@fin.cx/chartdata 3.2.0 → 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 (24) 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.js +7 -1
  8. package/dist_ts/chartdata.lookup.js +4 -2
  9. package/dist_ts/chartdata.types.d.ts +31 -1
  10. package/dist_ts/data/skr03.2026.js +276 -1
  11. package/dist_ts/data/skr04.2026.js +261 -1
  12. package/dist_ts/index.d.ts +1 -0
  13. package/dist_ts/index.js +2 -1
  14. package/package.json +4 -4
  15. package/readme.md +135 -0
  16. package/ts/00_commitinfo_data.ts +1 -1
  17. package/ts/chartdata.bwa.ts +74 -0
  18. package/ts/chartdata.hgb.ts +2 -0
  19. package/ts/chartdata.individual.ts +6 -0
  20. package/ts/chartdata.lookup.ts +3 -1
  21. package/ts/chartdata.types.ts +68 -1
  22. package/ts/data/skr03.2026.ts +275 -0
  23. package/ts/data/skr04.2026.ts +260 -0
  24. 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",
557
+ "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": {
602
+ "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": {
637
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  "debitKennzahl": 183,
638
689
  "creditKennzahl": 103
@@ -734,6 +785,9 @@ export const SKR03_2026: IChart = {
734
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  "accountClass": 1,
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786
  "accountType": "liability",
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  "hgb266Position": "Passiva C.8",
788
+ "balanceRule": {
789
+ "debitPosition": "Aktiva B.II.4"
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+ },
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  "euer": {
738
792
  "debitKennzahl": 183,
739
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  "creditKennzahl": 103
@@ -747,6 +801,9 @@ export const SKR03_2026: IChart = {
747
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  "accountClass": 1,
748
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  "accountType": "liability",
749
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  "hgb266Position": "Passiva C.8",
804
+ "balanceRule": {
805
+ "debitPosition": "Aktiva B.II.4"
806
+ },
750
807
  "euer": {
751
808
  "debitKennzahl": 183,
752
809
  "creditKennzahl": 103
@@ -760,6 +817,10 @@ export const SKR03_2026: IChart = {
760
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  "accountClass": 1,
761
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  "accountType": "liability",
762
819
  "hgb266Position": "Passiva C.8",
820
+ "balanceRule": {
821
+ "debitPosition": "Aktiva B.II.4",
822
+ "vatNetGroup": "vat_current_year"
823
+ },
763
824
  "euer": {
764
825
  "kennzahl": 140
765
826
  },
@@ -772,6 +833,10 @@ export const SKR03_2026: IChart = {
772
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  "accountClass": 1,
773
834
  "accountType": "liability",
774
835
  "hgb266Position": "Passiva C.8",
836
+ "balanceRule": {
837
+ "debitPosition": "Aktiva B.II.4",
838
+ "vatNetGroup": "vat_current_year"
839
+ },
775
840
  "euer": {
776
841
  "kennzahl": 140
777
842
  },
@@ -784,6 +849,10 @@ export const SKR03_2026: IChart = {
784
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  "accountClass": 1,
785
850
  "accountType": "liability",
786
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  "hgb266Position": "Passiva C.8",
852
+ "balanceRule": {
853
+ "debitPosition": "Aktiva B.II.4",
854
+ "vatNetGroup": "vat_current_year"
855
+ },
787
856
  "euerExclusion": "reverse_charge",
788
857
  "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)",
789
858
  "validFrom": 2026
@@ -794,6 +863,10 @@ export const SKR03_2026: IChart = {
794
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  "accountClass": 1,
795
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  "accountType": "liability",
796
865
  "hgb266Position": "Passiva C.8",
866
+ "balanceRule": {
867
+ "debitPosition": "Aktiva B.II.4",
868
+ "vatNetGroup": "vat_current_year"
869
+ },
797
870
  "euer": {
798
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  "kennzahl": 140
799
872
  },
@@ -806,6 +879,10 @@ export const SKR03_2026: IChart = {
806
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  "accountClass": 1,
807
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  "accountType": "liability",
808
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  "hgb266Position": "Passiva C.8",
882
+ "balanceRule": {
883
+ "debitPosition": "Aktiva B.II.4",
884
+ "vatNetGroup": "vat_current_year"
885
+ },
809
886
  "euer": {
810
887
  "debitKennzahl": 186,
811
888
  "creditKennzahl": 141
@@ -819,6 +896,10 @@ export const SKR03_2026: IChart = {
819
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  "accountClass": 1,
820
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  "accountType": "liability",
821
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  "hgb266Position": "Passiva C.8",
899
+ "balanceRule": {
900
+ "debitPosition": "Aktiva B.II.4",
901
+ "vatNetGroup": "vat_current_year"
902
+ },
822
903
  "euer": {
823
904
  "debitKennzahl": 186,
824
905
  "creditKennzahl": 141
@@ -832,6 +913,10 @@ export const SKR03_2026: IChart = {
832
913
  "accountClass": 1,
833
914
  "accountType": "liability",
834
915
  "hgb266Position": "Passiva C.8",
916
+ "balanceRule": {
917
+ "debitPosition": "Aktiva B.II.4",
918
+ "vatNetGroup": "vat_current_year"
919
+ },
835
920
  "euerExclusion": "reverse_charge",
836
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)",
837
922
  "validFrom": 2026
@@ -842,6 +927,10 @@ export const SKR03_2026: IChart = {
842
927
  "accountClass": 1,
843
928
  "accountType": "liability",
844
929
  "hgb266Position": "Passiva C.8",
930
+ "balanceRule": {
931
+ "debitPosition": "Aktiva B.II.4",
932
+ "vatNetGroup": "vat_current_year"
933
+ },
845
934
  "euerExclusion": "reverse_charge",
846
935
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
847
936
  "validFrom": 2026
@@ -852,6 +941,9 @@ export const SKR03_2026: IChart = {
852
941
  "accountClass": 1,
853
942
  "accountType": "liability",
854
943
  "hgb266Position": "Passiva C.8",
944
+ "balanceRule": {
945
+ "debitPosition": "Aktiva B.II.4"
946
+ },
855
947
  "euer": {
856
948
  "debitKennzahl": 186,
857
949
  "creditKennzahl": 141
@@ -865,6 +957,9 @@ export const SKR03_2026: IChart = {
865
957
  "accountClass": 1,
866
958
  "accountType": "liability",
867
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  "hgb266Position": "Passiva C.8",
960
+ "balanceRule": {
961
+ "debitPosition": "Aktiva B.II.4"
962
+ },
868
963
  "euer": {
869
964
  "debitKennzahl": 186,
870
965
  "creditKennzahl": 141
