@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/skr04.2026.ts CHANGED
@@ -186,6 +186,9 @@ export const SKR04_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
@@ -261,6 +264,10 @@ export const SKR04_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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  },
@@ -277,6 +284,10 @@ export const SKR04_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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  },
@@ -293,6 +304,10 @@ export const SKR04_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
@@ -307,6 +322,10 @@ export const SKR04_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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  },
@@ -323,6 +342,10 @@ export const SKR04_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
@@ -337,6 +360,10 @@ export const SKR04_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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  },
@@ -391,6 +418,9 @@ export const SKR04_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
@@ -401,6 +431,9 @@ export const SKR04_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 04 (Art.-Nr. 11175, p. 6), gültig für 2026; the public oracle names it otherwise (\"Paypal\") (2026-10-07)",
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  "validFrom": 2026
@@ -411,6 +444,9 @@ export const SKR04_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
@@ -421,6 +457,9 @@ export const SKR04_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
@@ -431,6 +470,9 @@ export const SKR04_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
@@ -441,6 +483,9 @@ export const SKR04_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
@@ -461,6 +506,12 @@ export const SKR04_2026: IChart = {
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  "accountClass": 2,
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.I",
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+ "balanceRule": {
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+ "legalForms": [
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+ "sole_trader",
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+ "partnership"
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+ ]
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+ },
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  "euer": {
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  "kennzahl": 122
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  },
@@ -473,6 +524,12 @@ export const SKR04_2026: IChart = {
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  "accountClass": 2,
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.I",
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+ "balanceRule": {
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+ "legalForms": [
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+ "sole_trader",
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+ "partnership"
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+ ]
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+ },
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  "euer": {
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  "kennzahl": 123
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  },
@@ -637,6 +694,9 @@ export const SKR04_2026: IChart = {
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  "accountClass": 3,
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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
@@ -651,6 +711,17 @@ export const SKR04_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": "3610",
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+ "accountName": "Kreditkartenabrechnung",
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+ "accountClass": 3,
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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 04 (Art.-Nr. 11175, p. 12), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
723
+ "validFrom": 2026
724
+ },
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  {
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  "accountNumber": "3630",
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  "accountName": "Sonstige Verrechnungskonten (Interimskonto)",
@@ -744,6 +815,9 @@ export const SKR04_2026: IChart = {
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  "accountClass": 3,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.8",
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+ "balanceRule": {
819
+ "debitPosition": "Aktiva B.II.4"
820
+ },
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  "euer": {
748
822
  "debitKennzahl": 183,
749
823
  "creditKennzahl": 103
@@ -757,6 +831,10 @@ export const SKR04_2026: IChart = {
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  "accountClass": 3,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.8",
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+ "balanceRule": {
835
+ "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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839
  "kennzahl": 140
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840
  },
@@ -769,6 +847,10 @@ export const SKR04_2026: IChart = {
769
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  "accountClass": 3,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.8",
850
+ "balanceRule": {
851
+ "debitPosition": "Aktiva B.II.4",
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+ "vatNetGroup": "vat_current_year"
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+ },
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  "euer": {
773
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  "kennzahl": 140
774
856
  },
@@ -781,6 +863,10 @@ export const SKR04_2026: IChart = {
781
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  "accountClass": 3,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.8",
866
+ "balanceRule": {
867
+ "debitPosition": "Aktiva B.II.4",
868
+ "vatNetGroup": "vat_current_year"
869
+ },
784
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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",
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  "validFrom": 2026
@@ -791,6 +877,10 @@ export const SKR04_2026: IChart = {
791
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  "accountClass": 3,
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  "accountType": "liability",
793
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  "hgb266Position": "Passiva C.8",
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+ "balanceRule": {
881
+ "debitPosition": "Aktiva B.II.4",
882
+ "vatNetGroup": "vat_current_year"
883
+ },
794
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  "euer": {
795
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  "kennzahl": 140
796
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  },
@@ -803,6 +893,9 @@ export const SKR04_2026: IChart = {
803
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  "accountClass": 3,
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  "accountType": "liability",
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895
