@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/skr04.2026.ts CHANGED
@@ -186,6 +186,9 @@ export const SKR04_2026: IChart = {
186
186
  "accountClass": 1,
187
187
  "accountType": "asset",
188
188
  "hgb266Position": "Aktiva B.II.1",
189
+ "balanceRule": {
190
+ "creditPosition": "Passiva C.4"
191
+ },
189
192
  "euerExclusion": "balance_sheet",
190
193
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
191
194
  "validFrom": 2026
@@ -261,6 +264,10 @@ export const SKR04_2026: IChart = {
261
264
  "role": "tax"
262
265
  },
263
266
  "hgb266Position": "Aktiva B.II.4",
267
+ "balanceRule": {
268
+ "creditPosition": "Passiva C.8",
269
+ "vatNetGroup": "vat_current_year"
270
+ },
264
271
  "euer": {
265
272
  "kennzahl": 185
266
273
  },
@@ -277,6 +284,10 @@ export const SKR04_2026: IChart = {
277
284
  "role": "tax"
278
285
  },
279
286
  "hgb266Position": "Aktiva B.II.4",
287
+ "balanceRule": {
288
+ "creditPosition": "Passiva C.8",
289
+ "vatNetGroup": "vat_current_year"
290
+ },
280
291
  "euer": {
281
292
  "kennzahl": 185
282
293
  },
@@ -293,6 +304,10 @@ export const SKR04_2026: IChart = {
293
304
  "role": "tax"
294
305
  },
295
306
  "hgb266Position": "Aktiva B.II.4",
307
+ "balanceRule": {
308
+ "creditPosition": "Passiva C.8",
309
+ "vatNetGroup": "vat_current_year"
310
+ },
296
311
  "euerExclusion": "reverse_charge",
297
312
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
298
313
  "validFrom": 2026
@@ -307,6 +322,10 @@ export const SKR04_2026: IChart = {
307
322
  "role": "tax"
308
323
  },
309
324
  "hgb266Position": "Aktiva B.II.4",
325
+ "balanceRule": {
326
+ "creditPosition": "Passiva C.8",
327
+ "vatNetGroup": "vat_current_year"
328
+ },
310
329
  "euer": {
311
330
  "kennzahl": 185
312
331
  },
@@ -323,6 +342,10 @@ export const SKR04_2026: IChart = {
323
342
  "role": "tax"
324
343
  },
325
344
  "hgb266Position": "Aktiva B.II.4",
345
+ "balanceRule": {
346
+ "creditPosition": "Passiva C.8",
347
+ "vatNetGroup": "vat_current_year"
348
+ },
326
349
  "euerExclusion": "reverse_charge",
327
350
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
328
351
  "validFrom": 2026
@@ -337,6 +360,10 @@ export const SKR04_2026: IChart = {
337
360
  "role": "tax"
338
361
  },
339
362
  "hgb266Position": "Aktiva B.II.4",
363
+ "balanceRule": {
364
+ "creditPosition": "Passiva C.8",
365
+ "vatNetGroup": "vat_current_year"
366
+ },
340
367
  "euer": {
341
368
  "kennzahl": 185
342
369
  },
@@ -391,6 +418,9 @@ export const SKR04_2026: IChart = {
391
418
  "accountClass": 1,
392
419
  "accountType": "asset",
393
420
  "hgb266Position": "Aktiva B.IV",
421
+ "balanceRule": {
422
+ "creditPosition": "Passiva C.2"
423
+ },
394
424
  "euerExclusion": "balance_sheet",
395
425
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
396
426
  "validFrom": 2026
@@ -401,6 +431,9 @@ export const SKR04_2026: IChart = {
401
431
  "accountClass": 1,
402
432
  "accountType": "asset",
403
433
  "hgb266Position": "Aktiva B.IV",
434
+ "balanceRule": {
435
+ "creditPosition": "Passiva C.2"
436
+ },
404
437
  "euerExclusion": "balance_sheet",
405
438
  "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)",
406
439
  "validFrom": 2026
@@ -411,6 +444,9 @@ export const SKR04_2026: IChart = {
411
444
  "accountClass": 1,
412
445
  "accountType": "asset",
413
446
  "hgb266Position": "Aktiva B.IV",
447
+ "balanceRule": {
448
+ "creditPosition": "Passiva C.2"
449
+ },
414
450
  "euerExclusion": "balance_sheet",
415
451
  "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)",
416
452
  "validFrom": 2026
@@ -421,6 +457,9 @@ export const SKR04_2026: IChart = {
421
457
  "accountClass": 1,
422
458
  "accountType": "asset",
423
459
  "hgb266Position": "Aktiva B.IV",
460
+ "balanceRule": {
461
+ "creditPosition": "Passiva C.2"
462
+ },
424
463
  "euerExclusion": "balance_sheet",
425
464
  "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)",
426
465
  "validFrom": 2026
@@ -431,6 +470,9 @@ export const SKR04_2026: IChart = {
431
470
  "accountClass": 1,
432
471
  "accountType": "asset",
433
472
  "hgb266Position": "Aktiva B.IV",
473
+ "balanceRule": {
474
+ "creditPosition": "Passiva C.2"
475
+ },
434
476
  "euerExclusion": "balance_sheet",
435
477
  "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)",
436
478
  "validFrom": 2026
@@ -441,6 +483,9 @@ export const SKR04_2026: IChart = {
441
483
  "accountClass": 1,
442
484
  "accountType": "asset",
443
485
  "hgb266Position": "Aktiva B.IV",
486
+ "balanceRule": {
487
+ "creditPosition": "Passiva C.2"
488
+ },
444
489
  "euerExclusion": "balance_sheet",
445
490
  "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)",
446
491
  "validFrom": 2026
@@ -461,6 +506,12 @@ export const SKR04_2026: IChart = {
461
506
  "accountClass": 2,
462
507
  "accountType": "equity",
463
508
  "hgb266Position": "Passiva A.I",
509
+ "balanceRule": {
510
+ "legalForms": [
511
+ "sole_trader",
512
+ "partnership"
513
+ ]
514
+ },
464
515
  "euer": {
465
516
  "kennzahl": 122
466
517
  },
@@ -473,6 +524,12 @@ export const SKR04_2026: IChart = {
473
524
  "accountClass": 2,
474
525
  "accountType": "equity",
475
526
  "hgb266Position": "Passiva A.I",
527
+ "balanceRule": {
528
+ "legalForms": [
529
+ "sole_trader",
530
+ "partnership"
531
+ ]
532
+ },
476
533
  "euer": {
477
534
  "kennzahl": 123
478
535
  },
@@ -637,6 +694,9 @@ export const SKR04_2026: IChart = {
637
694
  "accountClass": 3,
638
695
  "accountType": "liability",
639
696
  "hgb266Position": "Passiva C.4",
697
+ "balanceRule": {
698
+ "debitPosition": "Aktiva B.II.1"
699
+ },
640
700
  "euerExclusion": "balance_sheet",
641
701
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
642
702
  "validFrom": 2026
@@ -755,6 +815,9 @@ export const SKR04_2026: IChart = {
755
815
  "accountClass": 3,
756
816
  "accountType": "liability",
757
817
  "hgb266Position": "Passiva C.8",
818
+ "balanceRule": {
819
+ "debitPosition": "Aktiva B.II.4"
820
+ },
758
821
  "euer": {
759
822
  "debitKennzahl": 183,
760
823
  "creditKennzahl": 103
@@ -768,6 +831,10 @@ export const SKR04_2026: IChart = {
768
831
  "accountClass": 3,
769
832
  "accountType": "liability",
770
833
  "hgb266Position": "Passiva C.8",
834
+ "balanceRule": {
835
+ "debitPosition": "Aktiva B.II.4",
836
+ "vatNetGroup": "vat_current_year"
837
+ },
771
838
  "euer": {
772
839
  "kennzahl": 140
773
840
  },
@@ -780,6 +847,10 @@ export const SKR04_2026: IChart = {
780
847
  "accountClass": 3,
781
848
  "accountType": "liability",
782
849
  "hgb266Position": "Passiva C.8",
850
+ "balanceRule": {
851