@@ -888,6 +983,12 @@ export const SKR03_2026: IChart = {
888
983
  "accountClass": 1,
889
984
  "accountType": "equity",
890
985
  "hgb266Position": "Passiva A.I",
986
+ "balanceRule": {
987
+ "legalForms": [
988
+ "sole_trader",
989
+ "partnership"
990
+ ]
991
+ },
891
992
  "euer": {
892
993
  "kennzahl": 122
893
994
  },
@@ -900,6 +1001,12 @@ export const SKR03_2026: IChart = {
900
1001
  "accountClass": 1,
901
1002
  "accountType": "equity",
902
1003
  "hgb266Position": "Passiva A.I",
1004
+ "balanceRule": {
1005
+ "legalForms": [
1006
+ "sole_trader",
1007
+ "partnership"
1008
+ ]
1009
+ },
903
1010
  "euer": {
904
1011
  "kennzahl": 123
905
1012
  },
@@ -912,6 +1019,7 @@ export const SKR03_2026: IChart = {
912
1019
  "accountClass": 2,
913
1020
  "accountType": "expense",
914
1021
  "hgb275Position": "GuV 13",
1022
+ "bwaLine": "interest_expense",
915
1023
  "euer": {
916
1024
  "kennzahl": 234
917
1025
  },
@@ -925,6 +1033,7 @@ export const SKR03_2026: IChart = {
925
1033
  "accountType": "expense",
926
1034
  "securitiesRole": "margin_interest",
927
1035
  "hgb275Position": "GuV 13",
1036
+ "bwaLine": "interest_expense",
928
1037
  "euer": {
929
1038
  "kennzahl": 234
930
1039
  },
@@ -938,6 +1047,7 @@ export const SKR03_2026: IChart = {
938
1047
  "accountType": "expense",
939
1048
  "securitiesRole": "borrow_fees",
940
1049
  "hgb275Position": "GuV 13",
1050
+ "bwaLine": "interest_expense",
941
1051
  "euer": {
942
1052
  "kennzahl": 234
943
1053
  },
@@ -950,6 +1060,7 @@ export const SKR03_2026: IChart = {
950
1060
  "accountClass": 2,
951
1061
  "accountType": "expense",
952
1062
  "hgb275Position": "GuV 8",
1063
+ "bwaLine": "other_neutral_expense",
953
1064
  "euer": {
954
1065
  "kennzahl": 183
955
1066
  },
@@ -962,6 +1073,7 @@ export const SKR03_2026: IChart = {
962
1073
  "accountClass": 2,
963
1074
  "accountType": "expense",
964
1075
  "hgb275Position": "GuV 8",
1076
+ "bwaLine": "other_neutral_expense",
965
1077
  "euerExclusion": "valuation",
966
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)",
967
1079
  "validFrom": 2026
@@ -972,6 +1084,7 @@ export const SKR03_2026: IChart = {
972
1084
  "accountClass": 2,
973
1085
  "accountType": "expense",
974
1086
  "hgb275Position": "GuV 8",
1087
+ "bwaLine": "other_neutral_expense",
975
1088
  "euerExclusion": "valuation",
976
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)",
977
1090
  "validFrom": 2026
@@ -982,6 +1095,7 @@ export const SKR03_2026: IChart = {
982
1095
  "accountClass": 2,
983
1096
  "accountType": "expense",
984
1097
  "hgb275Position": "GuV 14",
1098
+ "bwaLine": "income_taxes",
985
1099
  "euer": {
986
1100
  "kennzahl": 168
987
1101
  },
@@ -994,6 +1108,7 @@ export const SKR03_2026: IChart = {
994
1108
  "accountClass": 2,
995
1109
  "accountType": "expense",
996
1110
  "hgb275Position": "GuV 14",
1111
+ "bwaLine": "income_taxes",
997
1112
  "euer": {
998
1113
  "kennzahl": 168
999
1114
  },
@@ -1007,6 +1122,7 @@ export const SKR03_2026: IChart = {
1007
1122
  "accountType": "expense",
1008
1123
  "securitiesRole": "capital_gains_tax",
1009
1124
  "hgb275Position": "GuV 14",
1125
+ "bwaLine": "income_taxes",
1010
1126
  "euer": {
1011
1127
  "kennzahl": 122
1012
1128
  },
@@ -1020,6 +1136,7 @@ export const SKR03_2026: IChart = {
1020
1136
  "accountType": "expense",
1021
1137
  "securitiesRole": "capital_gains_tax_soli",
1022
1138
  "hgb275Position": "GuV 14",
1139
+ "bwaLine": "income_taxes",
1023
1140
  "euer": {
1024
1141
  "kennzahl": 122
1025
1142
  },
@@ -1033,6 +1150,7 @@ export const SKR03_2026: IChart = {
1033
1150
  "accountType": "expense",
1034
1151
  "securitiesRole": "foreign_tax_exempt_income",
1035
1152
  "hgb275Position": "GuV 14",
1153
+ "bwaLine": "income_taxes",
1036
1154
  "euer": {
1037
1155
  "kennzahl": 122
1038
1156
  },
@@ -1046,6 +1164,7 @@ export const SKR03_2026: IChart = {
1046
1164
  "accountType": "expense",
1047
1165
  "securitiesRole": "foreign_withholding_tax",
1048
1166
  "hgb275Position": "GuV 14",
1167
+ "bwaLine": "income_taxes",
1049
1168
  "euer": {
1050
1169
  "kennzahl": 122
1051
1170
  },
@@ -1058,6 +1177,7 @@ export const SKR03_2026: IChart = {
1058
1177
  "accountClass": 2,
1059
1178
  "accountType": "expense",
1060
1179
  "hgb275Position": "GuV 8",
1180
+ "bwaLine": "other_neutral_expense",
1061
1181
  "euer": {
1062
1182
  "kennzahl": 183
1063
1183
  },
@@ -1071,6 +1191,7 @@ export const SKR03_2026: IChart = {
1071
1191
  "accountType": "expense",
1072
1192
  "accountRole": "disposal_book_value",
1073
1193
  "hgb275Position": "GuV 8",
1194
+ "bwaLine": "other_neutral_expense",
1074
1195
  "euer": {
1075
1196
  "kennzahl": 135
1076
1197
  },
@@ -1084,6 +1205,7 @@ export const SKR03_2026: IChart = {
1084
1205
  "accountType": "expense",
1085
1206
  "accountRole": "disposal_book_value",
1086
1207
  "hgb275Position": "GuV 8",
1208
+ "bwaLine": "other_neutral_expense",
1087
1209
  "euer": {
1088
1210
  "kennzahl": 135
1089
1211
  },
@@ -1098,6 +1220,7 @@ export const SKR03_2026: IChart = {
1098
1220
  "accountRole": "disposal_book_value",
1099
1221
  "securitiesRole": "book_value_fixed_loss",
1100
1222
  "hgb275Position": "GuV 8",
1223
+ "bwaLine": "other_neutral_expense",
1101
1224
  "euer": {
1102
1225
  "kennzahl": 135
1103
1226
  },
@@ -1113,6 +1236,7 @@ export const SKR03_2026: IChart = {
1113
1236
  "securitiesRole": "book_value_fixed_loss",
1114
1237
  "taxRule": "estg_3_40_kstg_8b",
1115
1238
  "hgb275Position": "GuV 8",
1239
+ "bwaLine": "other_neutral_expense",
1116
1240
  "euer": {
1117
1241
  "kennzahl": 135
1118
1242
  },
@@ -1126,6 +1250,7 @@ export const SKR03_2026: IChart = {
1126
1250
  "accountType": "expense",
1127
1251
  "accountRole": "disposal_book_value",
1128
1252
  "hgb275Position": "GuV 4",
1253
+ "bwaLine": "other_neutral_income",
1129
1254
  "euer": {
1130
1255
  "kennzahl": 135
1131
1256
  },
@@ -1139,6 +1264,7 @@ export const SKR03_2026: IChart = {
1139
1264
  "accountType": "expense",
1140
1265
  "accountRole": "disposal_book_value",
1141
1266
  "hgb275Position": "GuV 4",
1267
+ "bwaLine": "other_neutral_income",
1142
1268
  "euer": {
1143
1269
  "kennzahl": 135
1144
1270
  },
@@ -1153,6 +1279,7 @@ export const SKR03_2026: IChart = {
1153
1279
  "accountRole": "disposal_book_value",
1154
1280
  "securitiesRole": "book_value_fixed_gain",
1155
1281
  "hgb275Position": "GuV 4",
1282
+ "bwaLine": "other_neutral_income",
1156
1283
  "euer": {
1157
1284
  "kennzahl": 135
1158
1285
  },
@@ -1168,6 +1295,7 @@ export const SKR03_2026: IChart = {
1168
1295
  "securitiesRole": "book_value_fixed_gain",
1169
1296