  "hgb266Position": "Passiva C.8",
896
+ "balanceRule": {
897
+ "debitPosition": "Aktiva B.II.4"
898
+ },
806
899
  "euer": {
807
900
  "debitKennzahl": 183,
808
901
  "creditKennzahl": 103
@@ -816,6 +909,9 @@ export const SKR04_2026: IChart = {
816
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  "accountClass": 3,
817
910
  "accountType": "liability",
818
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  "hgb266Position": "Passiva C.8",
912
+ "balanceRule": {
913
+ "debitPosition": "Aktiva B.II.4"
914
+ },
819
915
  "euer": {
820
916
  "debitKennzahl": 183,
821
917
  "creditKennzahl": 103
@@ -829,6 +925,10 @@ export const SKR04_2026: IChart = {
829
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  "accountClass": 3,
830
926
  "accountType": "liability",
831
927
  "hgb266Position": "Passiva C.8",
928
+ "balanceRule": {
929
+ "debitPosition": "Aktiva B.II.4",
930
+ "vatNetGroup": "vat_current_year"
931
+ },
832
932
  "euer": {
833
933
  "debitKennzahl": 186,
834
934
  "creditKennzahl": 141
@@ -842,6 +942,10 @@ export const SKR04_2026: IChart = {
842
942
  "accountClass": 3,
843
943
  "accountType": "liability",
844
944
  "hgb266Position": "Passiva C.8",
945
+ "balanceRule": {
946
+ "debitPosition": "Aktiva B.II.4",
947
+ "vatNetGroup": "vat_current_year"
948
+ },
845
949
  "euer": {
846
950
  "debitKennzahl": 186,
847
951
  "creditKennzahl": 141
@@ -855,6 +959,10 @@ export const SKR04_2026: IChart = {
855
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  "accountClass": 3,
856
960
  "accountType": "liability",
857
961
  "hgb266Position": "Passiva C.8",
962
+ "balanceRule": {
963
+ "debitPosition": "Aktiva B.II.4",
964
+ "vatNetGroup": "vat_current_year"
965
+ },
858
966
  "euerExclusion": "reverse_charge",
859
967
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
860
968
  "validFrom": 2026
@@ -865,6 +973,9 @@ export const SKR04_2026: IChart = {
865
973
  "accountClass": 3,
866
974
  "accountType": "liability",
867
975
  "hgb266Position": "Passiva C.8",
976
+ "balanceRule": {
977
+ "debitPosition": "Aktiva B.II.4"
978
+ },
868
979
  "euer": {
869
980
  "debitKennzahl": 186,
870
981
  "creditKennzahl": 141
@@ -878,6 +989,9 @@ export const SKR04_2026: IChart = {
878
989
  "accountClass": 3,
879
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  "accountType": "liability",
880
991
  "hgb266Position": "Passiva C.8",
992
+ "balanceRule": {
993
+ "debitPosition": "Aktiva B.II.4"
994
+ },
881
995
  "euer": {
882
996
  "debitKennzahl": 186,
883
997
  "creditKennzahl": 141
@@ -912,6 +1026,7 @@ export const SKR04_2026: IChart = {
912
1026
  "role": "base"
913
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  },
914
1028
  "hgb275Position": "GuV 1",
1029
+ "bwaLine": "revenue",
915
1030
  "euer": {
916
1031
  "kennzahl": 103
917
1032
  },
@@ -935,6 +1050,7 @@ export const SKR04_2026: IChart = {
935
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  "role": "base"
936
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  },
937
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  "hgb275Position": "GuV 1",
1053
+ "bwaLine": "revenue",
938
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  "euer": {
939
1055
  "kennzahl": 103
940
1056
  },
@@ -958,6 +1074,7 @@ export const SKR04_2026: IChart = {
958
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  "role": "base"
959
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  },
960
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  "hgb275Position": "GuV 1",
1077
+ "bwaLine": "revenue",
961
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  "euer": {
962
1079
  "kennzahl": 103
963
1080
  },
@@ -981,6 +1098,7 @@ export const SKR04_2026: IChart = {
981
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  "role": "base"
982
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  },
983
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  "hgb275Position": "GuV 1",
1101
+ "bwaLine": "revenue",
984
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  "euer": {
985
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  "kennzahl": 103
986
1104
  },
@@ -1004,6 +1122,7 @@ export const SKR04_2026: IChart = {
1004
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  "role": "base"
1005
1123
  },
1006
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  "hgb275Position": "GuV 1",
1125
+ "bwaLine": "revenue",
1007
1126
  "euer": {
1008
1127
  "kennzahl": 103
1009
1128
  },
@@ -1027,6 +1146,7 @@ export const SKR04_2026: IChart = {
1027
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  "role": "base"
1028
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  },
1029
1148
  "hgb275Position": "GuV 1",
1149
+ "bwaLine": "revenue",
1030
1150
  "euer": {
1031
1151
  "kennzahl": 103
1032
1152
  },
@@ -1050,6 +1170,7 @@ export const SKR04_2026: IChart = {
1050
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  "role": "base"
1051
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  },
1052
1172
  "hgb275Position": "GuV 1",
1173
+ "bwaLine": "revenue",
1053
1174
  "euer": {
1054
1175
  "kennzahl": 103
1055
1176
  },
@@ -1073,6 +1194,7 @@ export const SKR04_2026: IChart = {
1073
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  "role": "base"
1074
1195
  },
1075
1196
  "hgb275Position": "GuV 1",
1197
+ "bwaLine": "revenue",
1076
1198
  "euer": {
1077
1199
  "kennzahl": 111
1078
1200
  },
@@ -1097,6 +1219,7 @@ export const SKR04_2026: IChart = {
1097
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  "role": "base"
1098
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  },
1099
1221
  "hgb275Position": "GuV 1",
1222
+ "bwaLine": "revenue",
1100
1223
  "euer": {
1101
1224
  "kennzahl": 103
1102
1225
  },
@@ -1121,6 +1244,7 @@ export const SKR04_2026: IChart = {
1121
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  "role": "base"
1122
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  },
1123
1246
  "hgb275Position": "GuV 1",
1247
+ "bwaLine": "revenue",
1124
1248
  "euer": {
1125
1249
  "kennzahl": 112
1126
1250
  },
@@ -1137,6 +1261,7 @@ export const SKR04_2026: IChart = {
1137
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  "role": "base"
1138
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  },
1139
1263
  "hgb275Position": "GuV 1",
1264
+ "bwaLine": "revenue",
1140
1265
  "euer": {
1141
1266
  "kennzahl": 103
1142
1267
  },
@@ -1153,6 +1278,7 @@ export const SKR04_2026: IChart = {
1153
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  "role": "base"
1154
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  },
1155
1280
  "hgb275Position": "GuV 1",
1281
+ "bwaLine": "revenue",
1156
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  "euer": {
1157
1283
  "kennzahl": 103
1158
1284
  },
@@ -1176,6 +1302,7 @@ export const SKR04_2026: IChart = {
1176
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  "role": "base"
1177
1303
  },
1178
1304
  "hgb275Position": "GuV 1",
1305
+ "bwaLine": "revenue",
1179
1306
  "euer": {
1180
1307
  "kennzahl": 103
1181
1308
  },
@@ -1199,6 +1326,7 @@ export const SKR04_2026: IChart = {
1199
1326
  "role": "base"