+ "debitPosition": "Aktiva B.II.4",
852
+ "vatNetGroup": "vat_current_year"
853
+ },
783
854
  "euer": {
784
855
  "kennzahl": 140
785
856
  },
@@ -792,6 +863,10 @@ export const SKR04_2026: IChart = {
792
863
  "accountClass": 3,
793
864
  "accountType": "liability",
794
865
  "hgb266Position": "Passiva C.8",
866
+ "balanceRule": {
867
+ "debitPosition": "Aktiva B.II.4",
868
+ "vatNetGroup": "vat_current_year"
869
+ },
795
870
  "euerExclusion": "reverse_charge",
796
871
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
797
872
  "validFrom": 2026
@@ -802,6 +877,10 @@ export const SKR04_2026: IChart = {
802
877
  "accountClass": 3,
803
878
  "accountType": "liability",
804
879
  "hgb266Position": "Passiva C.8",
880
+ "balanceRule": {
881
+ "debitPosition": "Aktiva B.II.4",
882
+ "vatNetGroup": "vat_current_year"
883
+ },
805
884
  "euer": {
806
885
  "kennzahl": 140
807
886
  },
@@ -814,6 +893,9 @@ export const SKR04_2026: IChart = {
814
893
  "accountClass": 3,
815
894
  "accountType": "liability",
816
895
  "hgb266Position": "Passiva C.8",
896
+ "balanceRule": {
897
+ "debitPosition": "Aktiva B.II.4"
898
+ },
817
899
  "euer": {
818
900
  "debitKennzahl": 183,
819
901
  "creditKennzahl": 103
@@ -827,6 +909,9 @@ export const SKR04_2026: IChart = {
827
909
  "accountClass": 3,
828
910
  "accountType": "liability",
829
911
  "hgb266Position": "Passiva C.8",
912
+ "balanceRule": {
913
+ "debitPosition": "Aktiva B.II.4"
914
+ },
830
915
  "euer": {
831
916
  "debitKennzahl": 183,
832
917
  "creditKennzahl": 103
@@ -840,6 +925,10 @@ export const SKR04_2026: IChart = {
840
925
  "accountClass": 3,
841
926
  "accountType": "liability",
842
927
  "hgb266Position": "Passiva C.8",
928
+ "balanceRule": {
929
+ "debitPosition": "Aktiva B.II.4",
930
+ "vatNetGroup": "vat_current_year"
931
+ },
843
932
  "euer": {
844
933
  "debitKennzahl": 186,
845
934
  "creditKennzahl": 141
@@ -853,6 +942,10 @@ export const SKR04_2026: IChart = {
853
942
  "accountClass": 3,
854
943
  "accountType": "liability",
855
944
  "hgb266Position": "Passiva C.8",
945
+ "balanceRule": {
946
+ "debitPosition": "Aktiva B.II.4",
947
+ "vatNetGroup": "vat_current_year"
948
+ },
856
949
  "euer": {
857
950
  "debitKennzahl": 186,
858
951
  "creditKennzahl": 141
@@ -866,6 +959,10 @@ export const SKR04_2026: IChart = {
866
959
  "accountClass": 3,
867
960
  "accountType": "liability",
868
961
  "hgb266Position": "Passiva C.8",
962
+ "balanceRule": {
963
+ "debitPosition": "Aktiva B.II.4",
964
+ "vatNetGroup": "vat_current_year"
965
+ },
869
966
  "euerExclusion": "reverse_charge",
870
967
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
871
968
  "validFrom": 2026
@@ -876,6 +973,9 @@ export const SKR04_2026: IChart = {
876
973
  "accountClass": 3,
877
974
  "accountType": "liability",
878
975
  "hgb266Position": "Passiva C.8",
976
+ "balanceRule": {
977
+ "debitPosition": "Aktiva B.II.4"
978
+ },
879
979
  "euer": {
880
980
  "debitKennzahl": 186,
881
981
  "creditKennzahl": 141
@@ -889,6 +989,9 @@ export const SKR04_2026: IChart = {
889
989
  "accountClass": 3,
890
990
  "accountType": "liability",
891
991
  "hgb266Position": "Passiva C.8",
992
+ "balanceRule": {
993
+ "debitPosition": "Aktiva B.II.4"
994
+ },
892
995
  "euer": {
893
996
  "debitKennzahl": 186,
894
997
  "creditKennzahl": 141
@@ -923,6 +1026,7 @@ export const SKR04_2026: IChart = {
923
1026
  "role": "base"
924
1027
  },
925
1028
  "hgb275Position": "GuV 1",
1029
+ "bwaLine": "revenue",
926
1030
  "euer": {
927
1031
  "kennzahl": 103
928
1032
  },
@@ -946,6 +1050,7 @@ export const SKR04_2026: IChart = {
946
1050
  "role": "base"
947
1051
  },
948
1052
  "hgb275Position": "GuV 1",
1053
+ "bwaLine": "revenue",
949
1054
  "euer": {
950
1055
  "kennzahl": 103
951
1056
  },
@@ -969,6 +1074,7 @@ export const SKR04_2026: IChart = {
969
1074
  "role": "base"
970
1075
  },
971
1076
  "hgb275Position": "GuV 1",
1077
+ "bwaLine": "revenue",
972
1078
  "euer": {
973
1079
  "kennzahl": 103
974
1080
  },
@@ -992,6 +1098,7 @@ export const SKR04_2026: IChart = {
992
1098
  "role": "base"
993
1099
  },
994
1100
  "hgb275Position": "GuV 1",
1101
+ "bwaLine": "revenue",
995
1102
  "euer": {
996
1103
  "kennzahl": 103
997
1104
  },
@@ -1015,6 +1122,7 @@ export const SKR04_2026: IChart = {
1015
1122
  "role": "base"
1016
1123
  },
1017
1124
  "hgb275Position": "GuV 1",
1125
+ "bwaLine": "revenue",
1018
1126
  "euer": {
1019
1127
  "kennzahl": 103
1020
1128
  },
@@ -1038,6 +1146,7 @@ export const SKR04_2026: IChart = {
1038
1146
  "role": "base"
1039
1147
  },
1040
1148
  "hgb275Position": "GuV 1",
1149
+ "bwaLine": "revenue",
1041
1150
  "euer": {
1042
1151
  "kennzahl": 103
1043
1152
  },
@@ -1061,6 +1170,7 @@ export const SKR04_2026: IChart = {
1061
1170
  "role": "base"
1062
1171
  },
1063
1172
  "hgb275Position": "GuV 1",
1173
+ "bwaLine": "revenue",
1064
1174
  "euer": {
1065
1175
  "kennzahl": 103
1066
1176
  },
@@ -1084,6 +1194,7 @@ export const SKR04_2026: IChart = {
1084
1194
  "role": "base"
1085
1195
  },
1086
1196
  "hgb275Position": "GuV 1",
1197
+ "bwaLine": "revenue",
1087
1198
  "euer": {
1088
1199
  "kennzahl": 111
1089
1200
  },
@@ -1108,6 +1219,7 @@ export const SKR04_2026: IChart = {
1108
1219
  "role": "base"
1109
1220
  },
1110
1221
  "hgb275Position": "GuV 1",
1222
+ "bwaLine": "revenue",
1111
1223
  "euer": {
1112
1224
  "kennzahl": 103
1113
1225
  },
@@ -1132,6 +1244,7 @@ export const SKR04_2026: IChart = {
1132
1244
  "role": "base"
1133
1245
  },
1134
1246
  "hgb275Position": "GuV 1",
1247
+ "bwaLine": "revenue",
1135
1248
  "euer": {
1136
1249
  "kennzahl": 112
1137
1250
  },
@@ -1148,6 +1261,7 @@ export const SKR04_2026: IChart = {
1148
1261
  "role": "base"
1149
1262
  },
1150
1263
  "hgb275Position": "GuV 1",
1264
+ "bwaLine": "revenue",
1151
1265
  "euer": {
1152
1266
  "kennzahl": 103
1153
1267
  },
@@ -1164,6 +1278,7 @@ export const SKR04_2026: IChart = {
1164
1278
  "role": "base"
1165
1279
  },
1166
1280
  "hgb275Position": "GuV 1",
1281
+ "bwaLine": "revenue",
1167
1282
  "euer": {
1168
1283
  "kennzahl": 103
1169
1284
  },
@@ -1187,6 +1302,7 @@ export const SKR04_2026: IChart = {
1187
1302
  "role": "base"
1188
1303
  },
1189
1304
  "hgb275Position": "GuV 1",
1305
+ "bwaLine": "revenue",
1190
1306
  "euer": {
1191
1307
  "kennzahl": 103
1192
1308
  },
@@ -1210,6 +1326,7 @@ export const SKR04_2026: IChart = {
1210
1326
  "role": "base"
1211
1327
  },
1212
1328
  "hgb275Position": "GuV 1",
1329
+ "bwaLine": "revenue",
1213
1330
  "euer": {
1214
1331
  "kennzahl": 103
1215
1332
  },
@@ -1233,6 +1350,7 @@ export const SKR04_2026: IChart = {