  "taxRule": "estg_3_40_kstg_8b",
1170
1297
  "hgb275Position": "GuV 4",
1298
+ "bwaLine": "other_neutral_income",
1171
1299
  "euer": {
1172
1300
  "kennzahl": 135
1173
1301
  },
@@ -1181,6 +1309,7 @@ export const SKR03_2026: IChart = {
1181
1309
  "accountType": "expense",
1182
1310
  "securitiesRole": "sale_loss_current",
1183
1311
  "hgb275Position": "GuV 8",
1312
+ "bwaLine": "other_neutral_expense",
1184
1313
  "euer": {
1185
1314
  "kennzahl": 100
1186
1315
  },
@@ -1195,6 +1324,7 @@ export const SKR03_2026: IChart = {
1195
1324
  "securitiesRole": "sale_loss_current",
1196
1325
  "taxRule": "estg_3_40_kstg_8b",
1197
1326
  "hgb275Position": "GuV 8",
1327
+ "bwaLine": "other_neutral_expense",
1198
1328
  "euer": {
1199
1329
  "kennzahl": 100
1200
1330
  },
@@ -1208,6 +1338,7 @@ export const SKR03_2026: IChart = {
1208
1338
  "accountType": "revenue",
1209
1339
  "securitiesRole": "income_fixed",
1210
1340
  "hgb275Position": "GuV 10",
1341
+ "bwaLine": "other_neutral_income",
1211
1342
  "euer": {
1212
1343
  "kennzahl": 103
1213
1344
  },
@@ -1222,6 +1353,7 @@ export const SKR03_2026: IChart = {
1222
1353
  "securitiesRole": "income_fixed",
1223
1354
  "taxRule": "estg_3_40_kstg_8b",
1224
1355
  "hgb275Position": "GuV 10",
1356
+ "bwaLine": "other_neutral_income",
1225
1357
  "euer": {
1226
1358
  "kennzahl": 103
1227
1359
  },
@@ -1234,6 +1366,7 @@ export const SKR03_2026: IChart = {
1234
1366
  "accountClass": 2,
1235
1367
  "accountType": "revenue",
1236
1368
  "hgb275Position": "GuV 11",
1369
+ "bwaLine": "interest_income",
1237
1370
  "euer": {
1238
1371
  "kennzahl": 103
1239
1372
  },
@@ -1247,6 +1380,7 @@ export const SKR03_2026: IChart = {
1247
1380
  "accountType": "revenue",
1248
1381
  "securitiesRole": "income_current",
1249
1382
  "hgb275Position": "GuV 11",
1383
+ "bwaLine": "interest_income",
1250
1384
  "euer": {
1251
1385
  "kennzahl": 103
1252
1386
  },
@@ -1261,6 +1395,7 @@ export const SKR03_2026: IChart = {
1261
1395
  "securitiesRole": "income_current",
1262
1396
  "taxRule": "estg_3_40_kstg_8b",
1263
1397
  "hgb275Position": "GuV 11",
1398
+ "bwaLine": "interest_income",
1264
1399
  "euer": {
1265
1400
  "kennzahl": 103
1266
1401
  },
@@ -1273,6 +1408,7 @@ export const SKR03_2026: IChart = {
1273
1408
  "accountClass": 2,
1274
1409
  "accountType": "revenue",
1275
1410
  "hgb275Position": "GuV 4",
1411
+ "bwaLine": "other_neutral_income",
1276
1412
  "euer": {
1277
1413
  "kennzahl": 103
1278
1414
  },
@@ -1285,6 +1421,7 @@ export const SKR03_2026: IChart = {
1285
1421
  "accountClass": 2,
1286
1422
  "accountType": "revenue",
1287
1423
  "hgb275Position": "GuV 4",
1424
+ "bwaLine": "other_neutral_income",
1288
1425
  "euerExclusion": "valuation",
1289
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)",
1290
1427
  "validFrom": 2026
@@ -1295,6 +1432,7 @@ export const SKR03_2026: IChart = {
1295
1432
  "accountClass": 2,
1296
1433
  "accountType": "revenue",
1297
1434
  "hgb275Position": "GuV 4",
1435
+ "bwaLine": "other_neutral_income",
1298
1436
  "euerExclusion": "valuation",
1299
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)",
1300
1438
  "validFrom": 2026
@@ -1305,6 +1443,7 @@ export const SKR03_2026: IChart = {
1305
1443
  "accountClass": 2,
1306
1444
  "accountType": "revenue",
1307
1445
  "hgb275Position": "GuV 4",
1446
+ "bwaLine": "other_operating_income",
1308
1447
  "euer": {
1309
1448
  "kennzahl": 112
1310
1449
  },
@@ -1318,6 +1457,7 @@ export const SKR03_2026: IChart = {
1318
1457
  "accountType": "revenue",
1319
1458
  "securitiesRole": "writeup_fixed",
1320
1459
  "hgb275Position": "GuV 4",
1460
+ "bwaLine": "other_neutral_income",
1321
1461
  "euerExclusion": "valuation",
1322
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)",
1323
1463
  "validFrom": 2026
@@ -1330,6 +1470,7 @@ export const SKR03_2026: IChart = {
1330
1470
  "securitiesRole": "writeup",
1331
1471
  "taxRule": "estg_3_40_kstg_8b",
1332
1472
  "hgb275Position": "GuV 4",
1473
+ "bwaLine": "other_neutral_income",
1333
1474
  "euerExclusion": "valuation",
1334
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)",
1335
1476
  "validFrom": 2026
@@ -1341,6 +1482,7 @@ export const SKR03_2026: IChart = {
1341
1482
  "accountType": "revenue",
1342
1483
  "securitiesRole": "writeup_current",
1343
1484
  "hgb275Position": "GuV 4",
1485
+ "bwaLine": "other_neutral_income",
1344
1486
  "euerExclusion": "valuation",
1345
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)",
1346
1488
  "validFrom": 2026
@@ -1352,6 +1494,7 @@ export const SKR03_2026: IChart = {
1352
1494
  "accountType": "revenue",
1353
1495
  "securitiesRole": "sale_gain_current",
1354
1496
  "hgb275Position": "GuV 4",
1497
+ "bwaLine": "other_neutral_income",
1355
1498
  "euer": {
1356
1499
  "kennzahl": 103
1357
1500
  },
@@ -1366,6 +1509,7 @@ export const SKR03_2026: IChart = {
1366
1509
  "securitiesRole": "sale_gain_current",
1367
1510
  "taxRule": "estg_3_40_kstg_8b",
1368
1511
  "hgb275Position": "GuV 4",
1512
+ "bwaLine": "other_neutral_income",
1369
1513
  "euer": {
1370
1514
  "kennzahl": 103
1371
1515
  },
@@ -1379,6 +1523,7 @@ export const SKR03_2026: IChart = {
1379
1523
  "accountType": "revenue",
1380
1524
  "securitiesRole": "provision_release",
1381
1525
  "hgb275Position": "GuV 4",
1526
+ "bwaLine": "other_operating_income",
1382
1527
  "euerExclusion": "valuation",
1383
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)",
1384
1529
  "validFrom": 2026
@@ -1389,6 +1534,7 @@ export const SKR03_2026: IChart = {
1389
1534
  "accountClass": 2,
1390
1535
  "accountType": "revenue",
1391
1536
  "hgb275Position": "GuV 4",
1537
+ "bwaLine": "other_operating_income",
1392
1538
  "euer": {
1393
1539
  "kennzahl": 103
1394
1540
  },
@@ -1402,6 +1548,7 @@ export const SKR03_2026: IChart = {
1402
1548
  "accountType": "revenue",
1403
1549
  "payrollRole": "levy_refunds",
1404
1550
  "hgb275Position": "GuV 4",
1551
+ "bwaLine": "other_operating_income",
1405
1552
  "euer": {
1406
1553
  "kennzahl": 103
1407
1554
  },
@@ -1414,6 +1561,7 @@ export const SKR03_2026: IChart = {
1414
1561
  "accountClass": 3,
1415
1562
  "accountType": "expense",
1416
1563
  "hgb275Position": "GuV 5",
1564
+ "bwaLine": "material_costs",
1417
1565
  "euer": {
1418
1566
  "kennzahl": 110
1419
1567
  },
@@ -1426,6 +1574,7 @@ export const SKR03_2026: IChart = {
1426
1574
  "accountClass": 3,
1427
1575
  "accountType": "expense",
1428
1576
  "hgb275Position": "GuV 5",
1577
+ "bwaLine": "material_costs",
1429
1578
  "euer": {
1430
1579
  "kennzahl": 100
1431
1580
  },
@@ -1446,6 +1595,7 @@ export const SKR03_2026: IChart = {