1200
1327
  },
1201
1328
  "hgb275Position": "GuV 1",
1329
+ "bwaLine": "revenue",
1202
1330
  "euer": {
1203
1331
  "kennzahl": 103
1204
1332
  },
@@ -1222,6 +1350,7 @@ export const SKR04_2026: IChart = {
1222
1350
  "role": "base"
1223
1351
  },
1224
1352
  "hgb275Position": "GuV 1",
1353
+ "bwaLine": "revenue",
1225
1354
  "euer": {
1226
1355
  "kennzahl": 103
1227
1356
  },
@@ -1245,6 +1374,7 @@ export const SKR04_2026: IChart = {
1245
1374
  "role": "base"
1246
1375
  },
1247
1376
  "hgb275Position": "GuV 1",
1377
+ "bwaLine": "revenue",
1248
1378
  "euer": {
1249
1379
  "kennzahl": 103
1250
1380
  },
@@ -1269,6 +1399,7 @@ export const SKR04_2026: IChart = {
1269
1399
  "role": "base"
1270
1400
  },
1271
1401
  "hgb275Position": "GuV 1",
1402
+ "bwaLine": "revenue",
1272
1403
  "euer": {
1273
1404
  "kennzahl": 112
1274
1405
  },
@@ -1293,6 +1424,7 @@ export const SKR04_2026: IChart = {
1293
1424
  "role": "base"
1294
1425
  },
1295
1426
  "hgb275Position": "GuV 1",
1427
+ "bwaLine": "revenue",
1296
1428
  "euer": {
1297
1429
  "kennzahl": 112
1298
1430
  },
@@ -1317,6 +1449,7 @@ export const SKR04_2026: IChart = {
1317
1449
  "role": "base"
1318
1450
  },
1319
1451
  "hgb275Position": "GuV 1",
1452
+ "bwaLine": "revenue",
1320
1453
  "euer": {
1321
1454
  "kennzahl": 112
1322
1455
  },
@@ -1329,6 +1462,7 @@ export const SKR04_2026: IChart = {
1329
1462
  "accountClass": 4,
1330
1463
  "accountType": "revenue",
1331
1464
  "hgb275Position": "GuV 4",
1465
+ "bwaLine": "other_operating_income",
1332
1466
  "euer": {
1333
1467
  "kennzahl": 112
1334
1468
  },
@@ -1341,6 +1475,7 @@ export const SKR04_2026: IChart = {
1341
1475
  "accountClass": 4,
1342
1476
  "accountType": "revenue",
1343
1477
  "hgb275Position": "GuV 4",
1478
+ "bwaLine": "other_neutral_income",
1344
1479
  "euer": {
1345
1480
  "kennzahl": 103
1346
1481
  },
@@ -1353,6 +1488,7 @@ export const SKR04_2026: IChart = {
1353
1488
  "accountClass": 4,
1354
1489
  "accountType": "revenue",
1355
1490
  "hgb275Position": "GuV 4",
1491
+ "bwaLine": "other_neutral_income",
1356
1492
  "euerExclusion": "valuation",
1357
1493
  "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)",
1358
1494
  "validFrom": 2026
@@ -1375,6 +1511,7 @@ export const SKR04_2026: IChart = {
1375
1511
  "role": "base"
1376
1512
  },
1377
1513
  "hgb275Position": "GuV 4",
1514
+ "bwaLine": "other_neutral_income",
1378
1515
  "euer": {
1379
1516
  "kennzahl": 102
1380
1517
  },
@@ -1400,6 +1537,7 @@ export const SKR04_2026: IChart = {
1400
1537
  "role": "base"
1401
1538
  },
1402
1539
  "hgb275Position": "GuV 4",
1540
+ "bwaLine": "other_neutral_income",
1403
1541
  "euer": {
1404
1542
  "kennzahl": 102
1405
1543
  },
@@ -1412,6 +1550,7 @@ export const SKR04_2026: IChart = {
1412
1550
  "accountClass": 4,
1413
1551
  "accountType": "revenue",
1414
1552
  "hgb275Position": "GuV 4",
1553
+ "bwaLine": "other_neutral_income",
1415
1554
  "euerExclusion": "valuation",
1416
1555
  "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)",
1417
1556
  "validFrom": 2026
@@ -1434,6 +1573,7 @@ export const SKR04_2026: IChart = {
1434
1573
  "role": "base"
1435
1574
  },
1436
1575
  "hgb275Position": "GuV 4",
1576
+ "bwaLine": "other_neutral_income",
1437
1577
  "euer": {
1438
1578
  "kennzahl": 102
1439
1579
  },
@@ -1447,6 +1587,7 @@ export const SKR04_2026: IChart = {
1447
1587
  "accountType": "revenue",
1448
1588
  "accountRole": "asset_sale_proceeds",
1449
1589
  "hgb275Position": "GuV 4",
1590
+ "bwaLine": "other_neutral_income",
1450
1591
  "euer": {
1451
1592
  "kennzahl": 102
1452
1593
  },
@@ -1460,6 +1601,7 @@ export const SKR04_2026: IChart = {
1460
1601
  "accountType": "revenue",
1461
1602
  "accountRole": "asset_sale_proceeds",
1462
1603
  "hgb275Position": "GuV 4",
1604
+ "bwaLine": "other_neutral_income",
1463
1605
  "euer": {
1464
1606
  "kennzahl": 102
1465
1607
  },
@@ -1474,6 +1616,7 @@ export const SKR04_2026: IChart = {
1474
1616
  "accountRole": "asset_sale_proceeds",
1475
1617
  "securitiesRole": "sale_proceeds_fixed_gain",
1476
1618
  "hgb275Position": "GuV 4",
1619
+ "bwaLine": "other_neutral_income",
1477
1620
  "euer": {
1478
1621
  "kennzahl": 102
1479
1622
  },
@@ -1489,6 +1632,7 @@ export const SKR04_2026: IChart = {
1489
1632
  "securitiesRole": "sale_proceeds_fixed_gain",
1490
1633
  "taxRule": "estg_3_40_kstg_8b",
1491
1634
  "hgb275Position": "GuV 4",
1635
+ "bwaLine": "other_neutral_income",
1492
1636
  "euer": {
1493
1637
  "kennzahl": 102
1494
1638
  },
@@ -1502,6 +1646,7 @@ export const SKR04_2026: IChart = {
1502
1646
  "accountType": "expense",
1503
1647
  "accountRole": "disposal_book_value",
1504
1648
  "hgb275Position": "GuV 4",
1649
+ "bwaLine": "other_neutral_income",
1505
1650
  "euer": {
1506
1651
  "kennzahl": 135
1507
1652
  },
@@ -1515,6 +1660,7 @@ export const SKR04_2026: IChart = {
1515
1660
  "accountType": "expense",
1516
1661
  "accountRole": "disposal_book_value",
1517
1662
  "hgb275Position": "GuV 4",
1663
+ "bwaLine": "other_neutral_income",
1518
1664
  "euer": {
1519
1665
  "kennzahl": 135
1520
1666
  },
@@ -1529,6 +1675,7 @@ export const SKR04_2026: IChart = {
1529
1675
  "accountRole": "disposal_book_value",
1530
1676
  "securitiesRole": "book_value_fixed_gain",
1531
1677
  "hgb275Position": "GuV 4",
1678
+ "bwaLine": "other_neutral_income",
1532
1679
  "euer": {
1533
1680
  "kennzahl": 135
1534
1681
  },
@@ -1544,6 +1691,7 @@ export const SKR04_2026: IChart = {
1544
1691
  "securitiesRole": "book_value_fixed_gain",
1545
1692
  "taxRule": "estg_3_40_kstg_8b",
1546
1693
  "hgb275Position": "GuV 4",
1694
+ "bwaLine": "other_neutral_income",
1547
1695
  "euer": {
1548
1696
  "kennzahl": 135
1549
1697
  },
@@ -1557,6 +1705,7 @@ export const SKR04_2026: IChart = {
1557
1705
  "accountType": "revenue",
1558
1706
  "securitiesRole": "sale_gain_current",
1559
1707
  "hgb275Position": "GuV 4",
1708
+ "bwaLine": "other_neutral_income",
1560
1709
  "euer": {
1561
1710
  "kennzahl": 103
1562
1711
  },
@@ -1571,6 +1720,7 @@ export const SKR04_2026: IChart = {
1571
1720
  "securitiesRole": "sale_gain_current",
1572
1721
  "taxRule": "estg_3_40_kstg_8b",
1573
1722
  "hgb275Position": "GuV 4",
1723
+ "bwaLine": "other_neutral_income",
1574
1724
  "euer": {
1575
1725
  "kennzahl": 103
1576
1726
  },
@@ -1584,6 +1734,7 @@ export const SKR04_2026: IChart = {
1584
1734
  "accountType": "revenue",
1585
1735
  "securitiesRole": "writeup_fixed",
1586
1736
  "hgb275Position": "GuV 4",
1737
+ "bwaLine": "other_neutral_income",
1587
1738
  "euerExclusion": "valuation",
1588
1739
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1589
1740
  "validFrom": 2026
@@ -1596,6 +1747,7 @@ export const SKR04_2026: IChart = {
1596
1747
  "securitiesRole": "writeup",
1597
1748
  "taxRule": "estg_3_40_kstg_8b",
1598
1749
  "hgb275Position": "GuV 4",
1750
+ "bwaLine": "other_neutral_income",
1599
1751
  "euerExclusion": "valuation",
1600
1752
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1601
1753
  "validFrom": 2026
@@ -1607,6 +1759,7 @@ export const SKR04_2026: IChart = {
1607
1759
  "accountType": "revenue",
1608
1760