1233
1350
  "role": "base"
1234
1351
  },
1235
1352
  "hgb275Position": "GuV 1",
1353
+ "bwaLine": "revenue",
1236
1354
  "euer": {
1237
1355
  "kennzahl": 103
1238
1356
  },
@@ -1256,6 +1374,7 @@ export const SKR04_2026: IChart = {
1256
1374
  "role": "base"
1257
1375
  },
1258
1376
  "hgb275Position": "GuV 1",
1377
+ "bwaLine": "revenue",
1259
1378
  "euer": {
1260
1379
  "kennzahl": 103
1261
1380
  },
@@ -1280,6 +1399,7 @@ export const SKR04_2026: IChart = {
1280
1399
  "role": "base"
1281
1400
  },
1282
1401
  "hgb275Position": "GuV 1",
1402
+ "bwaLine": "revenue",
1283
1403
  "euer": {
1284
1404
  "kennzahl": 112
1285
1405
  },
@@ -1304,6 +1424,7 @@ export const SKR04_2026: IChart = {
1304
1424
  "role": "base"
1305
1425
  },
1306
1426
  "hgb275Position": "GuV 1",
1427
+ "bwaLine": "revenue",
1307
1428
  "euer": {
1308
1429
  "kennzahl": 112
1309
1430
  },
@@ -1328,6 +1449,7 @@ export const SKR04_2026: IChart = {
1328
1449
  "role": "base"
1329
1450
  },
1330
1451
  "hgb275Position": "GuV 1",
1452
+ "bwaLine": "revenue",
1331
1453
  "euer": {
1332
1454
  "kennzahl": 112
1333
1455
  },
@@ -1340,6 +1462,7 @@ export const SKR04_2026: IChart = {
1340
1462
  "accountClass": 4,
1341
1463
  "accountType": "revenue",
1342
1464
  "hgb275Position": "GuV 4",
1465
+ "bwaLine": "other_operating_income",
1343
1466
  "euer": {
1344
1467
  "kennzahl": 112
1345
1468
  },
@@ -1352,6 +1475,7 @@ export const SKR04_2026: IChart = {
1352
1475
  "accountClass": 4,
1353
1476
  "accountType": "revenue",
1354
1477
  "hgb275Position": "GuV 4",
1478
+ "bwaLine": "other_neutral_income",
1355
1479
  "euer": {
1356
1480
  "kennzahl": 103
1357
1481
  },
@@ -1364,6 +1488,7 @@ export const SKR04_2026: IChart = {
1364
1488
  "accountClass": 4,
1365
1489
  "accountType": "revenue",
1366
1490
  "hgb275Position": "GuV 4",
1491
+ "bwaLine": "other_neutral_income",
1367
1492
  "euerExclusion": "valuation",
1368
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)",
1369
1494
  "validFrom": 2026
@@ -1386,6 +1511,7 @@ export const SKR04_2026: IChart = {
1386
1511
  "role": "base"
1387
1512
  },
1388
1513
  "hgb275Position": "GuV 4",
1514
+ "bwaLine": "other_neutral_income",
1389
1515
  "euer": {
1390
1516
  "kennzahl": 102
1391
1517
  },
@@ -1411,6 +1537,7 @@ export const SKR04_2026: IChart = {
1411
1537
  "role": "base"
1412
1538
  },
1413
1539
  "hgb275Position": "GuV 4",
1540
+ "bwaLine": "other_neutral_income",
1414
1541
  "euer": {
1415
1542
  "kennzahl": 102
1416
1543
  },
@@ -1423,6 +1550,7 @@ export const SKR04_2026: IChart = {
1423
1550
  "accountClass": 4,
1424
1551
  "accountType": "revenue",
1425
1552
  "hgb275Position": "GuV 4",
1553
+ "bwaLine": "other_neutral_income",
1426
1554
  "euerExclusion": "valuation",
1427
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)",
1428
1556
  "validFrom": 2026
@@ -1445,6 +1573,7 @@ export const SKR04_2026: IChart = {
1445
1573
  "role": "base"
1446
1574
  },
1447
1575
  "hgb275Position": "GuV 4",
1576
+ "bwaLine": "other_neutral_income",
1448
1577
  "euer": {
1449
1578
  "kennzahl": 102
1450
1579
  },
@@ -1458,6 +1587,7 @@ export const SKR04_2026: IChart = {
1458
1587
  "accountType": "revenue",
1459
1588
  "accountRole": "asset_sale_proceeds",
1460
1589
  "hgb275Position": "GuV 4",
1590
+ "bwaLine": "other_neutral_income",
1461
1591
  "euer": {
1462
1592
  "kennzahl": 102
1463
1593
  },
@@ -1471,6 +1601,7 @@ export const SKR04_2026: IChart = {
1471
1601
  "accountType": "revenue",
1472
1602
  "accountRole": "asset_sale_proceeds",
1473
1603
  "hgb275Position": "GuV 4",
1604
+ "bwaLine": "other_neutral_income",
1474
1605
  "euer": {
1475
1606
  "kennzahl": 102
1476
1607
  },
@@ -1485,6 +1616,7 @@ export const SKR04_2026: IChart = {
1485
1616
  "accountRole": "asset_sale_proceeds",
1486
1617
  "securitiesRole": "sale_proceeds_fixed_gain",
1487
1618
  "hgb275Position": "GuV 4",
1619
+ "bwaLine": "other_neutral_income",
1488
1620
  "euer": {
1489
1621
  "kennzahl": 102
1490
1622
  },
@@ -1500,6 +1632,7 @@ export const SKR04_2026: IChart = {
1500
1632
  "securitiesRole": "sale_proceeds_fixed_gain",
1501
1633
  "taxRule": "estg_3_40_kstg_8b",
1502
1634
  "hgb275Position": "GuV 4",
1635
+ "bwaLine": "other_neutral_income",
1503
1636
  "euer": {
1504
1637
  "kennzahl": 102
1505
1638
  },
@@ -1513,6 +1646,7 @@ export const SKR04_2026: IChart = {
1513
1646
  "accountType": "expense",
1514
1647
  "accountRole": "disposal_book_value",
1515
1648
  "hgb275Position": "GuV 4",
1649
+ "bwaLine": "other_neutral_income",
1516
1650
  "euer": {
1517
1651
  "kennzahl": 135
1518
1652
  },
@@ -1526,6 +1660,7 @@ export const SKR04_2026: IChart = {
1526
1660
  "accountType": "expense",
1527
1661
  "accountRole": "disposal_book_value",
1528
1662
  "hgb275Position": "GuV 4",
1663
+ "bwaLine": "other_neutral_income",
1529
1664
  "euer": {
1530
1665
  "kennzahl": 135
1531
1666
  },
@@ -1540,6 +1675,7 @@ export const SKR04_2026: IChart = {
1540
1675
  "accountRole": "disposal_book_value",
1541
1676
  "securitiesRole": "book_value_fixed_gain",
1542
1677
  "hgb275Position": "GuV 4",
1678
+ "bwaLine": "other_neutral_income",
1543
1679
  "euer": {
1544
1680
  "kennzahl": 135
1545
1681
  },
@@ -1555,6 +1691,7 @@ export const SKR04_2026: IChart = {
1555
1691
  "securitiesRole": "book_value_fixed_gain",
1556
1692
  "taxRule": "estg_3_40_kstg_8b",
1557
1693
  "hgb275Position": "GuV 4",
1694
+ "bwaLine": "other_neutral_income",
1558
1695
  "euer": {
1559
1696
  "kennzahl": 135
1560
1697
  },
@@ -1568,6 +1705,7 @@ export const SKR04_2026: IChart = {
1568
1705
  "accountType": "revenue",
1569
1706
  "securitiesRole": "sale_gain_current",
1570
1707
  "hgb275Position": "GuV 4",
1708
+ "bwaLine": "other_neutral_income",
1571
1709
  "euer": {
1572
1710
  "kennzahl": 103
1573
1711
  },
@@ -1582,6 +1720,7 @@ export const SKR04_2026: IChart = {
1582
1720
  "securitiesRole": "sale_gain_current",
1583
1721
  "taxRule": "estg_3_40_kstg_8b",
1584
1722
  "hgb275Position": "GuV 4",
1723
+ "bwaLine": "other_neutral_income",
1585
1724
  "euer": {
1586
1725
  "kennzahl": 103
1587
1726
  },
@@ -1595,6 +1734,7 @@ export const SKR04_2026: IChart = {
1595
1734
  "accountType": "revenue",
1596
1735
  "securitiesRole": "writeup_fixed",
1597
1736
  "hgb275Position": "GuV 4",
1737
+ "bwaLine": "other_neutral_income",
1598
1738
  "euerExclusion": "valuation",
1599
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)",
1600
1740
  "validFrom": 2026
@@ -1607,6 +1747,7 @@ export const SKR04_2026: IChart = {
1607
1747
  "securitiesRole": "writeup",
1608
1748