1446
1595
  "40"
1447
1596
  ],
1448
1597
  "hgb275Position": "GuV 5",
1598
+ "bwaLine": "material_costs",
1449
1599
  "euer": {
1450
1600
  "kennzahl": 100
1451
1601
  },
@@ -1466,6 +1616,7 @@ export const SKR03_2026: IChart = {
1466
1616
  "40"
1467
1617
  ],
1468
1618
  "hgb275Position": "GuV 5",
1619
+ "bwaLine": "material_costs",
1469
1620
  "euer": {
1470
1621
  "kennzahl": 100
1471
1622
  },
@@ -1486,6 +1637,7 @@ export const SKR03_2026: IChart = {
1486
1637
  "40"
1487
1638
  ],
1488
1639
  "hgb275Position": "GuV 5",
1640
+ "bwaLine": "material_costs",
1489
1641
  "euer": {
1490
1642
  "kennzahl": 100
1491
1643
  },
@@ -1506,6 +1658,7 @@ export const SKR03_2026: IChart = {
1506
1658
  "40"
1507
1659
  ],
1508
1660
  "hgb275Position": "GuV 5",
1661
+ "bwaLine": "material_costs",
1509
1662
  "euer": {
1510
1663
  "kennzahl": 100
1511
1664
  },
@@ -1518,6 +1671,7 @@ export const SKR03_2026: IChart = {
1518
1671
  "accountClass": 3,
1519
1672
  "accountType": "expense",
1520
1673
  "hgb275Position": "GuV 5",
1674
+ "bwaLine": "material_costs",
1521
1675
  "euer": {
1522
1676
  "kennzahl": 100
1523
1677
  },
@@ -1530,6 +1684,7 @@ export const SKR03_2026: IChart = {
1530
1684
  "accountClass": 3,
1531
1685
  "accountType": "expense",
1532
1686
  "hgb275Position": "GuV 5",
1687
+ "bwaLine": "material_costs",
1533
1688
  "euer": {
1534
1689
  "kennzahl": 100
1535
1690
  },
@@ -1542,6 +1697,7 @@ export const SKR03_2026: IChart = {
1542
1697
  "accountClass": 3,
1543
1698
  "accountType": "expense",
1544
1699
  "hgb275Position": "GuV 5",
1700
+ "bwaLine": "material_costs",
1545
1701
  "euerExclusion": "inventory",
1546
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)",
1547
1703
  "validFrom": 2026
@@ -1552,6 +1708,7 @@ export const SKR03_2026: IChart = {
1552
1708
  "accountClass": 3,
1553
1709
  "accountType": "expense",
1554
1710
  "hgb275Position": "GuV 5",
1711
+ "bwaLine": "material_costs",
1555
1712
  "euerExclusion": "inventory",
1556
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)",
1557
1714
  "validFrom": 2026
@@ -1582,6 +1739,7 @@ export const SKR03_2026: IChart = {
1582
1739
  "accountClass": 4,
1583
1740
  "accountType": "expense",
1584
1741
  "hgb275Position": "GuV 6a",
1742
+ "bwaLine": "personnel_costs",
1585
1743
  "euer": {
1586
1744
  "kennzahl": 120
1587
1745
  },
@@ -1595,6 +1753,7 @@ export const SKR03_2026: IChart = {
1595
1753
  "accountType": "expense",
1596
1754
  "payrollRole": "wages",
1597
1755
  "hgb275Position": "GuV 6a",
1756
+ "bwaLine": "personnel_costs",
1598
1757
  "euer": {
1599
1758
  "kennzahl": 120
1600
1759
  },
@@ -1608,6 +1767,7 @@ export const SKR03_2026: IChart = {
1608
1767
  "accountType": "expense",
1609
1768
  "payrollRole": "salaries",
1610
1769
  "hgb275Position": "GuV 6a",
1770
+ "bwaLine": "personnel_costs",
1611
1771
  "euer": {
1612
1772
  "kennzahl": 120
1613
1773
  },
@@ -1621,6 +1781,7 @@ export const SKR03_2026: IChart = {
1621
1781
  "accountType": "expense",
1622
1782
  "payrollRole": "managing_director_salaries",
1623
1783
  "hgb275Position": "GuV 6a",
1784
+ "bwaLine": "personnel_costs",
1624
1785
  "euer": {
1625
1786
  "kennzahl": 120
1626
1787
  },
@@ -1634,6 +1795,7 @@ export const SKR03_2026: IChart = {
1634
1795
  "accountType": "expense",
1635
1796
  "payrollRole": "employer_social_security",
1636
1797
  "hgb275Position": "GuV 6b",
1798
+ "bwaLine": "personnel_costs",
1637
1799
  "euer": {
1638
1800
  "kennzahl": 120
1639
1801
  },
@@ -1647,6 +1809,7 @@ export const SKR03_2026: IChart = {
1647
1809
  "accountType": "expense",
1648
1810
  "payrollRole": "accident_insurance",
1649
1811
  "hgb275Position": "GuV 6b",
1812
+ "bwaLine": "personnel_costs",
1650
1813
  "euer": {
1651
1814
  "kennzahl": 120
1652
1815
  },
@@ -1660,6 +1823,7 @@ export const SKR03_2026: IChart = {
1660
1823
  "accountType": "expense",
1661
1824
  "payrollRole": "minijob_social_security",
1662
1825
  "hgb275Position": "GuV 6b",
1826
+ "bwaLine": "personnel_costs",
1663
1827
  "euer": {
1664
1828
  "kennzahl": 120
1665
1829
  },
@@ -1673,6 +1837,7 @@ export const SKR03_2026: IChart = {
1673
1837
  "accountType": "expense",
1674
1838
  "payrollRole": "benefits_in_kind",
1675
1839
  "hgb275Position": "GuV 6a",
1840
+ "bwaLine": "personnel_costs",
1676
1841
  "euer": {
1677
1842
  "kennzahl": 120
1678
1843
  },
@@ -1686,6 +1851,7 @@ export const SKR03_2026: IChart = {
1686
1851
  "accountType": "expense",
1687
1852
  "payrollRole": "pension",
1688
1853
  "hgb275Position": "GuV 6b",
1854
+ "bwaLine": "personnel_costs",
1689
1855
  "euer": {
1690
1856
  "kennzahl": 120
1691
1857
  },
@@ -1699,6 +1865,7 @@ export const SKR03_2026: IChart = {
1699
1865
  "accountType": "expense",
1700
1866
  "payrollRole": "pension_flat_tax",
1701
1867
  "hgb275Position": "GuV 6b",
1868
+ "bwaLine": "personnel_costs",
1702
1869
  "euer": {
1703
1870
  "kennzahl": 120
1704
1871
  },
@@ -1712,6 +1879,7 @@ export const SKR03_2026: IChart = {
1712
1879
  "accountType": "expense",
1713
1880
  "payrollRole": "capital_formation_benefits",
1714
1881
  "hgb275Position": "GuV 6a",
1882
+ "bwaLine": "personnel_costs",
1715
1883
  "euer": {
1716
1884
  "kennzahl": 120
1717
1885
  },
@@ -1725,6 +1893,7 @@ export const SKR03_2026: IChart = {
1725
1893
  "accountType": "expense",
1726
1894
  "payrollRole": "commuting_allowances",
1727
1895
  "hgb275Position": "GuV 6a",
1896
+ "bwaLine": "personnel_costs",
1728
1897
  "euer": {
1729
1898
  "kennzahl": 120
1730
1899
  },
@@ -1738,6 +1907,7 @@ export const SKR03_2026: IChart = {
1738
1907
  "accountType": "expense",
1739
1908
  "payrollRole": "temporary_wages",
1740
1909
  "hgb275Position": "GuV 6a",
1910
+ "bwaLine": "personnel_costs",
1741
1911
  "euer": {
1742
1912
  "kennzahl": 120
1743
1913
  },
@@ -1751,6 +1921,7 @@ export const SKR03_2026: IChart = {
1751
1921
  "accountType": "expense",
1752
1922
  "payrollRole": "minijob_flat_tax",
1753
1923
  "hgb275Position": "GuV 6a",
1924
+ "bwaLine": "personnel_costs",
1754
1925
  "euer": {
1755
1926
  "kennzahl": 120
1756
1927
  },
@@ -1764,6 +1935,7 @@ export const SKR03_2026: IChart = {
1764
1935
  "accountType": "expense",
1765
1936
  "payrollRole": "minijob_wages",
1766
1937
  "hgb275Position": "GuV 6a",
1938
+ "bwaLine": "personnel_costs",
1767
1939
  "euer": {
1768
1940
  "kennzahl": 120
1769
1941
  },
@@ -1777,6 +1949,7 @@ export const SKR03_2026: IChart = {
1777
1949
  "accountType": "expense",
1778
1950
  "payrollRole": "employee_flat_tax",
1779
1951
  "hgb275Position": "GuV 6a",
1952
+ "bwaLine": "personnel_costs",
1780