  "securitiesRole": "writeup_current",
1609
1761
  "hgb275Position": "GuV 4",
1762
+ "bwaLine": "other_neutral_income",
1610
1763
  "euerExclusion": "valuation",
1611
1764
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1612
1765
  "validFrom": 2026
@@ -1618,6 +1771,7 @@ export const SKR04_2026: IChart = {
1618
1771
  "accountType": "revenue",
1619
1772
  "securitiesRole": "provision_release",
1620
1773
  "hgb275Position": "GuV 4",
1774
+ "bwaLine": "other_operating_income",
1621
1775
  "euerExclusion": "valuation",
1622
1776
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1623
1777
  "validFrom": 2026
@@ -1641,6 +1795,7 @@ export const SKR04_2026: IChart = {
1641
1795
  "role": "base"
1642
1796
  },
1643
1797
  "hgb275Position": "GuV 4",
1798
+ "bwaLine": "other_operating_income",
1644
1799
  "euer": {
1645
1800
  "kennzahl": 112
1646
1801
  },
@@ -1653,6 +1808,7 @@ export const SKR04_2026: IChart = {
1653
1808
  "accountClass": 4,
1654
1809
  "accountType": "revenue",
1655
1810
  "hgb275Position": "GuV 4",
1811
+ "bwaLine": "other_operating_income",
1656
1812
  "euer": {
1657
1813
  "kennzahl": 103
1658
1814
  },
@@ -1666,6 +1822,7 @@ export const SKR04_2026: IChart = {
1666
1822
  "accountType": "revenue",
1667
1823
  "payrollRole": "levy_refunds",
1668
1824
  "hgb275Position": "GuV 4",
1825
+ "bwaLine": "other_operating_income",
1669
1826
  "euer": {
1670
1827
  "kennzahl": 103
1671
1828
  },
@@ -1678,6 +1835,7 @@ export const SKR04_2026: IChart = {
1678
1835
  "accountClass": 5,
1679
1836
  "accountType": "expense",
1680
1837
  "hgb275Position": "GuV 5",
1838
+ "bwaLine": "material_costs",
1681
1839
  "euer": {
1682
1840
  "kennzahl": 100
1683
1841
  },
@@ -1698,6 +1856,7 @@ export const SKR04_2026: IChart = {
1698
1856
  "40"
1699
1857
  ],
1700
1858
  "hgb275Position": "GuV 5",
1859
+ "bwaLine": "material_costs",
1701
1860
  "euer": {
1702
1861
  "kennzahl": 100
1703
1862
  },
@@ -1718,6 +1877,7 @@ export const SKR04_2026: IChart = {
1718
1877
  "40"
1719
1878
  ],
1720
1879
  "hgb275Position": "GuV 5",
1880
+ "bwaLine": "material_costs",
1721
1881
  "euer": {
1722
1882
  "kennzahl": 100
1723
1883
  },
@@ -1738,6 +1898,7 @@ export const SKR04_2026: IChart = {
1738
1898
  "40"
1739
1899
  ],
1740
1900
  "hgb275Position": "GuV 5",
1901
+ "bwaLine": "material_costs",
1741
1902
  "euer": {
1742
1903
  "kennzahl": 100
1743
1904
  },
@@ -1758,6 +1919,7 @@ export const SKR04_2026: IChart = {
1758
1919
  "40"
1759
1920
  ],
1760
1921
  "hgb275Position": "GuV 5",
1922
+ "bwaLine": "material_costs",
1761
1923
  "euer": {
1762
1924
  "kennzahl": 100
1763
1925
  },
@@ -1770,6 +1932,7 @@ export const SKR04_2026: IChart = {
1770
1932
  "accountClass": 5,
1771
1933
  "accountType": "expense",
1772
1934
  "hgb275Position": "GuV 5",
1935
+ "bwaLine": "material_costs",
1773
1936
  "euer": {
1774
1937
  "kennzahl": 100
1775
1938
  },
@@ -1782,6 +1945,7 @@ export const SKR04_2026: IChart = {
1782
1945
  "accountClass": 5,
1783
1946
  "accountType": "expense",
1784
1947
  "hgb275Position": "GuV 5",
1948
+ "bwaLine": "material_costs",
1785
1949
  "euer": {
1786
1950
  "kennzahl": 100
1787
1951
  },
@@ -1794,6 +1958,7 @@ export const SKR04_2026: IChart = {
1794
1958
  "accountClass": 5,
1795
1959
  "accountType": "expense",
1796
1960
  "hgb275Position": "GuV 5",
1961
+ "bwaLine": "material_costs",
1797
1962
  "euerExclusion": "inventory",
1798
1963
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 20), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
1799
1964
  "validFrom": 2026
@@ -1804,6 +1969,7 @@ export const SKR04_2026: IChart = {
1804
1969
  "accountClass": 5,
1805
1970
  "accountType": "expense",
1806
1971
  "hgb275Position": "GuV 5",
1972
+ "bwaLine": "material_costs",
1807
1973
  "euerExclusion": "inventory",
1808
1974
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 20), gültig für 2026 (no tax function there), and vs public oracle (2026-09-29)",
1809
1975
  "validFrom": 2026
@@ -1814,6 +1980,7 @@ export const SKR04_2026: IChart = {
1814
1980
  "accountClass": 5,
1815
1981
  "accountType": "expense",
1816
1982
  "hgb275Position": "GuV 5",
1983
+ "bwaLine": "material_costs",
1817
1984
  "euer": {
1818
1985
  "kennzahl": 110
1819
1986
  },
@@ -1826,6 +1993,7 @@ export const SKR04_2026: IChart = {
1826
1993
  "accountClass": 6,
1827
1994
  "accountType": "expense",
1828
1995
  "hgb275Position": "GuV 6a",
1996
+ "bwaLine": "personnel_costs",
1829
1997
  "euer": {
1830
1998
  "kennzahl": 120
1831
1999
  },
@@ -1839,6 +2007,7 @@ export const SKR04_2026: IChart = {
1839
2007
  "accountType": "expense",
1840
2008
  "payrollRole": "wages",
1841
2009
  "hgb275Position": "GuV 6a",
2010
+ "bwaLine": "personnel_costs",
1842
2011
  "euer": {
1843
2012
  "kennzahl": 120
1844
2013
  },
@@ -1852,6 +2021,7 @@ export const SKR04_2026: IChart = {
1852
2021
  "accountType": "expense",
1853
2022
  "payrollRole": "salaries",
1854
2023
  "hgb275Position": "GuV 6a",
2024
+ "bwaLine": "personnel_costs",
1855
2025
  "euer": {
1856
2026
  "kennzahl": 120
1857
2027
  },
@@ -1865,6 +2035,7 @@ export const SKR04_2026: IChart = {
1865
2035
  "accountType": "expense",
1866
2036
  "payrollRole": "managing_director_salaries",
1867
2037
  "hgb275Position": "GuV 6a",
2038
+ "bwaLine": "personnel_costs",
1868
2039
  "euer": {
1869
2040
  "kennzahl": 120
1870
2041
  },
@@ -1878,6 +2049,7 @@ export const SKR04_2026: IChart = {
1878
2049
  "accountType": "expense",
1879
2050
  "payrollRole": "temporary_wages",
1880
2051
  "hgb275Position": "GuV 6a",
2052
+ "bwaLine": "personnel_costs",
1881
2053
  "euer": {
1882
2054
  "kennzahl": 120
1883
2055
  },
@@ -1891,6 +2063,7 @@ export const SKR04_2026: IChart = {
1891
2063
  "accountType": "expense",
1892
2064
  "payrollRole": "minijob_wages",
1893
2065
  "hgb275Position": "GuV 6a",
2066
+ "bwaLine": "personnel_costs",
1894
2067
  "euer": {
1895
2068
  "kennzahl": 120
1896
2069
  },
@@ -1904,6 +2077,7 @@ export const SKR04_2026: IChart = {
1904
2077
  "accountType": "expense",
1905
2078
  "payrollRole": "minijob_flat_tax",
1906
2079
  "hgb275Position": "GuV 6a",
2080
+ "bwaLine": "personnel_costs",
1907
2081
  "euer": {
1908
2082
  "kennzahl": 120
1909
2083
  },
@@ -1917,6 +2091,7 @@ export const SKR04_2026: IChart = {
1917
2091
  "accountType": "expense",
1918
2092
  "payrollRole": "employee_flat_tax",
1919
2093
  "hgb275Position": "GuV 6a",
2094
+ "bwaLine": "personnel_costs",
1920
2095
  "euer": {
1921
2096
  "kennzahl": 120
1922
2097
  },
@@ -1930,6 +2105,7 @@ export const SKR04_2026: IChart = {
1930
2105
  "accountType": "expense",
1931
2106
  "payrollRole": "temporary_flat_tax",
1932
2107
  "hgb275Position": "GuV 6a",
2108
+ "bwaLine": "personnel_costs",
1933
2109
  "euer": {
1934
2110
  "kennzahl": 120
1935
2111
  },
@@ -1943,6 +2119,7 @@ export const SKR04_2026: IChart = {
1943
2119
  "accountType": "expense",
1944
2120
  "payrollRole": "benefits_in_kind",
1945
2121
  "hgb275Position": "GuV 6a",
2122
+ "bwaLine": "personnel_costs",
1946
2123
  "euer": {
1947
2124
  "kennzahl": 120
1948
2125
  },
@@ -1956,6 +2133,7 @@ export const SKR04_2026: IChart = {
1956
2133