  "taxRule": "estg_3_40_kstg_8b",
1609
1749
  "hgb275Position": "GuV 4",
1750
+ "bwaLine": "other_neutral_income",
1610
1751
  "euerExclusion": "valuation",
1611
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)",
1612
1753
  "validFrom": 2026
@@ -1618,6 +1759,7 @@ export const SKR04_2026: IChart = {
1618
1759
  "accountType": "revenue",
1619
1760
  "securitiesRole": "writeup_current",
1620
1761
  "hgb275Position": "GuV 4",
1762
+ "bwaLine": "other_neutral_income",
1621
1763
  "euerExclusion": "valuation",
1622
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)",
1623
1765
  "validFrom": 2026
@@ -1629,6 +1771,7 @@ export const SKR04_2026: IChart = {
1629
1771
  "accountType": "revenue",
1630
1772
  "securitiesRole": "provision_release",
1631
1773
  "hgb275Position": "GuV 4",
1774
+ "bwaLine": "other_operating_income",
1632
1775
  "euerExclusion": "valuation",
1633
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)",
1634
1777
  "validFrom": 2026
@@ -1652,6 +1795,7 @@ export const SKR04_2026: IChart = {
1652
1795
  "role": "base"
1653
1796
  },
1654
1797
  "hgb275Position": "GuV 4",
1798
+ "bwaLine": "other_operating_income",
1655
1799
  "euer": {
1656
1800
  "kennzahl": 112
1657
1801
  },
@@ -1664,6 +1808,7 @@ export const SKR04_2026: IChart = {
1664
1808
  "accountClass": 4,
1665
1809
  "accountType": "revenue",
1666
1810
  "hgb275Position": "GuV 4",
1811
+ "bwaLine": "other_operating_income",
1667
1812
  "euer": {
1668
1813
  "kennzahl": 103
1669
1814
  },
@@ -1677,6 +1822,7 @@ export const SKR04_2026: IChart = {
1677
1822
  "accountType": "revenue",
1678
1823
  "payrollRole": "levy_refunds",
1679
1824
  "hgb275Position": "GuV 4",
1825
+ "bwaLine": "other_operating_income",
1680
1826
  "euer": {
1681
1827
  "kennzahl": 103
1682
1828
  },
@@ -1689,6 +1835,7 @@ export const SKR04_2026: IChart = {
1689
1835
  "accountClass": 5,
1690
1836
  "accountType": "expense",
1691
1837
  "hgb275Position": "GuV 5",
1838
+ "bwaLine": "material_costs",
1692
1839
  "euer": {
1693
1840
  "kennzahl": 100
1694
1841
  },
@@ -1709,6 +1856,7 @@ export const SKR04_2026: IChart = {
1709
1856
  "40"
1710
1857
  ],
1711
1858
  "hgb275Position": "GuV 5",
1859
+ "bwaLine": "material_costs",
1712
1860
  "euer": {
1713
1861
  "kennzahl": 100
1714
1862
  },
@@ -1729,6 +1877,7 @@ export const SKR04_2026: IChart = {
1729
1877
  "40"
1730
1878
  ],
1731
1879
  "hgb275Position": "GuV 5",
1880
+ "bwaLine": "material_costs",
1732
1881
  "euer": {
1733
1882
  "kennzahl": 100
1734
1883
  },
@@ -1749,6 +1898,7 @@ export const SKR04_2026: IChart = {
1749
1898
  "40"
1750
1899
  ],
1751
1900
  "hgb275Position": "GuV 5",
1901
+ "bwaLine": "material_costs",
1752
1902
  "euer": {
1753
1903
  "kennzahl": 100
1754
1904
  },
@@ -1769,6 +1919,7 @@ export const SKR04_2026: IChart = {
1769
1919
  "40"
1770
1920
  ],
1771
1921
  "hgb275Position": "GuV 5",
1922
+ "bwaLine": "material_costs",
1772
1923
  "euer": {
1773
1924
  "kennzahl": 100
1774
1925
  },
@@ -1781,6 +1932,7 @@ export const SKR04_2026: IChart = {
1781
1932
  "accountClass": 5,
1782
1933
  "accountType": "expense",
1783
1934
  "hgb275Position": "GuV 5",
1935
+ "bwaLine": "material_costs",
1784
1936
  "euer": {
1785
1937
  "kennzahl": 100
1786
1938
  },
@@ -1793,6 +1945,7 @@ export const SKR04_2026: IChart = {
1793
1945
  "accountClass": 5,
1794
1946
  "accountType": "expense",
1795
1947
  "hgb275Position": "GuV 5",
1948
+ "bwaLine": "material_costs",
1796
1949
  "euer": {
1797
1950
  "kennzahl": 100
1798
1951
  },
@@ -1805,6 +1958,7 @@ export const SKR04_2026: IChart = {
1805
1958
  "accountClass": 5,
1806
1959
  "accountType": "expense",
1807
1960
  "hgb275Position": "GuV 5",
1961
+ "bwaLine": "material_costs",
1808
1962
  "euerExclusion": "inventory",
1809
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)",
1810
1964
  "validFrom": 2026
@@ -1815,6 +1969,7 @@ export const SKR04_2026: IChart = {
1815
1969
  "accountClass": 5,
1816
1970
  "accountType": "expense",
1817
1971
  "hgb275Position": "GuV 5",
1972
+ "bwaLine": "material_costs",
1818
1973
  "euerExclusion": "inventory",
1819
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)",
1820
1975
  "validFrom": 2026
@@ -1825,6 +1980,7 @@ export const SKR04_2026: IChart = {
1825
1980
  "accountClass": 5,
1826
1981
  "accountType": "expense",
1827
1982
  "hgb275Position": "GuV 5",
1983
+ "bwaLine": "material_costs",
1828
1984
  "euer": {
1829
1985
  "kennzahl": 110
1830
1986
  },
@@ -1837,6 +1993,7 @@ export const SKR04_2026: IChart = {
1837
1993
  "accountClass": 6,
1838
1994
  "accountType": "expense",
1839
1995
  "hgb275Position": "GuV 6a",
1996
+ "bwaLine": "personnel_costs",
1840
1997
  "euer": {
1841
1998
  "kennzahl": 120
1842
1999
  },
@@ -1850,6 +2007,7 @@ export const SKR04_2026: IChart = {
1850
2007
  "accountType": "expense",
1851
2008
  "payrollRole": "wages",
1852
2009
  "hgb275Position": "GuV 6a",
2010
+ "bwaLine": "personnel_costs",
1853
2011
  "euer": {
1854
2012
  "kennzahl": 120
1855
2013
  },
@@ -1863,6 +2021,7 @@ export const SKR04_2026: IChart = {
1863
2021
  "accountType": "expense",
1864
2022
  "payrollRole": "salaries",
1865
2023
  "hgb275Position": "GuV 6a",
2024
+ "bwaLine": "personnel_costs",
1866
2025
  "euer": {
1867
2026
  "kennzahl": 120
1868
2027
  },
@@ -1876,6 +2035,7 @@ export const SKR04_2026: IChart = {
1876
2035
  "accountType": "expense",
1877
2036
  "payrollRole": "managing_director_salaries",
1878
2037
  "hgb275Position": "GuV 6a",
2038
+ "bwaLine": "personnel_costs",
1879
2039
  "euer": {
1880
2040
  "kennzahl": 120
1881
2041
  },
@@ -1889,6 +2049,7 @@ export const SKR04_2026: IChart = {
1889
2049
  "accountType": "expense",
1890
2050
  "payrollRole": "temporary_wages",
1891
2051
  "hgb275Position": "GuV 6a",
2052
+ "bwaLine": "personnel_costs",
1892
2053
  "euer": {
1893
2054
  "kennzahl": 120
1894
2055
  },
@@ -1902,6 +2063,7 @@ export const SKR04_2026: IChart = {
1902
2063
  "accountType": "expense",
1903
2064
  "payrollRole": "minijob_wages",
1904
2065
  "hgb275Position": "GuV 6a",
2066
+ "bwaLine": "personnel_costs",
1905
2067
  "euer": {
1906
2068
  "kennzahl": 120
1907
2069
  },
@@ -1915,6 +2077,7 @@ export const SKR04_2026: IChart = {
1915
2077
  "accountType": "expense",
1916
2078
  "payrollRole": "minijob_flat_tax",
1917
2079
  "hgb275Position": "GuV 6a",
2080
+ "bwaLine": "personnel_costs",
1918
2081
  "euer": {
1919
2082
  "kennzahl": 120
1920
2083
  },
@@ -1928,6 +2091,7 @@ export const SKR04_2026: IChart = {
1928
2091
  "accountType": "expense",
1929
2092
  "payrollRole": "employee_flat_tax",
1930
2093
  "hgb275Position": "GuV 6a",