1953
  "euer": {
1781
1954
  "kennzahl": 120
1782
1955
  },
@@ -1790,6 +1963,7 @@ export const SKR03_2026: IChart = {
1790
1963
  "accountType": "expense",
1791
1964
  "payrollRole": "temporary_flat_tax",
1792
1965
  "hgb275Position": "GuV 6a",
1966
+ "bwaLine": "personnel_costs",
1793
1967
  "euer": {
1794
1968
  "kennzahl": 120
1795
1969
  },
@@ -1802,6 +1976,7 @@ export const SKR03_2026: IChart = {
1802
1976
  "accountClass": 4,
1803
1977
  "accountType": "expense",
1804
1978
  "hgb275Position": "GuV 8",
1979
+ "bwaLine": "premises_costs",
1805
1980
  "euer": {
1806
1981
  "kennzahl": 150
1807
1982
  },
@@ -1814,6 +1989,7 @@ export const SKR03_2026: IChart = {
1814
1989
  "accountClass": 4,
1815
1990
  "accountType": "expense",
1816
1991
  "hgb275Position": "GuV 8",
1992
+ "bwaLine": "premises_costs",
1817
1993
  "euer": {
1818
1994
  "kennzahl": 151
1819
1995
  },
@@ -1826,6 +2002,7 @@ export const SKR03_2026: IChart = {
1826
2002
  "accountClass": 4,
1827
2003
  "accountType": "expense",
1828
2004
  "hgb275Position": "GuV 14",
2005
+ "bwaLine": "income_taxes",
1829
2006
  "euer": {
1830
2007
  "kennzahl": 168
1831
2008
  },
@@ -1838,6 +2015,7 @@ export const SKR03_2026: IChart = {
1838
2015
  "accountClass": 4,
1839
2016
  "accountType": "expense",
1840
2017
  "hgb275Position": "GuV 8",
2018
+ "bwaLine": "insurance_contributions",
1841
2019
  "euer": {
1842
2020
  "kennzahl": 223
1843
2021
  },
@@ -1850,6 +2028,7 @@ export const SKR03_2026: IChart = {
1850
2028
  "accountClass": 4,
1851
2029
  "accountType": "expense",
1852
2030
  "hgb275Position": "GuV 8",
2031
+ "bwaLine": "insurance_contributions",
1853
2032
  "euer": {
1854
2033
  "kennzahl": 223
1855
2034
  },
@@ -1862,6 +2041,7 @@ export const SKR03_2026: IChart = {
1862
2041
  "accountClass": 4,
1863
2042
  "accountType": "expense",
1864
2043
  "hgb275Position": "GuV 8",
2044
+ "bwaLine": "vehicle_costs",
1865
2045
  "euer": {
1866
2046
  "kennzahl": 146
1867
2047
  },
@@ -1875,6 +2055,7 @@ export const SKR03_2026: IChart = {
1875
2055
  "accountType": "expense",
1876
2056
  "expenseRole": "vehicle_running_costs",
1877
2057
  "hgb275Position": "GuV 8",
2058
+ "bwaLine": "vehicle_costs",
1878
2059
  "euer": {
1879
2060
  "kennzahl": 146
1880
2061
  },
@@ -1887,6 +2068,7 @@ export const SKR03_2026: IChart = {
1887
2068
  "accountClass": 4,
1888
2069
  "accountType": "expense",
1889
2070
  "hgb275Position": "GuV 8",
2071
+ "bwaLine": "advertising_travel_costs",
1890
2072
  "euer": {
1891
2073
  "kennzahl": 224
1892
2074
  },
@@ -1899,6 +2081,7 @@ export const SKR03_2026: IChart = {
1899
2081
  "accountClass": 4,
1900
2082
  "accountType": "expense",
1901
2083
  "hgb275Position": "GuV 8",
2084
+ "bwaLine": "advertising_travel_costs",
1902
2085
  "euer": {
1903
2086
  "kennzahl": 174
1904
2087
  },
@@ -1911,6 +2094,7 @@ export const SKR03_2026: IChart = {
1911
2094
  "accountClass": 4,
1912
2095
  "accountType": "expense",
1913
2096
  "hgb275Position": "GuV 8",
2097
+ "bwaLine": "advertising_travel_costs",
1914
2098
  "euer": {
1915
2099
  "kennzahl": 164
1916
2100
  },
@@ -1924,6 +2108,7 @@ export const SKR03_2026: IChart = {
1924
2108
  "accountType": "expense",
1925
2109
  "expenseRole": "business_meals",
1926
2110
  "hgb275Position": "GuV 8",
2111
+ "bwaLine": "advertising_travel_costs",
1927
2112
  "euer": {
1928
2113
  "kennzahl": 175
1929
2114
  },
@@ -1937,6 +2122,7 @@ export const SKR03_2026: IChart = {
1937
2122
  "accountType": "expense",
1938
2123
  "expenseRole": "business_meals_nondeductible",
1939
2124
  "hgb275Position": "GuV 8",
2125
+ "bwaLine": "advertising_travel_costs",
1940
2126
  "euer": {
1941
2127
  "kennzahl": 165
1942
2128
  },
@@ -1950,6 +2136,7 @@ export const SKR03_2026: IChart = {
1950
2136
  "accountType": "expense",
1951
2137
  "expenseRole": "travel_employee",
1952
2138
  "hgb275Position": "GuV 8",
2139
+ "bwaLine": "advertising_travel_costs",
1953
2140
  "euer": {
1954
2141
  "kennzahl": 120
1955
2142
  },
@@ -1963,6 +2150,7 @@ export const SKR03_2026: IChart = {
1963
2150
  "accountType": "expense",
1964
2151
  "expenseRole": "travel_employee_transport",
1965
2152
  "hgb275Position": "GuV 8",
2153
+ "bwaLine": "advertising_travel_costs",
1966
2154
  "euer": {
1967
2155
  "kennzahl": 120
1968
2156
  },
@@ -1976,6 +2164,7 @@ export const SKR03_2026: IChart = {
1976
2164
  "accountType": "expense",
1977
2165
  "expenseRole": "travel_employee_meals",
1978
2166
  "hgb275Position": "GuV 8",
2167
+ "bwaLine": "advertising_travel_costs",
1979
2168
  "euer": {
1980
2169
  "kennzahl": 120
1981
2170
  },
@@ -1989,6 +2178,7 @@ export const SKR03_2026: IChart = {
1989
2178
  "accountType": "expense",
1990
2179
  "expenseRole": "travel_employee_lodging",
1991
2180
  "hgb275Position": "GuV 8",
2181
+ "bwaLine": "advertising_travel_costs",
1992
2182
  "euer": {
1993
2183
  "kennzahl": 120
1994
2184
  },
@@ -2002,6 +2192,7 @@ export const SKR03_2026: IChart = {
2002
2192
  "accountType": "expense",
2003
2193
  "expenseRole": "mileage_employee",
2004
2194
  "hgb275Position": "GuV 8",
2195
+ "bwaLine": "advertising_travel_costs",
2005
2196
  "euer": {
2006
2197
  "kennzahl": 120
2007
2198
  },
@@ -2014,6 +2205,7 @@ export const SKR03_2026: IChart = {
2014
2205
  "accountClass": 4,
2015
2206
  "accountType": "expense",
2016
2207
  "hgb275Position": "GuV 8",
2208
+ "bwaLine": "advertising_travel_costs",
2017
2209
  "euer": {
2018
2210
  "kennzahl": 221
2019
2211
  },
@@ -2026,6 +2218,7 @@ export const SKR03_2026: IChart = {
2026
2218
  "accountClass": 4,
2027
2219
  "accountType": "expense",
2028
2220
  "hgb275Position": "GuV 8",
2221
+ "bwaLine": "repairs_maintenance",
2029
2222
  "euer": {
2030
2223
  "kennzahl": 225
2031
2224
  },
@@ -2038,6 +2231,7 @@ export const SKR03_2026: IChart = {
2038
2231
  "accountClass": 4,
2039
2232
  "accountType": "expense",
2040
2233
  "hgb275Position": "GuV 8",
2234
+ "bwaLine": "repairs_maintenance",
2041
2235
  "euer": {
2042
2236
  "kennzahl": 225
2043
2237
  },
@@ -2051,6 +2245,7 @@ export const SKR03_2026: IChart = {
2051
2245
  "accountType": "expense",
2052
2246
  "expenseRole": "software",
2053
2247
  "hgb275Position": "GuV 8",
2248
+ "bwaLine": "repairs_maintenance",
2054
2249
  "euer": {
2055
2250
  "kennzahl": 228
2056
2251
  },
@@ -2063,6 +2258,7 @@ export const SKR03_2026: IChart = {
2063
2258
  "accountClass": 4,
2064
2259
  "accountType": "expense",
2065
2260
  "hgb275Position": "GuV 7",
2261
+ "bwaLine": "depreciation",
2066
2262
  "euer": {
2067
2263
  "kennzahl": 130
2068
2264
  },
@@ -2077,6 +2273,7 @@ export const SKR03_2026: IChart = {