  "accountType": "expense",
1957
2134
  "payrollRole": "capital_formation_benefits",
1958
2135
  "hgb275Position": "GuV 6a",
2136
+ "bwaLine": "personnel_costs",
1959
2137
  "euer": {
1960
2138
  "kennzahl": 120
1961
2139
  },
@@ -1969,6 +2147,7 @@ export const SKR04_2026: IChart = {
1969
2147
  "accountType": "expense",
1970
2148
  "payrollRole": "commuting_allowances",
1971
2149
  "hgb275Position": "GuV 6a",
2150
+ "bwaLine": "personnel_costs",
1972
2151
  "euer": {
1973
2152
  "kennzahl": 120
1974
2153
  },
@@ -1981,6 +2160,7 @@ export const SKR04_2026: IChart = {
1981
2160
  "accountClass": 6,
1982
2161
  "accountType": "expense",
1983
2162
  "hgb275Position": "GuV 6b",
2163
+ "bwaLine": "personnel_costs",
1984
2164
  "euer": {
1985
2165
  "kennzahl": 120
1986
2166
  },
@@ -1994,6 +2174,7 @@ export const SKR04_2026: IChart = {
1994
2174
  "accountType": "expense",
1995
2175
  "payrollRole": "employer_social_security",
1996
2176
  "hgb275Position": "GuV 6b",
2177
+ "bwaLine": "personnel_costs",
1997
2178
  "euer": {
1998
2179
  "kennzahl": 120
1999
2180
  },
@@ -2007,6 +2188,7 @@ export const SKR04_2026: IChart = {
2007
2188
  "accountType": "expense",
2008
2189
  "payrollRole": "accident_insurance",
2009
2190
  "hgb275Position": "GuV 6b",
2191
+ "bwaLine": "personnel_costs",
2010
2192
  "euer": {
2011
2193
  "kennzahl": 120
2012
2194
  },
@@ -2020,6 +2202,7 @@ export const SKR04_2026: IChart = {
2020
2202
  "accountType": "expense",
2021
2203
  "payrollRole": "pension",
2022
2204
  "hgb275Position": "GuV 6b",
2205
+ "bwaLine": "personnel_costs",
2023
2206
  "euer": {
2024
2207
  "kennzahl": 120
2025
2208
  },
@@ -2033,6 +2216,7 @@ export const SKR04_2026: IChart = {
2033
2216
  "accountType": "expense",
2034
2217
  "payrollRole": "pension_flat_tax",
2035
2218
  "hgb275Position": "GuV 6b",
2219
+ "bwaLine": "personnel_costs",
2036
2220
  "euer": {
2037
2221
  "kennzahl": 120
2038
2222
  },
@@ -2046,6 +2230,7 @@ export const SKR04_2026: IChart = {
2046
2230
  "accountType": "expense",
2047
2231
  "payrollRole": "minijob_social_security",
2048
2232
  "hgb275Position": "GuV 6b",
2233
+ "bwaLine": "personnel_costs",
2049
2234
  "euer": {
2050
2235
  "kennzahl": 120
2051
2236
  },
@@ -2058,6 +2243,7 @@ export const SKR04_2026: IChart = {
2058
2243
  "accountClass": 6,
2059
2244
  "accountType": "expense",
2060
2245
  "hgb275Position": "GuV 7",
2246
+ "bwaLine": "depreciation",
2061
2247
  "euer": {
2062
2248
  "kennzahl": 131
2063
2249
  },
@@ -2070,6 +2256,7 @@ export const SKR04_2026: IChart = {
2070
2256
  "accountClass": 6,
2071
2257
  "accountType": "expense",
2072
2258
  "hgb275Position": "GuV 7",
2259
+ "bwaLine": "depreciation",
2073
2260
  "euer": {
2074
2261
  "kennzahl": 130
2075
2262
  },
@@ -2081,11 +2268,13 @@ export const SKR04_2026: IChart = {
2081
2268
  "accountName": "Sonstige betriebliche Aufwendungen",
2082
2269
  "accountClass": 6,
2083
2270
  "accountType": "expense",
2271
+ "expenseRole": "other_operating_expenses",
2084
2272
  "hgb275Position": "GuV 8",
2273
+ "bwaLine": "other_operating_costs",
2085
2274
  "euer": {
2086
2275
  "kennzahl": 183
2087
2276
  },
2088
- "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
2277
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2089
2278
  "validFrom": 2026
2090
2279
  },
2091
2280
  {
@@ -2094,6 +2283,7 @@ export const SKR04_2026: IChart = {
2094
2283
  "accountClass": 6,
2095
2284
  "accountType": "expense",
2096
2285
  "hgb275Position": "GuV 8",
2286
+ "bwaLine": "premises_costs",
2097
2287
  "euer": {
2098
2288
  "kennzahl": 150
2099
2289
  },
@@ -2106,6 +2296,7 @@ export const SKR04_2026: IChart = {
2106
2296
  "accountClass": 6,
2107
2297
  "accountType": "expense",
2108
2298
  "hgb275Position": "GuV 8",
2299
+ "bwaLine": "insurance_contributions",
2109
2300
  "euer": {
2110
2301
  "kennzahl": 223
2111
2302
  },
@@ -2118,6 +2309,7 @@ export const SKR04_2026: IChart = {
2118
2309
  "accountClass": 6,
2119
2310
  "accountType": "expense",
2120
2311
  "hgb275Position": "GuV 8",
2312
+ "bwaLine": "repairs_maintenance",
2121
2313
  "euer": {
2122
2314
  "kennzahl": 225
2123
2315
  },
@@ -2129,11 +2321,13 @@ export const SKR04_2026: IChart = {
2129
2321
  "accountName": "Wartungskosten für Hard- und Software",
2130
2322
  "accountClass": 6,
2131
2323
  "accountType": "expense",
2324
+ "expenseRole": "software",
2132
2325
  "hgb275Position": "GuV 8",
2326
+ "bwaLine": "repairs_maintenance",
2133
2327
  "euer": {
2134
2328
  "kennzahl": 228
2135
2329
  },
2136
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
2330
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2137
2331
  "validFrom": 2026
2138
2332
  },
2139
2333
  {
@@ -2142,6 +2336,7 @@ export const SKR04_2026: IChart = {
2142
2336
  "accountClass": 6,
2143
2337
  "accountType": "expense",
2144
2338
  "hgb275Position": "GuV 8",
2339
+ "bwaLine": "vehicle_costs",
2145
2340
  "euer": {
2146
2341
  "kennzahl": 146
2147
2342
  },
@@ -2154,6 +2349,7 @@ export const SKR04_2026: IChart = {
2154
2349
  "accountClass": 6,
2155
2350
  "accountType": "expense",
2156
2351
  "hgb275Position": "GuV 8",
2352
+ "bwaLine": "vehicle_costs",
2157
2353
  "euer": {
2158
2354
  "kennzahl": 145
2159
2355
  },
@@ -2165,11 +2361,13 @@ export const SKR04_2026: IChart = {
2165
2361
  "accountName": "Laufende Fahrzeug-Betriebskosten",
2166
2362
  "accountClass": 6,
2167
2363
  "accountType": "expense",
2364
+ "expenseRole": "vehicle_running_costs",
2168
2365
  "hgb275Position": "GuV 8",
2366
+ "bwaLine": "vehicle_costs",
2169
2367
  "euer": {
2170
2368
  "kennzahl": 146
2171
2369
  },
2172
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
2370
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2173
2371
  "validFrom": 2026
2174
2372
  },
2175
2373
  {
@@ -2178,6 +2376,7 @@ export const SKR04_2026: IChart = {
2178
2376
  "accountClass": 6,
2179
2377
  "accountType": "expense",
2180
2378
  "hgb275Position": "GuV 8",
2379
+ "bwaLine": "vehicle_costs",
2181
2380
  "euer": {
2182
2381
  "kennzahl": 146
2183
2382
  },
@@ -2190,6 +2389,7 @@ export const SKR04_2026: IChart = {
2190
2389
  "accountClass": 6,
2191
2390
  "accountType": "expense",
2192
2391
  "hgb275Position": "GuV 8",
2392
+ "bwaLine": "advertising_travel_costs",
2193
2393
  "euer": {
2194
2394
  "kennzahl": 224
2195
2395
  },
@@ -2202,6 +2402,7 @@ export const SKR04_2026: IChart = {
2202
2402
  "accountClass": 6,
2203
2403
  "accountType": "expense",
2204
2404
  "hgb275Position": "GuV 8",
2405
+ "bwaLine": "advertising_travel_costs",
2205
2406
  "euer": {
2206
2407
  "kennzahl": 174
2207
2408
  },
@@ -2214,22 +2415,109 @@ export const SKR04_2026: IChart = {
2214
2415
  "accountClass": 6,
2215
2416
  "accountType": "expense",
2216
2417
  "hgb275Position": "GuV 8",
2418
+ "bwaLine": "advertising_travel_costs",
2217
2419
  "euer": {
2218
2420
  "kennzahl": 164
2219
2421
  },
2220
2422
  "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)",
2221
2423
  "validFrom": 2026
2222
2424
  },
2425
+ {
2426
+ "accountNumber": "6640",
2427
+ "accountName": "Bewirtungskosten",
2428
+ "accountClass": 6,
2429
+ "accountType": "expense",
2430