2094
+ "bwaLine": "personnel_costs",
1931
2095
  "euer": {
1932
2096
  "kennzahl": 120
1933
2097
  },
@@ -1941,6 +2105,7 @@ export const SKR04_2026: IChart = {
1941
2105
  "accountType": "expense",
1942
2106
  "payrollRole": "temporary_flat_tax",
1943
2107
  "hgb275Position": "GuV 6a",
2108
+ "bwaLine": "personnel_costs",
1944
2109
  "euer": {
1945
2110
  "kennzahl": 120
1946
2111
  },
@@ -1954,6 +2119,7 @@ export const SKR04_2026: IChart = {
1954
2119
  "accountType": "expense",
1955
2120
  "payrollRole": "benefits_in_kind",
1956
2121
  "hgb275Position": "GuV 6a",
2122
+ "bwaLine": "personnel_costs",
1957
2123
  "euer": {
1958
2124
  "kennzahl": 120
1959
2125
  },
@@ -1967,6 +2133,7 @@ export const SKR04_2026: IChart = {
1967
2133
  "accountType": "expense",
1968
2134
  "payrollRole": "capital_formation_benefits",
1969
2135
  "hgb275Position": "GuV 6a",
2136
+ "bwaLine": "personnel_costs",
1970
2137
  "euer": {
1971
2138
  "kennzahl": 120
1972
2139
  },
@@ -1980,6 +2147,7 @@ export const SKR04_2026: IChart = {
1980
2147
  "accountType": "expense",
1981
2148
  "payrollRole": "commuting_allowances",
1982
2149
  "hgb275Position": "GuV 6a",
2150
+ "bwaLine": "personnel_costs",
1983
2151
  "euer": {
1984
2152
  "kennzahl": 120
1985
2153
  },
@@ -1992,6 +2160,7 @@ export const SKR04_2026: IChart = {
1992
2160
  "accountClass": 6,
1993
2161
  "accountType": "expense",
1994
2162
  "hgb275Position": "GuV 6b",
2163
+ "bwaLine": "personnel_costs",
1995
2164
  "euer": {
1996
2165
  "kennzahl": 120
1997
2166
  },
@@ -2005,6 +2174,7 @@ export const SKR04_2026: IChart = {
2005
2174
  "accountType": "expense",
2006
2175
  "payrollRole": "employer_social_security",
2007
2176
  "hgb275Position": "GuV 6b",
2177
+ "bwaLine": "personnel_costs",
2008
2178
  "euer": {
2009
2179
  "kennzahl": 120
2010
2180
  },
@@ -2018,6 +2188,7 @@ export const SKR04_2026: IChart = {
2018
2188
  "accountType": "expense",
2019
2189
  "payrollRole": "accident_insurance",
2020
2190
  "hgb275Position": "GuV 6b",
2191
+ "bwaLine": "personnel_costs",
2021
2192
  "euer": {
2022
2193
  "kennzahl": 120
2023
2194
  },
@@ -2031,6 +2202,7 @@ export const SKR04_2026: IChart = {
2031
2202
  "accountType": "expense",
2032
2203
  "payrollRole": "pension",
2033
2204
  "hgb275Position": "GuV 6b",
2205
+ "bwaLine": "personnel_costs",
2034
2206
  "euer": {
2035
2207
  "kennzahl": 120
2036
2208
  },
@@ -2044,6 +2216,7 @@ export const SKR04_2026: IChart = {
2044
2216
  "accountType": "expense",
2045
2217
  "payrollRole": "pension_flat_tax",
2046
2218
  "hgb275Position": "GuV 6b",
2219
+ "bwaLine": "personnel_costs",
2047
2220
  "euer": {
2048
2221
  "kennzahl": 120
2049
2222
  },
@@ -2057,6 +2230,7 @@ export const SKR04_2026: IChart = {
2057
2230
  "accountType": "expense",
2058
2231
  "payrollRole": "minijob_social_security",
2059
2232
  "hgb275Position": "GuV 6b",
2233
+ "bwaLine": "personnel_costs",
2060
2234
  "euer": {
2061
2235
  "kennzahl": 120
2062
2236
  },
@@ -2069,6 +2243,7 @@ export const SKR04_2026: IChart = {
2069
2243
  "accountClass": 6,
2070
2244
  "accountType": "expense",
2071
2245
  "hgb275Position": "GuV 7",
2246
+ "bwaLine": "depreciation",
2072
2247
  "euer": {
2073
2248
  "kennzahl": 131
2074
2249
  },
@@ -2081,6 +2256,7 @@ export const SKR04_2026: IChart = {
2081
2256
  "accountClass": 6,
2082
2257
  "accountType": "expense",
2083
2258
  "hgb275Position": "GuV 7",
2259
+ "bwaLine": "depreciation",
2084
2260
  "euer": {
2085
2261
  "kennzahl": 130
2086
2262
  },
@@ -2094,6 +2270,7 @@ export const SKR04_2026: IChart = {
2094
2270
  "accountType": "expense",
2095
2271
  "expenseRole": "other_operating_expenses",
2096
2272
  "hgb275Position": "GuV 8",
2273
+ "bwaLine": "other_operating_costs",
2097
2274
  "euer": {
2098
2275
  "kennzahl": 183
2099
2276
  },
@@ -2106,6 +2283,7 @@ export const SKR04_2026: IChart = {
2106
2283
  "accountClass": 6,
2107
2284
  "accountType": "expense",
2108
2285
  "hgb275Position": "GuV 8",
2286
+ "bwaLine": "premises_costs",
2109
2287
  "euer": {
2110
2288
  "kennzahl": 150
2111
2289
  },
@@ -2118,6 +2296,7 @@ export const SKR04_2026: IChart = {
2118
2296
  "accountClass": 6,
2119
2297
  "accountType": "expense",
2120
2298
  "hgb275Position": "GuV 8",
2299
+ "bwaLine": "insurance_contributions",
2121
2300
  "euer": {
2122
2301
  "kennzahl": 223
2123
2302
  },
@@ -2130,6 +2309,7 @@ export const SKR04_2026: IChart = {
2130
2309
  "accountClass": 6,
2131
2310
  "accountType": "expense",
2132
2311
  "hgb275Position": "GuV 8",
2312
+ "bwaLine": "repairs_maintenance",
2133
2313
  "euer": {
2134
2314
  "kennzahl": 225
2135
2315
  },
@@ -2143,6 +2323,7 @@ export const SKR04_2026: IChart = {
2143
2323
  "accountType": "expense",
2144
2324
  "expenseRole": "software",
2145
2325
  "hgb275Position": "GuV 8",
2326
+ "bwaLine": "repairs_maintenance",
2146
2327
  "euer": {
2147
2328
  "kennzahl": 228
2148
2329
  },
@@ -2155,6 +2336,7 @@ export const SKR04_2026: IChart = {
2155
2336
  "accountClass": 6,
2156
2337
  "accountType": "expense",
2157
2338
  "hgb275Position": "GuV 8",
2339
+ "bwaLine": "vehicle_costs",
2158
2340
  "euer": {
2159
2341
  "kennzahl": 146
2160
2342
  },
@@ -2167,6 +2349,7 @@ export const SKR04_2026: IChart = {
2167
2349
  "accountClass": 6,
2168
2350
  "accountType": "expense",
2169
2351
  "hgb275Position": "GuV 8",
2352
+ "bwaLine": "vehicle_costs",
2170
2353
  "euer": {
2171
2354
  "kennzahl": 145
2172
2355
  },
@@ -2180,6 +2363,7 @@ export const SKR04_2026: IChart = {
2180
2363
  "accountType": "expense",
2181
2364
  "expenseRole": "vehicle_running_costs",
2182
2365
  "hgb275Position": "GuV 8",
2366
+ "bwaLine": "vehicle_costs",
2183
2367
  "euer": {
2184
2368
  "kennzahl": 146
2185
2369
  },
@@ -2192,6 +2376,7 @@ export const SKR04_2026: IChart = {
2192
2376
  "accountClass": 6,
2193
2377
  "accountType": "expense",
2194
2378
  "hgb275Position": "GuV 8",
2379
+ "bwaLine": "vehicle_costs",
2195
2380
  "euer": {
2196
2381
  "kennzahl": 146
2197
2382
  },
@@ -2204,6 +2389,7 @@ export const SKR04_2026: IChart = {
2204
2389
  "accountClass": 6,
2205
2390
  "accountType": "expense",
2206
2391
  "hgb275Position": "GuV 8",
2392
+ "bwaLine": "advertising_travel_costs",
2207
2393
  "euer": {
2208
2394
  "kennzahl": 224
2209
2395
  },
@@ -2216,6 +2402,7 @@ export const SKR04_2026: IChart = {
2216
2402
  "accountClass": 6,
2217
2403
  "accountType": "expense",
2218
2404
  "hgb275Position": "GuV 8",
2405
+ "bwaLine": "advertising_travel_costs",
2219
2406
  "euer": {
2220
2407
  "kennzahl": 174
2221
2408
  },
@@ -2228,6 +2415,7 @@ export const SKR04_2026: IChart = {
