutral_income",
2922
3279
  "euer": {
2923
3280
  "kennzahl": 102
2924
3281
  },
@@ -2944,6 +3301,7 @@ export const SKR03_2026: IChart = {
2944
3301
  "role": "base"
2945
3302
  },
2946
3303
  "hgb275Position": "GuV 4",
3304
+ "bwaLine": "other_neutral_income",
2947
3305
  "euer": {
2948
3306
  "kennzahl": 102
2949
3307
  },
@@ -2969,6 +3327,7 @@ export const SKR03_2026: IChart = {
2969
3327
  "role": "base"
2970
3328
  },
2971
3329
  "hgb275Position": "GuV 4",
3330
+ "bwaLine": "other_neutral_income",
2972
3331
  "euer": {
2973
3332
  "kennzahl": 102
2974
3333
  },
@@ -2994,6 +3353,7 @@ export const SKR03_2026: IChart = {
2994
3353
  "role": "base"
2995
3354
  },
2996
3355
  "hgb275Position": "GuV 4",
3356
+ "bwaLine": "other_neutral_income",
2997
3357
  "euer": {
2998
3358
  "kennzahl": 102
2999
3359
  },
@@ -3019,6 +3379,7 @@ export const SKR03_2026: IChart = {
3019
3379
  "role": "base"
3020
3380
  },
3021
3381
  "hgb275Position": "GuV 4",
3382
+ "bwaLine": "other_neutral_income",
3022
3383
  "euer": {
3023
3384
  "kennzahl": 102
3024
3385
  },
@@ -3044,6 +3405,7 @@ export const SKR03_2026: IChart = {
3044
3405
  "role": "base"
3045
3406
  },
3046
3407
  "hgb275Position": "GuV 4",
3408
+ "bwaLine": "other_neutral_income",
3047
3409
  "euer": {
3048
3410
  "kennzahl": 102
3049
3411
  },
@@ -3068,6 +3430,7 @@ export const SKR03_2026: IChart = {
3068
3430
  "role": "base"
3069
3431
  },
3070
3432
  "hgb275Position": "GuV 4",
3433
+ "bwaLine": "other_neutral_income",
3071
3434
  "euer": {
3072
3435
  "kennzahl": 102
3073
3436
  },
@@ -3092,6 +3455,7 @@ export const SKR03_2026: IChart = {
3092
3455
  "role": "base"
3093
3456
  },
3094
3457
  "hgb275Position": "GuV 4",
3458
+ "bwaLine": "other_neutral_income",
3095
3459
  "euer": {
3096
3460
  "kennzahl": 102
3097
3461
  },
@@ -3105,6 +3469,7 @@ export const SKR03_2026: IChart = {
3105
3469
  "accountType": "revenue",
3106
3470
  "accountRole": "asset_sale_proceeds",
3107
3471
  "hgb275Position": "GuV 4",
3472
+ "bwaLine": "other_neutral_income",
3108
3473
  "euer": {
3109
3474
  "kennzahl": 102
3110
3475
  },
@@ -3118,6 +3483,7 @@ export const SKR03_2026: IChart = {
3118
3483
  "accountType": "revenue",
3119
3484
  "accountRole": "asset_sale_proceeds",
3120
3485
  "hgb275Position": "GuV 4",
3486
+ "bwaLine": "other_neutral_income",
3121
3487
  "euer": {
3122
3488
  "kennzahl": 102
3123
3489
  },
@@ -3132,6 +3498,7 @@ export const SKR03_2026: IChart = {
3132
3498
  "accountRole": "asset_sale_proceeds",
3133
3499
  "securitiesRole": "sale_proceeds_fixed_gain",
3134
3500
  "hgb275Position": "GuV 4",
3501
+ "bwaLine": "other_neutral_income",
3135
3502
  "euer": {
3136
3503
  "kennzahl": 102
3137
3504
  },
@@ -3147,6 +3514,7 @@ export const SKR03_2026: IChart = {
3147
3514
  "securitiesRole": "sale_proceeds_fixed_gain",
3148
3515
  "taxRule": "estg_3_40_kstg_8b",
3149
3516
  "hgb275Position": "GuV 4",
3517
+ "bwaLine": "other_neutral_income",
3150
3518
  "euer": {
3151
3519
  "kennzahl": 102
3152
3520
  },