+ "expenseRole": "business_meals",
2431
+ "hgb275Position": "GuV 8",
2432
+ "bwaLine": "advertising_travel_costs",
2433
+ "euer": {
2434
+ "kennzahl": 175
2435
+ },
2436
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2437
+ "validFrom": 2026
2438
+ },
2439
+ {
2440
+ "accountNumber": "6644",
2441
+ "accountName": "Nicht abzugsfähige Bewirtungskosten",
2442
+ "accountClass": 6,
2443
+ "accountType": "expense",
2444
+ "expenseRole": "business_meals_nondeductible",
2445
+ "hgb275Position": "GuV 8",
2446
+ "bwaLine": "advertising_travel_costs",
2447
+ "euer": {
2448
+ "kennzahl": 165
2449
+ },
2450
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2451
+ "validFrom": 2026
2452
+ },
2223
2453
  {
2224
2454
  "accountNumber": "6650",
2225
2455
  "accountName": "Reisekosten Arbeitnehmer",
2226
2456
  "accountClass": 6,
2227
2457
  "accountType": "expense",
2458
+ "expenseRole": "travel_employee",
2228
2459
  "hgb275Position": "GuV 8",
2460
+ "bwaLine": "advertising_travel_costs",
2229
2461
  "euer": {
2230
2462
  "kennzahl": 120
2231
2463
  },
2232
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
2464
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2465
+ "validFrom": 2026
2466
+ },
2467
+ {
2468
+ "accountNumber": "6660",
2469
+ "accountName": "Reisekosten Arbeitnehmer Übernachtungsaufwand",
2470
+ "accountClass": 6,
2471
+ "accountType": "expense",
2472
+ "expenseRole": "travel_employee_lodging",
2473
+ "hgb275Position": "GuV 8",
2474
+ "bwaLine": "advertising_travel_costs",
2475
+ "euer": {
2476
+ "kennzahl": 120
2477
+ },
2478
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2479
+ "validFrom": 2026
2480
+ },
2481
+ {
2482
+ "accountNumber": "6663",
2483
+ "accountName": "Reisekosten Arbeitnehmer Fahrtkosten",
2484
+ "accountClass": 6,
2485
+ "accountType": "expense",
2486
+ "expenseRole": "travel_employee_transport",
2487
+ "hgb275Position": "GuV 8",
2488
+ "bwaLine": "advertising_travel_costs",
2489
+ "euer": {
2490
+ "kennzahl": 120
2491
+ },
2492
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2493
+ "validFrom": 2026
2494
+ },
2495
+ {
2496
+ "accountNumber": "6664",
2497
+ "accountName": "Reisekosten Arbeitnehmer Verpflegungsmehraufwand",
2498
+ "accountClass": 6,
2499
+ "accountType": "expense",
2500
+ "expenseRole": "travel_employee_meals",
2501
+ "hgb275Position": "GuV 8",
2502
+ "bwaLine": "advertising_travel_costs",
2503
+ "euer": {
2504
+ "kennzahl": 120
2505
+ },
2506
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2507
+ "validFrom": 2026
2508
+ },
2509
+ {
2510
+ "accountNumber": "6668",
2511
+ "accountName": "Kilometergelderstattung Arbeitnehmer",
2512
+ "accountClass": 6,
2513
+ "accountType": "expense",
2514
+ "expenseRole": "mileage_employee",
2515
+ "hgb275Position": "GuV 8",
2516
+ "bwaLine": "advertising_travel_costs",
2517
+ "euer": {
2518
+ "kennzahl": 120
2519
+ },
2520
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2233
2521
  "validFrom": 2026
2234
2522
  },
2235
2523
  {
@@ -2238,6 +2526,7 @@ export const SKR04_2026: IChart = {
2238
2526
  "accountClass": 6,
2239
2527
  "accountType": "expense",
2240
2528
  "hgb275Position": "GuV 8",
2529
+ "bwaLine": "advertising_travel_costs",
2241
2530
  "euer": {
2242
2531
  "kennzahl": 221
2243
2532
  },
@@ -2249,11 +2538,13 @@ export const SKR04_2026: IChart = {
2249
2538
  "accountName": "Porto",
2250
2539
  "accountClass": 6,
2251
2540
  "accountType": "expense",
2541
+ "expenseRole": "postage",
2252
2542
  "hgb275Position": "GuV 8",
2543
+ "bwaLine": "other_operating_costs",
2253
2544
  "euer": {
2254
2545
  "kennzahl": 229
2255
2546
  },
2256
- "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
2547
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2257
2548
  "validFrom": 2026
2258
2549
  },
2259
2550
  {
@@ -2262,6 +2553,7 @@ export const SKR04_2026: IChart = {
2262
2553
  "accountClass": 6,
2263
2554
  "accountType": "expense",
2264
2555
  "hgb275Position": "GuV 8",
2556
+ "bwaLine": "other_operating_costs",
2265
2557
  "euer": {
2266
2558
  "kennzahl": 280
2267
2559
  },
@@ -2274,6 +2566,7 @@ export const SKR04_2026: IChart = {
2274
2566
  "accountClass": 6,
2275
2567
  "accountType": "expense",
2276
2568
  "hgb275Position": "GuV 8",
2569
+ "bwaLine": "other_operating_costs",
2277
2570
  "euer": {
2278
2571
  "kennzahl": 280
2279
2572
  },
@@ -2285,11 +2578,27 @@ export const SKR04_2026: IChart = {
2285
2578
  "accountName": "Bürobedarf",
2286
2579
  "accountClass": 6,
2287
2580
  "accountType": "expense",
2581
+ "expenseRole": "office_supplies",
2288
2582
  "hgb275Position": "GuV 8",
2583
+ "bwaLine": "other_operating_costs",
2289
2584
  "euer": {
2290
2585
  "kennzahl": 229
2291
2586
  },
2292
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
2587
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2588
+ "validFrom": 2026
2589
+ },
2590
+ {
2591
+ "accountNumber": "6820",
2592
+ "accountName": "Zeitschriften, Bücher, digitale Medien (Fachliteratur)",
2593
+ "accountClass": 6,
2594
+ "accountType": "expense",
2595
+ "expenseRole": "literature",
2596
+ "hgb275Position": "GuV 8",
2597
+ "bwaLine": "other_operating_costs",
2598
+ "euer": {
2599
+ "kennzahl": 229
2600
+ },
2601
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2293
2602
  "validFrom": 2026
2294
2603
  },
2295
2604
  {
@@ -2297,11 +2606,13 @@ export const SKR04_2026: IChart = {
2297
2606
  "accountName": "Fortbildungskosten",
2298
2607
  "accountClass": 6,
2299
2608
  "accountType": "expense",
2609
+ "expenseRole": "training",
2300
2610
  "hgb275Position": "GuV 8",
2611
+ "bwaLine": "other_operating_costs",
2301
2612
  "euer": {
2302
2613
  "kennzahl": 281
2303
2614
  },
2304
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
2615
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2305
2616
  "validFrom": 2026
2306
2617
  },
2307
2618
  {
@@ -2310,6 +2621,7 @@ export const SKR04_2026: IChart = {
2310
2621
  "accountClass": 6,
2311
2622
  "accountType": "expense",
2312
2623
  "hgb275Position": "GuV 8",
2624
+ "bwaLine": "other_operating_costs",
2313
2625
  "euer": {
2314
2626
  "kennzahl": 194
2315
2627
  },
@@ -2322,6 +2634,7 @@ export const SKR04_2026: IChart = {
2322
2634
  "accountClass": 6,
2323
2635
  "accountType": "expense",
2324
2636
  "hgb275Position": "GuV 8",
2637
+ "bwaLine": "other_operating_costs",
2325
2638
  "euer": {
2326
2639
  "kennzahl": 194
2327
2640
  },
@@ -2334,6 +2647,7 @@ export const SKR04_2026: IChart = {
2334
2647
  "accountClass": 6,
2335
2648
  "accountType": "expense",
2336
2649
  "hgb275Position": "GuV 8",
2650
+ "bwaLine": "other_operating_costs",
2337
2651
  "euer": {
2338
2652
  "kennzahl": 194
2339
2653
  },
@@ -2346,6 +2660,7 @@ export const SKR04_2026: IChart = {
2346
2660
  "accountClass": 6,
2347
2661
  "accountType": "expense",
2348
2662
  "hgb275Position": "GuV 8",
2663
+ "bwaLine": "other_operating_costs",
2349
2664
  "euer": {
2350
2665
  "kennzahl": 183
2351
2666
  },
@@ -2360,6 +2675,7 @@ export const SKR04_2026: IChart = {
2360
2675
  "securitiesRole": "sale_costs_gain",
2361
2676
  "taxRule": "estg_3_40_kstg_8b",
2362
2677
  "hgb275Position": "GuV 8",