2228
2415
  "accountClass": 6,
2229
2416
  "accountType": "expense",
2230
2417
  "hgb275Position": "GuV 8",
2418
+ "bwaLine": "advertising_travel_costs",
2231
2419
  "euer": {
2232
2420
  "kennzahl": 164
2233
2421
  },
@@ -2241,6 +2429,7 @@ export const SKR04_2026: IChart = {
2241
2429
  "accountType": "expense",
2242
2430
  "expenseRole": "business_meals",
2243
2431
  "hgb275Position": "GuV 8",
2432
+ "bwaLine": "advertising_travel_costs",
2244
2433
  "euer": {
2245
2434
  "kennzahl": 175
2246
2435
  },
@@ -2254,6 +2443,7 @@ export const SKR04_2026: IChart = {
2254
2443
  "accountType": "expense",
2255
2444
  "expenseRole": "business_meals_nondeductible",
2256
2445
  "hgb275Position": "GuV 8",
2446
+ "bwaLine": "advertising_travel_costs",
2257
2447
  "euer": {
2258
2448
  "kennzahl": 165
2259
2449
  },
@@ -2267,6 +2457,7 @@ export const SKR04_2026: IChart = {
2267
2457
  "accountType": "expense",
2268
2458
  "expenseRole": "travel_employee",
2269
2459
  "hgb275Position": "GuV 8",
2460
+ "bwaLine": "advertising_travel_costs",
2270
2461
  "euer": {
2271
2462
  "kennzahl": 120
2272
2463
  },
@@ -2280,6 +2471,7 @@ export const SKR04_2026: IChart = {
2280
2471
  "accountType": "expense",
2281
2472
  "expenseRole": "travel_employee_lodging",
2282
2473
  "hgb275Position": "GuV 8",
2474
+ "bwaLine": "advertising_travel_costs",
2283
2475
  "euer": {
2284
2476
  "kennzahl": 120
2285
2477
  },
@@ -2293,6 +2485,7 @@ export const SKR04_2026: IChart = {
2293
2485
  "accountType": "expense",
2294
2486
  "expenseRole": "travel_employee_transport",
2295
2487
  "hgb275Position": "GuV 8",
2488
+ "bwaLine": "advertising_travel_costs",
2296
2489
  "euer": {
2297
2490
  "kennzahl": 120
2298
2491
  },
@@ -2306,6 +2499,7 @@ export const SKR04_2026: IChart = {
2306
2499
  "accountType": "expense",
2307
2500
  "expenseRole": "travel_employee_meals",
2308
2501
  "hgb275Position": "GuV 8",
2502
+ "bwaLine": "advertising_travel_costs",
2309
2503
  "euer": {
2310
2504
  "kennzahl": 120
2311
2505
  },
@@ -2319,6 +2513,7 @@ export const SKR04_2026: IChart = {
2319
2513
  "accountType": "expense",
2320
2514
  "expenseRole": "mileage_employee",
2321
2515
  "hgb275Position": "GuV 8",
2516
+ "bwaLine": "advertising_travel_costs",
2322
2517
  "euer": {
2323
2518
  "kennzahl": 120
2324
2519
  },
@@ -2331,6 +2526,7 @@ export const SKR04_2026: IChart = {
2331
2526
  "accountClass": 6,
2332
2527
  "accountType": "expense",
2333
2528
  "hgb275Position": "GuV 8",
2529
+ "bwaLine": "advertising_travel_costs",
2334
2530
  "euer": {
2335
2531
  "kennzahl": 221
2336
2532
  },
@@ -2344,6 +2540,7 @@ export const SKR04_2026: IChart = {
2344
2540
  "accountType": "expense",
2345
2541
  "expenseRole": "postage",
2346
2542
  "hgb275Position": "GuV 8",
2543
+ "bwaLine": "other_operating_costs",
2347
2544
  "euer": {
2348
2545
  "kennzahl": 229
2349
2546
  },
@@ -2356,6 +2553,7 @@ export const SKR04_2026: IChart = {
2356
2553
  "accountClass": 6,
2357
2554
  "accountType": "expense",
2358
2555
  "hgb275Position": "GuV 8",
2556
+ "bwaLine": "other_operating_costs",
2359
2557
  "euer": {
2360
2558
  "kennzahl": 280
2361
2559
  },
@@ -2368,6 +2566,7 @@ export const SKR04_2026: IChart = {
2368
2566
  "accountClass": 6,
2369
2567
  "accountType": "expense",
2370
2568
  "hgb275Position": "GuV 8",
2569
+ "bwaLine": "other_operating_costs",
2371
2570
  "euer": {
2372
2571
  "kennzahl": 280
2373
2572
  },
@@ -2381,6 +2580,7 @@ export const SKR04_2026: IChart = {
2381
2580
  "accountType": "expense",
2382
2581
  "expenseRole": "office_supplies",
2383
2582
  "hgb275Position": "GuV 8",
2583
+ "bwaLine": "other_operating_costs",
2384
2584
  "euer": {
2385
2585
  "kennzahl": 229
2386
2586
  },
@@ -2394,6 +2594,7 @@ export const SKR04_2026: IChart = {
2394
2594
  "accountType": "expense",
2395
2595
  "expenseRole": "literature",
2396
2596
  "hgb275Position": "GuV 8",
2597
+ "bwaLine": "other_operating_costs",
2397
2598
  "euer": {
2398
2599
  "kennzahl": 229
2399
2600
  },
@@ -2407,6 +2608,7 @@ export const SKR04_2026: IChart = {
2407
2608
  "accountType": "expense",
2408
2609
  "expenseRole": "training",
2409
2610
  "hgb275Position": "GuV 8",
2611
+ "bwaLine": "other_operating_costs",
2410
2612
  "euer": {
2411
2613
  "kennzahl": 281
2412
2614
  },
@@ -2419,6 +2621,7 @@ export const SKR04_2026: IChart = {
2419
2621
  "accountClass": 6,
2420
2622
  "accountType": "expense",
2421
2623
  "hgb275Position": "GuV 8",
2624
+ "bwaLine": "other_operating_costs",
2422
2625
  "euer": {
2423
2626
  "kennzahl": 194
2424
2627
  },
@@ -2431,6 +2634,7 @@ export const SKR04_2026: IChart = {
2431
2634
  "accountClass": 6,
2432
2635
  "accountType": "expense",
2433
2636
  "hgb275Position": "GuV 8",
2637
+ "bwaLine": "other_operating_costs",
2434
2638
  "euer": {
2435
2639
  "kennzahl": 194
2436
2640
  },
@@ -2443,6 +2647,7 @@ export const SKR04_2026: IChart = {
2443
2647
  "accountClass": 6,
2444
2648
  "accountType": "expense",
2445
2649
  "hgb275Position": "GuV 8",
2650
+ "bwaLine": "other_operating_costs",
2446
2651
  "euer": {
2447
2652
  "kennzahl": 194
2448
2653
  },
@@ -2455,6 +2660,7 @@ export const SKR04_2026: IChart = {
2455
2660
  "accountClass": 6,
2456
2661
  "accountType": "expense",
2457
2662
  "hgb275Position": "GuV 8",
2663
+ "bwaLine": "other_operating_costs",
2458
2664
  "euer": {
2459
2665
  "kennzahl": 183
2460
2666
  },
@@ -2469,6 +2675,7 @@ export const SKR04_2026: IChart = {
2469
2675
  "securitiesRole": "sale_costs_gain",
2470
2676
  "taxRule": "estg_3_40_kstg_8b",
2471
2677
  "hgb275Position": "GuV 8",
2678
+ "bwaLine": "other_neutral_expense",
2472
2679
  "euer": {
2473
2680
  "kennzahl": 183
2474
2681
  },
@@ -2483,6 +2690,7 @@ export const SKR04_2026: IChart = {
2483
2690
  "securitiesRole": "sale_costs_loss",
2484
2691
  "taxRule": "estg_3_40_kstg_8b",
2485
2692
  "hgb275Position": "GuV 8",
2693
+ "bwaLine": "other_neutral_expense",
2486
2694
  "euer": {
2487
2695
  "kennzahl": 183
2488
2696
  },
@@ -2495,6 +2703,7 @@ export const SKR04_2026: IChart = {
2495
2703
  "accountClass": 6,
2496
2704
  "accountType": "expense",
2497
2705
  "hgb275Position": "GuV 8",
2706
+ "bwaLine": "other_neutral_expense",
2498
2707
  "euer": {
2499
2708
  "kennzahl": 183
2500
2709
  },
@@ -2507,6 +2716,7 @@ export const SKR04_2026: IChart = {
2507
2716
  "accountClass": 6,
2508
2717
  "accountType": "expense",
2509
2718
  "hgb275Position": "GuV 8",
2719
+ "bwaLine": "other_neutral_expense",
2510
2720
  "euerExclusion": "valuation",
2511
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)",
2512
2722