2077
2273
  "securitiesRole": "writedown_fixed_temporary",
2078
2274
  "commercialOnly": true,
2079
2275
  "hgb275Position": "GuV 12",
2276
+ "bwaLine": "other_neutral_expense",
2080
2277
  "euerExclusion": "valuation",
2081
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)",
2082
2279
  "validFrom": 2026
@@ -2088,6 +2285,7 @@ export const SKR03_2026: IChart = {
2088
2285
  "accountType": "expense",
2089
2286
  "securitiesRole": "writedown_fixed_lasting",
2090
2287
  "hgb275Position": "GuV 12",
2288
+ "bwaLine": "other_neutral_expense",
2091
2289
  "euerExclusion": "valuation",
2092
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)",
2093
2291
  "validFrom": 2026
@@ -2100,6 +2298,7 @@ export const SKR03_2026: IChart = {
2100
2298
  "securitiesRole": "writedown_fixed_lasting",
2101
2299
  "taxRule": "estg_3_40_kstg_8b",
2102
2300
  "hgb275Position": "GuV 12",
2301
+ "bwaLine": "other_neutral_expense",
2103
2302
  "euerExclusion": "valuation",
2104
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)",
2105
2304
  "validFrom": 2026
@@ -2111,6 +2310,7 @@ export const SKR03_2026: IChart = {
2111
2310
  "accountType": "expense",
2112
2311
  "securitiesRole": "writedown_current",
2113
2312
  "hgb275Position": "GuV 12",
2313
+ "bwaLine": "other_neutral_expense",
2114
2314
  "euerExclusion": "valuation",
2115
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)",
2116
2316
  "validFrom": 2026
@@ -2123,6 +2323,7 @@ export const SKR03_2026: IChart = {
2123
2323
  "securitiesRole": "writedown_current",
2124
2324
  "taxRule": "estg_3_40_kstg_8b",
2125
2325
  "hgb275Position": "GuV 12",
2326
+ "bwaLine": "other_neutral_expense",
2126
2327
  "euerExclusion": "valuation",
2127
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)",
2128
2329
  "validFrom": 2026
@@ -2134,6 +2335,7 @@ export const SKR03_2026: IChart = {
2134
2335
  "accountType": "expense",
2135
2336
  "securitiesRole": "writedown_other_current",
2136
2337
  "hgb275Position": "GuV 8",
2338
+ "bwaLine": "depreciation",
2137
2339
  "euerExclusion": "valuation",
2138
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)",
2139
2341
  "validFrom": 2026
@@ -2145,6 +2347,7 @@ export const SKR03_2026: IChart = {
2145
2347
  "accountType": "expense",
2146
2348
  "expenseRole": "other_operating_expenses",
2147
2349
  "hgb275Position": "GuV 8",
2350
+ "bwaLine": "other_operating_costs",
2148
2351
  "euer": {
2149
2352
  "kennzahl": 183
2150
2353
  },
@@ -2158,6 +2361,7 @@ export const SKR03_2026: IChart = {
2158
2361
  "accountType": "expense",
2159
2362
  "expenseRole": "postage",
2160
2363
  "hgb275Position": "GuV 8",
2364
+ "bwaLine": "other_operating_costs",
2161
2365
  "euer": {
2162
2366
  "kennzahl": 229
2163
2367
  },
@@ -2170,6 +2374,7 @@ export const SKR03_2026: IChart = {
2170
2374
  "accountClass": 4,
2171
2375
  "accountType": "expense",
2172
2376
  "hgb275Position": "GuV 8",
2377
+ "bwaLine": "other_operating_costs",
2173
2378
  "euer": {
2174
2379
  "kennzahl": 280
2175
2380
  },
@@ -2182,6 +2387,7 @@ export const SKR03_2026: IChart = {
2182
2387
  "accountClass": 4,
2183
2388
  "accountType": "expense",
2184
2389
  "hgb275Position": "GuV 8",
2390
+ "bwaLine": "other_operating_costs",
2185
2391
  "euer": {
2186
2392
  "kennzahl": 280
2187
2393
  },
@@ -2195,6 +2401,7 @@ export const SKR03_2026: IChart = {
2195
2401
  "accountType": "expense",
2196
2402
  "expenseRole": "office_supplies",
2197
2403
  "hgb275Position": "GuV 8",
2404
+ "bwaLine": "other_operating_costs",
2198
2405
  "euer": {
2199
2406
  "kennzahl": 229
2200
2407
  },
@@ -2208,6 +2415,7 @@ export const SKR03_2026: IChart = {
2208
2415
  "accountType": "expense",
2209
2416
  "expenseRole": "literature",
2210
2417
  "hgb275Position": "GuV 8",
2418
+ "bwaLine": "other_operating_costs",
2211
2419
  "euer": {
2212
2420
  "kennzahl": 229
2213
2421
  },
@@ -2221,6 +2429,7 @@ export const SKR03_2026: IChart = {
2221
2429
  "accountType": "expense",
2222
2430
  "expenseRole": "training",
2223
2431
  "hgb275Position": "GuV 8",
2432
+ "bwaLine": "other_operating_costs",
2224
2433
  "euer": {
2225
2434
  "kennzahl": 281
2226
2435
  },
@@ -2233,6 +2442,7 @@ export const SKR03_2026: IChart = {
2233
2442
  "accountClass": 4,
2234
2443
  "accountType": "expense",
2235
2444
  "hgb275Position": "GuV 8",
2445
+ "bwaLine": "other_operating_costs",
2236
2446
  "euer": {
2237
2447
  "kennzahl": 194
2238
2448
  },
@@ -2245,6 +2455,7 @@ export const SKR03_2026: IChart = {
2245
2455
  "accountClass": 4,
2246
2456
  "accountType": "expense",
2247
2457
  "hgb275Position": "GuV 8",
2458
+ "bwaLine": "other_operating_costs",
2248
2459
  "euer": {
2249
2460
  "kennzahl": 194
2250
2461
  },
@@ -2257,6 +2468,7 @@ export const SKR03_2026: IChart = {
2257
2468
  "accountClass": 4,
2258
2469
  "accountType": "expense",
2259
2470
  "hgb275Position": "GuV 8",
2471
+ "bwaLine": "other_operating_costs",
2260
2472
  "euer": {
2261
2473
  "kennzahl": 183
2262
2474
  },
@@ -2271,6 +2483,7 @@ export const SKR03_2026: IChart = {
2271
2483
  "securitiesRole": "sale_costs_gain",
2272
2484
  "taxRule": "estg_3_40_kstg_8b",
2273
2485
  "hgb275Position": "GuV 8",
2486
+ "bwaLine": "other_neutral_expense",
2274
2487
  "euer": {
2275
2488
  "kennzahl": 183
2276
2489
  },
@@ -2285,6 +2498,7 @@ export const SKR03_2026: IChart = {
2285
2498
  "securitiesRole": "sale_costs_loss",
2286
2499
  "taxRule": "estg_3_40_kstg_8b",
2287
2500
  "hgb275Position": "GuV 8",
2501
+ "bwaLine": "other_neutral_expense",
2288
2502
  "euer": {
2289
2503
  "kennzahl": 183
2290
2504
  },
@@ -2308,6 +2522,7 @@ export const SKR03_2026: IChart = {
2308
2522
  "role": "base"
2309
2523
  },
2310
2524
  "hgb275Position": "GuV 1",
2525
+ "bwaLine": "revenue",
2311
2526
  "euer": {
2312
2527
  "kennzahl": 103
2313
2528
  },
@@ -2331,6 +2546,7 @@ export const SKR03_2026: IChart = {
2331
2546
  "role": "base"
2332
2547
  },
2333
2548
  "hgb275Position": "GuV 1",
2549
+ "bwaLine": "revenue",
2334
2550
  "euer": {
2335
2551
  "kennzahl": 103
2336
2552
  },
@@ -2354,6 +2570,7 @@ export const SKR03_2026: IChart = {
2354
2570
  "role": "base"
2355
2571
  },
2356
2572
  "hgb275Position": "GuV 1",
2573
+ "bwaLine": "revenue",
2357
2574
  "euer": {
2358
2575
  "kennzahl": 103
2359
2576
  },
@@ -2377,6 +2594,7 @@ export const SKR03_2026: IChart = {
2377
2594
  "role": "base"
2378
2595
  },
2379
2596
  "hgb275Position": "GuV 1",
2597
+ "bwaLine": "revenue",
2380
2598
  "euer": {
2381
2599
  "kennzahl": 103
2382
2600
  },
@@ -2400,6 +2618,7 @@ export const SKR03_2026: IChart = {
2400
2618
  "role": "base"
2401
2619
  },
2402