2678
+ "bwaLine": "other_neutral_expense",
2363
2679
  "euer": {
2364
2680
  "kennzahl": 183
2365
2681
  },
@@ -2374,6 +2690,7 @@ export const SKR04_2026: IChart = {
2374
2690
  "securitiesRole": "sale_costs_loss",
2375
2691
  "taxRule": "estg_3_40_kstg_8b",
2376
2692
  "hgb275Position": "GuV 8",
2693
+ "bwaLine": "other_neutral_expense",
2377
2694
  "euer": {
2378
2695
  "kennzahl": 183
2379
2696
  },
@@ -2386,6 +2703,7 @@ export const SKR04_2026: IChart = {
2386
2703
  "accountClass": 6,
2387
2704
  "accountType": "expense",
2388
2705
  "hgb275Position": "GuV 8",
2706
+ "bwaLine": "other_neutral_expense",
2389
2707
  "euer": {
2390
2708
  "kennzahl": 183
2391
2709
  },
@@ -2398,6 +2716,7 @@ export const SKR04_2026: IChart = {
2398
2716
  "accountClass": 6,
2399
2717
  "accountType": "expense",
2400
2718
  "hgb275Position": "GuV 8",
2719
+ "bwaLine": "other_neutral_expense",
2401
2720
  "euerExclusion": "valuation",
2402
2721
  "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)",
2403
2722
  "validFrom": 2026
@@ -2408,6 +2727,7 @@ export const SKR04_2026: IChart = {
2408
2727
  "accountClass": 6,
2409
2728
  "accountType": "expense",
2410
2729
  "hgb275Position": "GuV 8",
2730
+ "bwaLine": "other_neutral_expense",
2411
2731
  "euerExclusion": "valuation",
2412
2732
  "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)",
2413
2733
  "validFrom": 2026
@@ -2430,6 +2750,7 @@ export const SKR04_2026: IChart = {
2430
2750
  "role": "base"
2431
2751
  },
2432
2752
  "hgb275Position": "GuV 8",
2753
+ "bwaLine": "other_neutral_expense",
2433
2754
  "euer": {
2434
2755
  "kennzahl": 102
2435
2756
  },
@@ -2455,6 +2776,7 @@ export const SKR04_2026: IChart = {
2455
2776
  "role": "base"
2456
2777
  },
2457
2778
  "hgb275Position": "GuV 8",
2779
+ "bwaLine": "other_neutral_expense",
2458
2780
  "euer": {
2459
2781
  "kennzahl": 102
2460
2782
  },
@@ -2479,6 +2801,7 @@ export const SKR04_2026: IChart = {
2479
2801
  "role": "base"
2480
2802
  },
2481
2803
  "hgb275Position": "GuV 8",
2804
+ "bwaLine": "other_neutral_expense",
2482
2805
  "euer": {
2483
2806
  "kennzahl": 102
2484
2807
  },
@@ -2492,6 +2815,7 @@ export const SKR04_2026: IChart = {
2492
2815
  "accountType": "revenue",
2493
2816
  "accountRole": "asset_sale_proceeds",
2494
2817
  "hgb275Position": "GuV 8",
2818
+ "bwaLine": "other_neutral_expense",
2495
2819
  "euer": {
2496
2820
  "kennzahl": 102
2497
2821
  },
@@ -2505,6 +2829,7 @@ export const SKR04_2026: IChart = {
2505
2829
  "accountType": "revenue",
2506
2830
  "accountRole": "asset_sale_proceeds",
2507
2831
  "hgb275Position": "GuV 8",
2832
+ "bwaLine": "other_neutral_expense",
2508
2833
  "euer": {
2509
2834
  "kennzahl": 102
2510
2835
  },
@@ -2519,6 +2844,7 @@ export const SKR04_2026: IChart = {
2519
2844
  "accountRole": "asset_sale_proceeds",
2520
2845
  "securitiesRole": "sale_proceeds_fixed_loss",
2521
2846
  "hgb275Position": "GuV 8",
2847
+ "bwaLine": "other_neutral_expense",
2522
2848
  "euer": {
2523
2849
  "kennzahl": 102
2524
2850
  },
@@ -2534,6 +2860,7 @@ export const SKR04_2026: IChart = {
2534
2860
  "securitiesRole": "sale_proceeds_fixed_loss",
2535
2861
  "taxRule": "estg_3_40_kstg_8b",
2536
2862
  "hgb275Position": "GuV 8",
2863
+ "bwaLine": "other_neutral_expense",
2537
2864
  "euer": {
2538
2865
  "kennzahl": 102
2539
2866
  },
@@ -2547,6 +2874,7 @@ export const SKR04_2026: IChart = {
2547
2874
  "accountType": "expense",
2548
2875
  "accountRole": "disposal_book_value",
2549
2876
  "hgb275Position": "GuV 8",
2877
+ "bwaLine": "other_neutral_expense",
2550
2878
  "euer": {
2551
2879
  "kennzahl": 135
2552
2880
  },
@@ -2560,6 +2888,7 @@ export const SKR04_2026: IChart = {
2560
2888
  "accountType": "expense",
2561
2889
  "accountRole": "disposal_book_value",
2562
2890
  "hgb275Position": "GuV 8",
2891
+ "bwaLine": "other_neutral_expense",
2563
2892
  "euer": {
2564
2893
  "kennzahl": 135
2565
2894
  },
@@ -2574,6 +2903,7 @@ export const SKR04_2026: IChart = {
2574
2903
  "accountRole": "disposal_book_value",
2575
2904
  "securitiesRole": "book_value_fixed_loss",
2576
2905
  "hgb275Position": "GuV 8",
2906
+ "bwaLine": "other_neutral_expense",
2577
2907
  "euer": {
2578
2908
  "kennzahl": 135
2579
2909
  },
@@ -2589,6 +2919,7 @@ export const SKR04_2026: IChart = {
2589
2919
  "securitiesRole": "book_value_fixed_loss",
2590
2920
  "taxRule": "estg_3_40_kstg_8b",
2591
2921
  "hgb275Position": "GuV 8",
2922
+ "bwaLine": "other_neutral_expense",
2592
2923
  "euer": {
2593
2924
  "kennzahl": 135
2594
2925
  },
@@ -2602,6 +2933,7 @@ export const SKR04_2026: IChart = {
2602
2933
  "accountType": "expense",
2603
2934
  "securitiesRole": "sale_loss_current",
2604
2935
  "hgb275Position": "GuV 8",
2936
+ "bwaLine": "other_neutral_expense",
2605
2937
  "euer": {
2606
2938
  "kennzahl": 100
2607
2939
  },
@@ -2616,6 +2948,7 @@ export const SKR04_2026: IChart = {
2616
2948
  "securitiesRole": "sale_loss_current",
2617
2949
  "taxRule": "estg_3_40_kstg_8b",
2618
2950
  "hgb275Position": "GuV 8",
2951
+ "bwaLine": "other_neutral_expense",
2619
2952
  "euer": {
2620
2953
  "kennzahl": 100
2621
2954
  },
@@ -2629,6 +2962,7 @@ export const SKR04_2026: IChart = {
2629
2962
  "accountType": "expense",
2630
2963
  "securitiesRole": "writedown_other_current",
2631
2964
  "hgb275Position": "GuV 8",
2965
+ "bwaLine": "depreciation",
2632
2966
  "euerExclusion": "valuation",
2633
2967
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
2634
2968
  "validFrom": 2026
@@ -2640,6 +2974,7 @@ export const SKR04_2026: IChart = {
2640
2974
  "accountType": "revenue",
2641
2975
  "securitiesRole": "income_fixed",
2642
2976
  "hgb275Position": "GuV 10",
2977
+ "bwaLine": "other_neutral_income",
2643
2978
  "euer": {
2644
2979
  "kennzahl": 103
2645
2980
  },
@@ -2654,6 +2989,7 @@ export const SKR04_2026: IChart = {
2654
2989
  "securitiesRole": "income_fixed",
2655
2990
  "taxRule": "estg_3_40_kstg_8b",
2656
2991
  "hgb275Position": "GuV 10",
2992
+ "bwaLine": "other_neutral_income",
2657
2993
  "euer": {
2658
2994
  "kennzahl": 103
2659
2995
  },
@@ -2666,6 +3002,7 @@ export const SKR04_2026: IChart = {
2666
3002
  "accountClass": 7,
2667
3003
  "accountType": "revenue",
2668
3004
  "hgb275Position": "GuV 11",
3005
+ "bwaLine": "interest_income",
2669
3006
  "euer": {
2670
3007
  "kennzahl": 103
2671
3008
  },
@@ -2680,6 +3017,7 @@ export const SKR04_2026: IChart = {
2680
3017
  "securitiesRole": "income_current",
2681
3018
  "taxRule": "estg_3_40_kstg_8b",
2682
3019
  "hgb275Position": "GuV 11",
3020
+ "bwaLine": "interest_income",
2683
3021
  "euer": {
2684
3022
  "kennzahl": 103
2685
3023
  },
@@ -2693,6 +3031,7 @@ export const SKR04_2026: IChart = {
2693
3031
  "accountType": "revenue",
2694
3032
  "securitiesRole": "income_current",
2695
3033
  "hgb275Position": "GuV 11",
3034
+ "bwaLine": "interest_income",
2696
3035
  "euer": {
2697
3036
  "kennzahl": 103
2698
3037
  },
@@ -2706,6 +3045,7 @@ export const SKR04_2026: IChart = {
2706
3045
  "accountType": "expense",
2707
3046
  "securitiesRole": "writedown_fixed_lasting",
2708
3047
  "hgb275Position": "GuV 12",
3048