  "validFrom": 2026
@@ -2517,6 +2727,7 @@ export const SKR04_2026: IChart = {
2517
2727
  "accountClass": 6,
2518
2728
  "accountType": "expense",
2519
2729
  "hgb275Position": "GuV 8",
2730
+ "bwaLine": "other_neutral_expense",
2520
2731
  "euerExclusion": "valuation",
2521
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)",
2522
2733
  "validFrom": 2026
@@ -2539,6 +2750,7 @@ export const SKR04_2026: IChart = {
2539
2750
  "role": "base"
2540
2751
  },
2541
2752
  "hgb275Position": "GuV 8",
2753
+ "bwaLine": "other_neutral_expense",
2542
2754
  "euer": {
2543
2755
  "kennzahl": 102
2544
2756
  },
@@ -2564,6 +2776,7 @@ export const SKR04_2026: IChart = {
2564
2776
  "role": "base"
2565
2777
  },
2566
2778
  "hgb275Position": "GuV 8",
2779
+ "bwaLine": "other_neutral_expense",
2567
2780
  "euer": {
2568
2781
  "kennzahl": 102
2569
2782
  },
@@ -2588,6 +2801,7 @@ export const SKR04_2026: IChart = {
2588
2801
  "role": "base"
2589
2802
  },
2590
2803
  "hgb275Position": "GuV 8",
2804
+ "bwaLine": "other_neutral_expense",
2591
2805
  "euer": {
2592
2806
  "kennzahl": 102
2593
2807
  },
@@ -2601,6 +2815,7 @@ export const SKR04_2026: IChart = {
2601
2815
  "accountType": "revenue",
2602
2816
  "accountRole": "asset_sale_proceeds",
2603
2817
  "hgb275Position": "GuV 8",
2818
+ "bwaLine": "other_neutral_expense",
2604
2819
  "euer": {
2605
2820
  "kennzahl": 102
2606
2821
  },
@@ -2614,6 +2829,7 @@ export const SKR04_2026: IChart = {
2614
2829
  "accountType": "revenue",
2615
2830
  "accountRole": "asset_sale_proceeds",
2616
2831
  "hgb275Position": "GuV 8",
2832
+ "bwaLine": "other_neutral_expense",
2617
2833
  "euer": {
2618
2834
  "kennzahl": 102
2619
2835
  },
@@ -2628,6 +2844,7 @@ export const SKR04_2026: IChart = {
2628
2844
  "accountRole": "asset_sale_proceeds",
2629
2845
  "securitiesRole": "sale_proceeds_fixed_loss",
2630
2846
  "hgb275Position": "GuV 8",
2847
+ "bwaLine": "other_neutral_expense",
2631
2848
  "euer": {
2632
2849
  "kennzahl": 102
2633
2850
  },
@@ -2643,6 +2860,7 @@ export const SKR04_2026: IChart = {
2643
2860
  "securitiesRole": "sale_proceeds_fixed_loss",
2644
2861
  "taxRule": "estg_3_40_kstg_8b",
2645
2862
  "hgb275Position": "GuV 8",
2863
+ "bwaLine": "other_neutral_expense",
2646
2864
  "euer": {
2647
2865
  "kennzahl": 102
2648
2866
  },
@@ -2656,6 +2874,7 @@ export const SKR04_2026: IChart = {
2656
2874
  "accountType": "expense",
2657
2875
  "accountRole": "disposal_book_value",
2658
2876
  "hgb275Position": "GuV 8",
2877
+ "bwaLine": "other_neutral_expense",
2659
2878
  "euer": {
2660
2879
  "kennzahl": 135
2661
2880
  },
@@ -2669,6 +2888,7 @@ export const SKR04_2026: IChart = {
2669
2888
  "accountType": "expense",
2670
2889
  "accountRole": "disposal_book_value",
2671
2890
  "hgb275Position": "GuV 8",
2891
+ "bwaLine": "other_neutral_expense",
2672
2892
  "euer": {
2673
2893
  "kennzahl": 135
2674
2894
  },
@@ -2683,6 +2903,7 @@ export const SKR04_2026: IChart = {
2683
2903
  "accountRole": "disposal_book_value",
2684
2904
  "securitiesRole": "book_value_fixed_loss",
2685
2905
  "hgb275Position": "GuV 8",
2906
+ "bwaLine": "other_neutral_expense",
2686
2907
  "euer": {
2687
2908
  "kennzahl": 135
2688
2909
  },
@@ -2698,6 +2919,7 @@ export const SKR04_2026: IChart = {
2698
2919
  "securitiesRole": "book_value_fixed_loss",
2699
2920
  "taxRule": "estg_3_40_kstg_8b",
2700
2921
  "hgb275Position": "GuV 8",
2922
+ "bwaLine": "other_neutral_expense",
2701
2923
  "euer": {
2702
2924
  "kennzahl": 135
2703
2925
  },
@@ -2711,6 +2933,7 @@ export const SKR04_2026: IChart = {
2711
2933
  "accountType": "expense",
2712
2934
  "securitiesRole": "sale_loss_current",
2713
2935
  "hgb275Position": "GuV 8",
2936
+ "bwaLine": "other_neutral_expense",
2714
2937
  "euer": {
2715
2938
  "kennzahl": 100
2716
2939
  },
@@ -2725,6 +2948,7 @@ export const SKR04_2026: IChart = {
2725
2948
  "securitiesRole": "sale_loss_current",
2726
2949
  "taxRule": "estg_3_40_kstg_8b",
2727
2950
  "hgb275Position": "GuV 8",
2951
+ "bwaLine": "other_neutral_expense",
2728
2952
  "euer": {
2729
2953
  "kennzahl": 100
2730
2954
  },
@@ -2738,6 +2962,7 @@ export const SKR04_2026: IChart = {
2738
2962
  "accountType": "expense",
2739
2963
  "securitiesRole": "writedown_other_current",
2740
2964
  "hgb275Position": "GuV 8",
2965
+ "bwaLine": "depreciation",
2741
2966
  "euerExclusion": "valuation",
2742
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)",
2743
2968
  "validFrom": 2026
@@ -2749,6 +2974,7 @@ export const SKR04_2026: IChart = {
2749
2974
  "accountType": "revenue",
2750
2975
  "securitiesRole": "income_fixed",
2751
2976
  "hgb275Position": "GuV 10",
2977
+ "bwaLine": "other_neutral_income",
2752
2978
  "euer": {
2753
2979
  "kennzahl": 103
2754
2980
  },
@@ -2763,6 +2989,7 @@ export const SKR04_2026: IChart = {
2763
2989
  "securitiesRole": "income_fixed",
2764
2990
  "taxRule": "estg_3_40_kstg_8b",
2765
2991
  "hgb275Position": "GuV 10",
2992
+ "bwaLine": "other_neutral_income",
2766
2993
  "euer": {
2767
2994
  "kennzahl": 103
2768
2995
  },
@@ -2775,6 +3002,7 @@ export const SKR04_2026: IChart = {
2775
3002
  "accountClass": 7,
2776
3003
  "accountType": "revenue",
2777
3004
  "hgb275Position": "GuV 11",
3005
+ "bwaLine": "interest_income",
2778
3006
  "euer": {
2779
3007
  "kennzahl": 103
2780
3008
  },
@@ -2789,6 +3017,7 @@ export const SKR04_2026: IChart = {
2789
3017
  "securitiesRole": "income_current",
2790
3018
  "taxRule": "estg_3_40_kstg_8b",
2791
3019
  "hgb275Position": "GuV 11",
3020
+ "bwaLine": "interest_income",
2792
3021
  "euer": {
2793
3022
  "kennzahl": 103
2794
3023
  },
@@ -2802,6 +3031,7 @@ export const SKR04_2026: IChart = {
2802
3031
  "accountType": "revenue",
2803
3032
  "securitiesRole": "income_current",
2804
3033
  "hgb275Position": "GuV 11",
3034
+ "bwaLine": "interest_income",
2805
3035
  "euer": {
2806
3036
  "kennzahl": 103
2807
3037
  },
@@ -2815,6 +3045,7 @@ export const SKR04_2026: IChart = {
2815
3045
  "accountType": "expense",
2816
3046
  "securitiesRole": "writedown_fixed_lasting",
2817
3047
  "hgb275Position": "GuV 12",
3048
+ "bwaLine": "other_neutral_expense",
2818
3049
  "euerExclusion": "valuation",
2819
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)",
2820
3051
  "validFrom": 2026
@@ -2827,6 +3058,7 @@ export const SKR04_2026: IChart = {
2827
3058
  "securitiesRole": "writedown_fixed_temporary",
2828
3059
  "commercialOnly": true,
2829
3060
  "hgb275Position": "GuV 12",
3061
+ "bwaLine": "other_neutral_expense",
2830
3062
  "euerExclusion": "valuation",
2831