2620
  "hgb275Position": "GuV 1",
2621
+ "bwaLine": "revenue",
2403
2622
  "euer": {
2404
2623
  "kennzahl": 103
2405
2624
  },
@@ -2423,6 +2642,7 @@ export const SKR03_2026: IChart = {
2423
2642
  "role": "base"
2424
2643
  },
2425
2644
  "hgb275Position": "GuV 1",
2645
+ "bwaLine": "revenue",
2426
2646
  "euer": {
2427
2647
  "kennzahl": 103
2428
2648
  },
@@ -2446,6 +2666,7 @@ export const SKR03_2026: IChart = {
2446
2666
  "role": "base"
2447
2667
  },
2448
2668
  "hgb275Position": "GuV 1",
2669
+ "bwaLine": "revenue",
2449
2670
  "euer": {
2450
2671
  "kennzahl": 103
2451
2672
  },
@@ -2469,6 +2690,7 @@ export const SKR03_2026: IChart = {
2469
2690
  "role": "base"
2470
2691
  },
2471
2692
  "hgb275Position": "GuV 1",
2693
+ "bwaLine": "revenue",
2472
2694
  "euer": {
2473
2695
  "kennzahl": 111
2474
2696
  },
@@ -2481,6 +2703,7 @@ export const SKR03_2026: IChart = {
2481
2703
  "accountClass": 8,
2482
2704
  "accountType": "revenue",
2483
2705
  "hgb275Position": "GuV 1",
2706
+ "bwaLine": "revenue",
2484
2707
  "euer": {
2485
2708
  "kennzahl": 112
2486
2709
  },
@@ -2505,6 +2728,7 @@ export const SKR03_2026: IChart = {
2505
2728
  "role": "base"
2506
2729
  },
2507
2730
  "hgb275Position": "GuV 1",
2731
+ "bwaLine": "revenue",
2508
2732
  "euer": {
2509
2733
  "kennzahl": 103
2510
2734
  },
@@ -2529,6 +2753,7 @@ export const SKR03_2026: IChart = {
2529
2753
  "role": "base"
2530
2754
  },
2531
2755
  "hgb275Position": "GuV 1",
2756
+ "bwaLine": "revenue",
2532
2757
  "euer": {
2533
2758
  "kennzahl": 112
2534
2759
  },
@@ -2545,6 +2770,7 @@ export const SKR03_2026: IChart = {
2545
2770
  "role": "base"
2546
2771
  },
2547
2772
  "hgb275Position": "GuV 1",
2773
+ "bwaLine": "revenue",
2548
2774
  "euer": {
2549
2775
  "kennzahl": 103
2550
2776
  },
@@ -2561,6 +2787,7 @@ export const SKR03_2026: IChart = {
2561
2787
  "role": "base"
2562
2788
  },
2563
2789
  "hgb275Position": "GuV 1",
2790
+ "bwaLine": "revenue",
2564
2791
  "euer": {
2565
2792
  "kennzahl": 103
2566
2793
  },
@@ -2584,6 +2811,7 @@ export const SKR03_2026: IChart = {
2584
2811
  "role": "base"
2585
2812
  },
2586
2813
  "hgb275Position": "GuV 1",
2814
+ "bwaLine": "revenue",
2587
2815
  "euer": {
2588
2816
  "kennzahl": 103
2589
2817
  },
@@ -2607,6 +2835,7 @@ export const SKR03_2026: IChart = {
2607
2835
  "role": "base"
2608
2836
  },
2609
2837
  "hgb275Position": "GuV 1",
2838
+ "bwaLine": "revenue",
2610
2839
  "euer": {
2611
2840
  "kennzahl": 103
2612
2841
  },
@@ -2630,6 +2859,7 @@ export const SKR03_2026: IChart = {
2630
2859
  "role": "base"
2631
2860
  },
2632
2861
  "hgb275Position": "GuV 1",
2862
+ "bwaLine": "revenue",
2633
2863
  "euer": {
2634
2864
  "kennzahl": 103
2635
2865
  },
@@ -2653,6 +2883,7 @@ export const SKR03_2026: IChart = {
2653
2883
  "role": "base"
2654
2884
  },
2655
2885
  "hgb275Position": "GuV 1",
2886
+ "bwaLine": "revenue",
2656
2887
  "euer": {
2657
2888
  "kennzahl": 103
2658
2889
  },
@@ -2677,6 +2908,7 @@ export const SKR03_2026: IChart = {
2677
2908
  "role": "base"
2678
2909
  },
2679
2910
  "hgb275Position": "GuV 1",
2911
+ "bwaLine": "revenue",
2680
2912
  "euer": {
2681
2913
  "kennzahl": 112
2682
2914
  },
@@ -2702,6 +2934,7 @@ export const SKR03_2026: IChart = {
2702
2934
  "role": "base"
2703
2935
  },
2704
2936
  "hgb275Position": "GuV 4",
2937
+ "bwaLine": "other_operating_income",
2705
2938
  "euer": {
2706
2939
  "kennzahl": 112
2707
2940
  },
@@ -2726,6 +2959,7 @@ export const SKR03_2026: IChart = {
2726
2959
  "role": "base"
2727
2960
  },
2728
2961
  "hgb275Position": "GuV 1",
2962
+ "bwaLine": "revenue",
2729
2963
  "euer": {
2730
2964
  "kennzahl": 112
2731
2965
  },
@@ -2750,6 +2984,7 @@ export const SKR03_2026: IChart = {
2750
2984
  "role": "base"
2751
2985
  },
2752
2986
  "hgb275Position": "GuV 1",
2987
+ "bwaLine": "revenue",
2753
2988
  "euer": {
2754
2989
  "kennzahl": 112
2755
2990
  },
@@ -2763,6 +2998,7 @@ export const SKR03_2026: IChart = {
2763
2998
  "accountType": "revenue",
2764
2999
  "accountRole": "asset_sale_proceeds",
2765
3000
  "hgb275Position": "GuV 8",
3001
+ "bwaLine": "other_neutral_expense",
2766
3002
  "euer": {
2767
3003
  "kennzahl": 102
2768
3004
  },
@@ -2788,6 +3024,7 @@ export const SKR03_2026: IChart = {
2788
3024
  "role": "base"
2789
3025
  },
2790
3026
  "hgb275Position": "GuV 8",
3027
+ "bwaLine": "other_neutral_expense",
2791
3028
  "euer": {
2792
3029
  "kennzahl": 102
2793
3030
  },
@@ -2813,6 +3050,7 @@ export const SKR03_2026: IChart = {
2813
3050
  "role": "base"
2814
3051
  },
2815
3052
  "hgb275Position": "GuV 8",
3053
+ "bwaLine": "other_neutral_expense",
2816
3054
  "euer": {
2817
3055
  "kennzahl": 102
2818
3056
  },
@@ -2838,6 +3076,7 @@ export const SKR03_2026: IChart = {
2838
3076
  "role": "base"
2839
3077
  },
2840
3078
  "hgb275Position": "GuV 8",
3079
+ "bwaLine": "other_neutral_expense",
2841
3080
  "euer": {
2842
3081
  "kennzahl": 102
2843
3082
  },
@@ -2863,6 +3102,7 @@ export const SKR03_2026: IChart = {
2863
3102
  "role": "base"
2864
3103
  },
2865
3104
  "hgb275Position": "GuV 8",
3105
+ "bwaLine": "other_neutral_expense",
2866
3106
  "euer": {
2867
3107
  "kennzahl": 102
2868
3108
  },
@@ -2888,6 +3128,7 @@ export const SKR03_2026: IChart = {
2888
3128
  "role": "base"
2889
3129
  },
2890
3130
  "hgb275Position": "GuV 8",
3131
+ "bwaLine": "other_neutral_expense",
2891
3132
  "euer": {
2892
3133
  "kennzahl": 102
2893
3134
  },
@@ -2913,6 +3154,7 @@ export const SKR03_2026: IChart = {
2913
3154
  "role": "base"
2914
3155
  },
2915
3156
  "hgb275Position": "GuV 8",
3157
+ "bwaLine": "other_neutral_expense",
2916
3158
  "euer": {
2917
3159
  "kennzahl": 102
2918
3160
  },
@@ -2937,6 +3179,7 @@ export const SKR03_2026: IChart = {
2937
3179
  "role": "base"
2938
3180
  },
2939
3181
  "hgb275Position": "GuV 8",
3182
+ "bwaLine": "other_neutral_expense",
2940
3183
  "euer": {
2941
3184
  "kennzahl": 102
2942
3185
  },
@@ -2961,6 +3204,7 @@ export const SKR03_2026: IChart = {
2961
3204
  "role": "base"
2962
3205
  },
2963
3206
  "hgb275Position": "GuV 8",
3207
+ "bwaLine": "other_neutral_expense",
2964
3208
  "euer": {
2965
3209
  "kennzahl": 102
2966
3210
  },
@@ -2974,6 +3218,7 @@ export const SKR03_2026: IChart = {
2974
3218
  "accountType": "revenue",
2975
3219
  "accountRole": "asset_sale_proceeds",
2976
3220
  "hgb275Position": "GuV 8",
3221
+ "bwaLine": "other_neutral_expense",
2977
3222
  "euer": {
2978
3223
  "kennzahl": 102
2979
3224
  },
@@ -2988,6 +3233,7 @@ export const SKR03_2026: IChart = {
2988
3233
  "accountRole": "asset_sale_proceeds",
2989
3234