@@ -3159,6 +3527,7 @@ export const SKR03_2026: IChart = {
3159
3527
  "accountClass": 8,
3160
3528
  "accountType": "revenue",
3161
3529
  "hgb275Position": "GuV 2",
3530
+ "bwaLine": "inventory_changes",
3162
3531
  "euerExclusion": "inventory",
3163
3532
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 29), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
3164
3533
  "validFrom": 2026
@@ -3168,6 +3537,7 @@ export const SKR03_2026: IChart = {
3168
3537
  "accountName": "Saldenvorträge Sachkonten",
3169
3538
  "accountClass": 9,
3170
3539
  "accountType": "equity",
3540
+ "hgb266Exclusion": "technical",
3171
3541
  "euerExclusion": "closing",
3172
3542
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3173
3543
  "validFrom": 2026
@@ -3178,6 +3548,9 @@ export const SKR03_2026: IChart = {
3178
3548
  "accountClass": 9,
3179
3549
  "accountType": "asset",
3180
3550
  "hgb266Position": "Aktiva B.II.1",
3551
+ "balanceRule": {
3552
+ "creditPosition": "Passiva C.4"
3553
+ },
3181
3554
  "euerExclusion": "closing",
3182
3555
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3183
3556
  "validFrom": 2026
@@ -3188,6 +3561,9 @@ export const SKR03_2026: IChart = {
3188
3561
  "accountClass": 9,
3189
3562
  "accountType": "liability",
3190
3563
  "hgb266Position": "Passiva C.4",
3564
+ "balanceRule": {
3565
+ "debitPosition": "Aktiva B.II.1"
3566
+ },
3191
3567
  "euerExclusion": "closing",
3192
3568
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3193
3569
  "validFrom": 2026
@@ -3197,6 +3573,7 @@ export const SKR03_2026: IChart = {
3197
3573
  "accountName": "Gewinn- und Verlustkonto (Abschluss)",
3198
3574
  "accountClass": 9,
3199
3575
  "accountType": "equity",
3576
+ "hgb266Exclusion": "technical",
3200
3577
  "euerExclusion": "closing",
3201
3578
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3202
3579
  "validFrom": 2026
@@ -3207,6 +3584,9 @@ export const SKR03_2026: IChart = {
3207
3584
  "accountClass": 9,
3208
3585
  "accountType": "asset",
3209
3586
  "hgb266Position": "Aktiva B.II.1",
3587
+ "balanceRule": {
3588
+ "creditPosition": "Passiva C.4"
3589
+ },
3210
3590
  "euerExclusion": "valuation",
3211
3591
  "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)",
3212
3592
  "validFrom": 2026
@@ -3247,6 +3627,9 @@ export const SKR03_2026: IChart = {
3247
3627
  "accountClass": 9,
3248
3628
  "accountType": "liability",
3249
3629
  "hgb266Position": "Passiva C.4",
3630
+ "balanceRule": {
3631
+ "debitPosition": "Aktiva B.II.1"
3632
+ },
3250
3633
  "euerExclusion": "valuation",
3251
3634
  "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)",
3252
3635
  "validFrom": 2026
@@ -3266,6 +3649,7 @@ export const SKR03_2026: IChart = {
3266
3649
  "accountName": "Statistisches Gegenkonto",
3267
3650
  "accountClass": 9,
3268
3651
  "accountType": "equity",
3652
+ "hgb266Exclusion": "technical",
3269
3653
  "euerExclusion": "closing",
3270
3654
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3271
3655
  "validFrom": 2026