+ "bwaLine": "other_neutral_expense",
2709
3049
  "euerExclusion": "valuation",
2710
3050
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
2711
3051
  "validFrom": 2026
@@ -2718,6 +3058,7 @@ export const SKR04_2026: IChart = {
2718
3058
  "securitiesRole": "writedown_fixed_temporary",
2719
3059
  "commercialOnly": true,
2720
3060
  "hgb275Position": "GuV 12",
3061
+ "bwaLine": "other_neutral_expense",
2721
3062
  "euerExclusion": "valuation",
2722
3063
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there; marked HB), and vs public oracle (2026-10-07)",
2723
3064
  "validFrom": 2026
@@ -2730,6 +3071,7 @@ export const SKR04_2026: IChart = {
2730
3071
  "securitiesRole": "writedown_fixed_lasting",
2731
3072
  "taxRule": "estg_3_40_kstg_8b",
2732
3073
  "hgb275Position": "GuV 12",
3074
+ "bwaLine": "other_neutral_expense",
2733
3075
  "euerExclusion": "valuation",
2734
3076
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
2735
3077
  "validFrom": 2026
@@ -2741,6 +3083,7 @@ export const SKR04_2026: IChart = {
2741
3083
  "accountType": "expense",
2742
3084
  "securitiesRole": "writedown_current",
2743
3085
  "hgb275Position": "GuV 12",
3086
+ "bwaLine": "other_neutral_expense",
2744
3087
  "euerExclusion": "valuation",
2745
3088
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
2746
3089
  "validFrom": 2026
@@ -2753,6 +3096,7 @@ export const SKR04_2026: IChart = {
2753
3096
  "securitiesRole": "writedown_current",
2754
3097
  "taxRule": "estg_3_40_kstg_8b",
2755
3098
  "hgb275Position": "GuV 12",
3099
+ "bwaLine": "other_neutral_expense",
2756
3100
  "euerExclusion": "valuation",
2757
3101
  "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
2758
3102
  "validFrom": 2026
@@ -2763,6 +3107,7 @@ export const SKR04_2026: IChart = {
2763
3107
  "accountClass": 7,
2764
3108
  "accountType": "expense",
2765
3109
  "hgb275Position": "GuV 13",
3110
+ "bwaLine": "interest_expense",
2766
3111
  "euer": {
2767
3112
  "kennzahl": 234
2768
3113
  },
@@ -2776,6 +3121,7 @@ export const SKR04_2026: IChart = {
2776
3121
  "accountType": "expense",
2777
3122
  "securitiesRole": "margin_interest",
2778
3123
  "hgb275Position": "GuV 13",
3124
+ "bwaLine": "interest_expense",
2779
3125
  "euer": {
2780
3126
  "kennzahl": 234
2781
3127
  },
@@ -2789,6 +3135,7 @@ export const SKR04_2026: IChart = {
2789
3135
  "accountType": "expense",
2790
3136
  "securitiesRole": "borrow_fees",
2791
3137
  "hgb275Position": "GuV 13",
3138
+ "bwaLine": "interest_expense",
2792
3139
  "euer": {
2793
3140
  "kennzahl": 234
2794
3141
  },
@@ -2801,6 +3148,7 @@ export const SKR04_2026: IChart = {
2801
3148
  "accountClass": 7,
2802
3149
  "accountType": "expense",
2803
3150
  "hgb275Position": "GuV 14",
3151
+ "bwaLine": "income_taxes",
2804
3152
  "euer": {
2805
3153
  "kennzahl": 168
2806
3154
  },
@@ -2813,6 +3161,7 @@ export const SKR04_2026: IChart = {
2813
3161
  "accountClass": 7,
2814
3162
  "accountType": "expense",
2815
3163
  "hgb275Position": "GuV 14",
3164
+ "bwaLine": "income_taxes",
2816
3165
  "euer": {
2817
3166
  "kennzahl": 168
2818
3167
  },
@@ -2825,6 +3174,7 @@ export const SKR04_2026: IChart = {
2825
3174
  "accountClass": 7,
2826
3175
  "accountType": "expense",
2827
3176
  "hgb275Position": "GuV 14",
3177
+ "bwaLine": "income_taxes",
2828
3178
  "euer": {
2829
3179
  "kennzahl": 168
2830
3180
  },
@@ -2838,6 +3188,7 @@ export const SKR04_2026: IChart = {
2838
3188
  "accountType": "expense",
2839
3189
  "securitiesRole": "capital_gains_tax",
2840
3190
  "hgb275Position": "GuV 14",
3191
+ "bwaLine": "income_taxes",
2841
3192
  "euer": {
2842
3193
  "kennzahl": 122
2843
3194
  },
@@ -2851,6 +3202,7 @@ export const SKR04_2026: IChart = {
2851
3202
  "accountType": "expense",
2852
3203
  "securitiesRole": "capital_gains_tax_soli",
2853
3204
  "hgb275Position": "GuV 14",
3205
+ "bwaLine": "income_taxes",
2854
3206
  "euer": {
2855
3207
  "kennzahl": 122
2856
3208
  },
@@ -2864,6 +3216,7 @@ export const SKR04_2026: IChart = {
2864
3216
  "accountType": "expense",
2865
3217
  "securitiesRole": "foreign_tax_exempt_income",
2866
3218
  "hgb275Position": "GuV 14",
3219
+ "bwaLine": "income_taxes",
2867
3220
  "euer": {
2868
3221
  "kennzahl": 122
2869
3222
  },
@@ -2877,6 +3230,7 @@ export const SKR04_2026: IChart = {
2877
3230
  "accountType": "expense",
2878
3231
  "securitiesRole": "foreign_withholding_tax",
2879
3232
  "hgb275Position": "GuV 14",
3233
+ "bwaLine": "income_taxes",
2880
3234
  "euer": {
2881
3235
  "kennzahl": 122
2882
3236
  },
@@ -2888,6 +3242,7 @@ export const SKR04_2026: IChart = {
2888
3242
  "accountName": "Saldenvorträge Sachkonten",
2889
3243
  "accountClass": 9,
2890
3244
  "accountType": "equity",
3245
+ "hgb266Exclusion": "technical",
2891
3246
  "euerExclusion": "closing",
2892
3247
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
2893
3248
  "validFrom": 2026
@@ -2898,6 +3253,9 @@ export const SKR04_2026: IChart = {
2898
3253
  "accountClass": 9,
2899
3254
  "accountType": "asset",
2900
3255
  "hgb266Position": "Aktiva B.II.1",
3256
+ "balanceRule": {
3257
+ "creditPosition": "Passiva C.4"
3258
+ },
2901
3259
  "euerExclusion": "closing",
2902
3260
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
2903
3261
  "validFrom": 2026
@@ -2908,6 +3266,9 @@ export const SKR04_2026: IChart = {
2908
3266
  "accountClass": 9,
2909
3267
  "accountType": "liability",
2910
3268
  "hgb266Position": "Passiva C.4",
3269
+ "balanceRule": {
3270
+ "debitPosition": "Aktiva B.II.1"
3271
+ },
2911
3272
  "euerExclusion": "closing",
2912
3273
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
2913
3274
  "validFrom": 2026
@@ -2917,6 +3278,7 @@ export const SKR04_2026: IChart = {
2917
3278
  "accountName": "Gewinn- und Verlustkonto (Abschluss)",
2918
3279
  "accountClass": 9,
2919
3280
  "accountType": "equity",
3281
+ "hgb266Exclusion": "technical",
2920
3282
  "euerExclusion": "closing",
2921
3283
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
2922
3284
  "validFrom": 2026
@@ -2927,6 +3289,9 @@ export const SKR04_2026: IChart = {
2927
3289
  "accountClass": 9,
2928
3290
  "accountType": "asset",
2929
3291
  "hgb266Position": "Aktiva B.II.1",
3292
+ "balanceRule": {
3293
+ "creditPosition": "Passiva C.4"
3294
+ },
2930
3295
  "euerExclusion": "valuation",
2931
3296
  "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)",
2932
3297
  "validFrom": 2026
@@ -2967,6 +3332,9 @@ export const SKR04_2026: IChart = {
2967
3332
  "accountClass": 9,
2968
3333
  "accountType": "liability",
2969
3334
  "hgb266Position": "Passiva C.4",
3335
+ "balanceRule": {
3336
+ "debitPosition": "Aktiva B.II.1"
3337
+ },
2970
3338
  "euerExclusion": "valuation",
2971
3339
  "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)",
2972
3340
  "validFrom": 2026
@@ -2986,6 +3354,7 @@ export const SKR04_2026: IChart = {
2986
3354
  "accountName": "Statistisches Gegenkonto",
2987
3355
  "accountClass": 9,
2988
3356
  "accountType": "equity",
3357
+ "hgb266Exclusion": "technical",
2989
3358
  "euerExclusion": "closing",
2990
3359
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
2991
3360
  "validFrom": 2026