  "securitiesRole": "sale_proceeds_fixed_loss",
2990
3235
  "hgb275Position": "GuV 8",
3236
+ "bwaLine": "other_neutral_expense",
2991
3237
  "euer": {
2992
3238
  "kennzahl": 102
2993
3239
  },
@@ -3003,6 +3249,7 @@ export const SKR03_2026: IChart = {
3003
3249
  "securitiesRole": "sale_proceeds_fixed_loss",
3004
3250
  "taxRule": "estg_3_40_kstg_8b",
3005
3251
  "hgb275Position": "GuV 8",
3252
+ "bwaLine": "other_neutral_expense",
3006
3253
  "euer": {
3007
3254
  "kennzahl": 102
3008
3255
  },
@@ -3028,6 +3275,7 @@ export const SKR03_2026: IChart = {
3028
3275
  "role": "base"
3029
3276
  },
3030
3277
  "hgb275Position": "GuV 4",
3278
+ "bwaLine": "other_neutral_income",
3031
3279
  "euer": {
3032
3280
  "kennzahl": 102
3033
3281
  },
@@ -3053,6 +3301,7 @@ export const SKR03_2026: IChart = {
3053
3301
  "role": "base"
3054
3302
  },
3055
3303
  "hgb275Position": "GuV 4",
3304
+ "bwaLine": "other_neutral_income",
3056
3305
  "euer": {
3057
3306
  "kennzahl": 102
3058
3307
  },
@@ -3078,6 +3327,7 @@ export const SKR03_2026: IChart = {
3078
3327
  "role": "base"
3079
3328
  },
3080
3329
  "hgb275Position": "GuV 4",
3330
+ "bwaLine": "other_neutral_income",
3081
3331
  "euer": {
3082
3332
  "kennzahl": 102
3083
3333
  },
@@ -3103,6 +3353,7 @@ export const SKR03_2026: IChart = {
3103
3353
  "role": "base"
3104
3354
  },
3105
3355
  "hgb275Position": "GuV 4",
3356
+ "bwaLine": "other_neutral_income",
3106
3357
  "euer": {
3107
3358
  "kennzahl": 102
3108
3359
  },
@@ -3128,6 +3379,7 @@ export const SKR03_2026: IChart = {
3128
3379
  "role": "base"
3129
3380
  },
3130
3381
  "hgb275Position": "GuV 4",
3382
+ "bwaLine": "other_neutral_income",
3131
3383
  "euer": {
3132
3384
  "kennzahl": 102
3133
3385
  },
@@ -3153,6 +3405,7 @@ export const SKR03_2026: IChart = {
3153
3405
  "role": "base"
3154
3406
  },
3155
3407
  "hgb275Position": "GuV 4",
3408
+ "bwaLine": "other_neutral_income",
3156
3409
  "euer": {
3157
3410
  "kennzahl": 102
3158
3411
  },
@@ -3177,6 +3430,7 @@ export const SKR03_2026: IChart = {
3177
3430
  "role": "base"
3178
3431
  },
3179
3432
  "hgb275Position": "GuV 4",
3433
+ "bwaLine": "other_neutral_income",
3180
3434
  "euer": {
3181
3435
  "kennzahl": 102
3182
3436
  },
@@ -3201,6 +3455,7 @@ export const SKR03_2026: IChart = {
3201
3455
  "role": "base"
3202
3456
  },
3203
3457
  "hgb275Position": "GuV 4",
3458
+ "bwaLine": "other_neutral_income",
3204
3459
  "euer": {
3205
3460
  "kennzahl": 102
3206
3461
  },
@@ -3214,6 +3469,7 @@ export const SKR03_2026: IChart = {
3214
3469
  "accountType": "revenue",
3215
3470
  "accountRole": "asset_sale_proceeds",
3216
3471
  "hgb275Position": "GuV 4",
3472
+ "bwaLine": "other_neutral_income",
3217
3473
  "euer": {
3218
3474
  "kennzahl": 102
3219
3475
  },
@@ -3227,6 +3483,7 @@ export const SKR03_2026: IChart = {
3227
3483
  "accountType": "revenue",
3228
3484
  "accountRole": "asset_sale_proceeds",
3229
3485
  "hgb275Position": "GuV 4",
3486
+ "bwaLine": "other_neutral_income",
3230
3487
  "euer": {
3231
3488
  "kennzahl": 102
3232
3489
  },
@@ -3241,6 +3498,7 @@ export const SKR03_2026: IChart = {
3241
3498
  "accountRole": "asset_sale_proceeds",
3242
3499
  "securitiesRole": "sale_proceeds_fixed_gain",
3243
3500
  "hgb275Position": "GuV 4",
3501
+ "bwaLine": "other_neutral_income",
3244
3502
  "euer": {
3245
3503
  "kennzahl": 102
3246
3504
  },
@@ -3256,6 +3514,7 @@ export const SKR03_2026: IChart = {
3256
3514
  "securitiesRole": "sale_proceeds_fixed_gain",
3257
3515
  "taxRule": "estg_3_40_kstg_8b",
3258
3516
  "hgb275Position": "GuV 4",
3517
+ "bwaLine": "other_neutral_income",
3259
3518
  "euer": {
3260
3519
  "kennzahl": 102
3261
3520
  },
@@ -3268,6 +3527,7 @@ export const SKR03_2026: IChart = {
3268
3527
  "accountClass": 8,
3269
3528
  "accountType": "revenue",
3270
3529
  "hgb275Position": "GuV 2",
3530
+ "bwaLine": "inventory_changes",
3271
3531
  "euerExclusion": "inventory",
3272
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)",
3273
3533
  "validFrom": 2026
@@ -3277,6 +3537,7 @@ export const SKR03_2026: IChart = {
3277
3537
  "accountName": "Saldenvorträge Sachkonten",
3278
3538
  "accountClass": 9,
3279
3539
  "accountType": "equity",
3540
+ "hgb266Exclusion": "technical",
3280
3541
  "euerExclusion": "closing",
3281
3542
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3282
3543
  "validFrom": 2026
@@ -3287,6 +3548,9 @@ export const SKR03_2026: IChart = {
3287
3548
  "accountClass": 9,
3288
3549
  "accountType": "asset",
3289
3550
  "hgb266Position": "Aktiva B.II.1",
3551
+ "balanceRule": {
3552
+ "creditPosition": "Passiva C.4"
3553
+ },
3290
3554
  "euerExclusion": "closing",
3291
3555
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3292
3556
  "validFrom": 2026
@@ -3297,6 +3561,9 @@ export const SKR03_2026: IChart = {
3297
3561
  "accountClass": 9,
3298
3562
  "accountType": "liability",
3299
3563
  "hgb266Position": "Passiva C.4",
3564
+ "balanceRule": {
3565
+ "debitPosition": "Aktiva B.II.1"
3566
+ },
3300
3567
  "euerExclusion": "closing",
3301
3568
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3302
3569
  "validFrom": 2026
@@ -3306,6 +3573,7 @@ export const SKR03_2026: IChart = {
3306
3573
  "accountName": "Gewinn- und Verlustkonto (Abschluss)",
3307
3574
  "accountClass": 9,
3308
3575
  "accountType": "equity",
3576
+ "hgb266Exclusion": "technical",
3309
3577
  "euerExclusion": "closing",
3310
3578
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3311
3579
  "validFrom": 2026
@@ -3316,6 +3584,9 @@ export const SKR03_2026: IChart = {
3316
3584
  "accountClass": 9,
3317
3585
  "accountType": "asset",
3318
3586
  "hgb266Position": "Aktiva B.II.1",
3587
+ "balanceRule": {
3588
+ "creditPosition": "Passiva C.4"
3589
+ },
3319
3590
  "euerExclusion": "valuation",
3320
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)",
3321
3592
  "validFrom": 2026
@@ -3356,6 +3627,9 @@ export const SKR03_2026: IChart = {
3356
3627
  "accountClass": 9,
3357
3628
  "accountType": "liability",
3358
3629
  "hgb266Position": "Passiva C.4",
3630
+ "balanceRule": {
3631
+ "debitPosition": "Aktiva B.II.1"
3632
+ },
3359
3633
  "euerExclusion": "valuation",
3360
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)",
3361
3635
  "validFrom": 2026
@@ -3375,6 +3649,7 @@ export const SKR03_2026: IChart = {
3375
3649
  "accountName": "Statistisches Gegenkonto",
3376
3650
  "accountClass": 9,
3377
3651
  "accountType": "equity",
3652
+ "hgb266Exclusion": "technical",
3378
3653
  "euerExclusion": "closing",
3379
3654
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3380
3655
  "validFrom": 2026