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)",
2832
3064
  "validFrom": 2026
@@ -2839,6 +3071,7 @@ export const SKR04_2026: IChart = {
2839
3071
  "securitiesRole": "writedown_fixed_lasting",
2840
3072
  "taxRule": "estg_3_40_kstg_8b",
2841
3073
  "hgb275Position": "GuV 12",
3074
+ "bwaLine": "other_neutral_expense",
2842
3075
  "euerExclusion": "valuation",
2843
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)",
2844
3077
  "validFrom": 2026
@@ -2850,6 +3083,7 @@ export const SKR04_2026: IChart = {
2850
3083
  "accountType": "expense",
2851
3084
  "securitiesRole": "writedown_current",
2852
3085
  "hgb275Position": "GuV 12",
3086
+ "bwaLine": "other_neutral_expense",
2853
3087
  "euerExclusion": "valuation",
2854
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)",
2855
3089
  "validFrom": 2026
@@ -2862,6 +3096,7 @@ export const SKR04_2026: IChart = {
2862
3096
  "securitiesRole": "writedown_current",
2863
3097
  "taxRule": "estg_3_40_kstg_8b",
2864
3098
  "hgb275Position": "GuV 12",
3099
+ "bwaLine": "other_neutral_expense",
2865
3100
  "euerExclusion": "valuation",
2866
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)",
2867
3102
  "validFrom": 2026
@@ -2872,6 +3107,7 @@ export const SKR04_2026: IChart = {
2872
3107
  "accountClass": 7,
2873
3108
  "accountType": "expense",
2874
3109
  "hgb275Position": "GuV 13",
3110
+ "bwaLine": "interest_expense",
2875
3111
  "euer": {
2876
3112
  "kennzahl": 234
2877
3113
  },
@@ -2885,6 +3121,7 @@ export const SKR04_2026: IChart = {
2885
3121
  "accountType": "expense",
2886
3122
  "securitiesRole": "margin_interest",
2887
3123
  "hgb275Position": "GuV 13",
3124
+ "bwaLine": "interest_expense",
2888
3125
  "euer": {
2889
3126
  "kennzahl": 234
2890
3127
  },
@@ -2898,6 +3135,7 @@ export const SKR04_2026: IChart = {
2898
3135
  "accountType": "expense",
2899
3136
  "securitiesRole": "borrow_fees",
2900
3137
  "hgb275Position": "GuV 13",
3138
+ "bwaLine": "interest_expense",
2901
3139
  "euer": {
2902
3140
  "kennzahl": 234
2903
3141
  },
@@ -2910,6 +3148,7 @@ export const SKR04_2026: IChart = {
2910
3148
  "accountClass": 7,
2911
3149
  "accountType": "expense",
2912
3150
  "hgb275Position": "GuV 14",
3151
+ "bwaLine": "income_taxes",
2913
3152
  "euer": {
2914
3153
  "kennzahl": 168
2915
3154
  },
@@ -2922,6 +3161,7 @@ export const SKR04_2026: IChart = {
2922
3161
  "accountClass": 7,
2923
3162
  "accountType": "expense",
2924
3163
  "hgb275Position": "GuV 14",
3164
+ "bwaLine": "income_taxes",
2925
3165
  "euer": {
2926
3166
  "kennzahl": 168
2927
3167
  },
@@ -2934,6 +3174,7 @@ export const SKR04_2026: IChart = {
2934
3174
  "accountClass": 7,
2935
3175
  "accountType": "expense",
2936
3176
  "hgb275Position": "GuV 14",
3177
+ "bwaLine": "income_taxes",
2937
3178
  "euer": {
2938
3179
  "kennzahl": 168
2939
3180
  },
@@ -2947,6 +3188,7 @@ export const SKR04_2026: IChart = {
2947
3188
  "accountType": "expense",
2948
3189
  "securitiesRole": "capital_gains_tax",
2949
3190
  "hgb275Position": "GuV 14",
3191
+ "bwaLine": "income_taxes",
2950
3192
  "euer": {
2951
3193
  "kennzahl": 122
2952
3194
  },
@@ -2960,6 +3202,7 @@ export const SKR04_2026: IChart = {
2960
3202
  "accountType": "expense",
2961
3203
  "securitiesRole": "capital_gains_tax_soli",
2962
3204
  "hgb275Position": "GuV 14",
3205
+ "bwaLine": "income_taxes",
2963
3206
  "euer": {
2964
3207
  "kennzahl": 122
2965
3208
  },
@@ -2973,6 +3216,7 @@ export const SKR04_2026: IChart = {
2973
3216
  "accountType": "expense",
2974
3217
  "securitiesRole": "foreign_tax_exempt_income",
2975
3218
  "hgb275Position": "GuV 14",
3219
+ "bwaLine": "income_taxes",
2976
3220
  "euer": {
2977
3221
  "kennzahl": 122
2978
3222
  },
@@ -2986,6 +3230,7 @@ export const SKR04_2026: IChart = {
2986
3230
  "accountType": "expense",
2987
3231
  "securitiesRole": "foreign_withholding_tax",
2988
3232
  "hgb275Position": "GuV 14",
3233
+ "bwaLine": "income_taxes",
2989
3234
  "euer": {
2990
3235
  "kennzahl": 122
2991
3236
  },
@@ -2997,6 +3242,7 @@ export const SKR04_2026: IChart = {
2997
3242
  "accountName": "Saldenvorträge Sachkonten",
2998
3243
  "accountClass": 9,
2999
3244
  "accountType": "equity",
3245
+ "hgb266Exclusion": "technical",
3000
3246
  "euerExclusion": "closing",
3001
3247
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
3002
3248
  "validFrom": 2026
@@ -3007,6 +3253,9 @@ export const SKR04_2026: IChart = {
3007
3253
  "accountClass": 9,
3008
3254
  "accountType": "asset",
3009
3255
  "hgb266Position": "Aktiva B.II.1",
3256
+ "balanceRule": {
3257
+ "creditPosition": "Passiva C.4"
3258
+ },
3010
3259
  "euerExclusion": "closing",
3011
3260
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3012
3261
  "validFrom": 2026
@@ -3017,6 +3266,9 @@ export const SKR04_2026: IChart = {
3017
3266
  "accountClass": 9,
3018
3267
  "accountType": "liability",
3019
3268
  "hgb266Position": "Passiva C.4",
3269
+ "balanceRule": {
3270
+ "debitPosition": "Aktiva B.II.1"
3271
+ },
3020
3272
  "euerExclusion": "closing",
3021
3273
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3022
3274
  "validFrom": 2026
@@ -3026,6 +3278,7 @@ export const SKR04_2026: IChart = {
3026
3278
  "accountName": "Gewinn- und Verlustkonto (Abschluss)",
3027
3279
  "accountClass": 9,
3028
3280
  "accountType": "equity",
3281
+ "hgb266Exclusion": "technical",
3029
3282
  "euerExclusion": "closing",
3030
3283
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3031
3284
  "validFrom": 2026
@@ -3036,6 +3289,9 @@ export const SKR04_2026: IChart = {
3036
3289
  "accountClass": 9,
3037
3290
  "accountType": "asset",
3038
3291
  "hgb266Position": "Aktiva B.II.1",
3292
+ "balanceRule": {
3293
+ "creditPosition": "Passiva C.4"
3294
+ },
3039
3295
  "euerExclusion": "valuation",
3040
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)",
3041
3297
  "validFrom": 2026
@@ -3076,6 +3332,9 @@ export const SKR04_2026: IChart = {
3076
3332
  "accountClass": 9,
3077
3333
  "accountType": "liability",
3078
3334
  "hgb266Position": "Passiva C.4",
3335
+ "balanceRule": {
3336
+ "debitPosition": "Aktiva B.II.1"
3337
+ },
3079
3338
  "euerExclusion": "valuation",
3080
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)",
3081
3340
  "validFrom": 2026
@@ -3095,6 +3354,7 @@ export const SKR04_2026: IChart = {
3095
3354
  "accountName": "Statistisches Gegenkonto",
3096
3355
  "accountClass": 9,
3097
3356
  "accountType": "equity",
3357
+ "hgb266Exclusion": "technical",
3098
3358
  "euerExclusion": "closing",
3099
3359
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3100
3360
  "validFrom": 2026