@fin.cx/chartdata 3.2.0 → 3.3.1

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 +344 -1
  11. package/dist_ts/data/skr04.2026.js +329 -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 +182 -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 +343 -0
  23. package/ts/data/skr04.2026.ts +328 -0
  24. package/ts/index.ts +1 -0
package/ts/data/skr03.2026.ts CHANGED
@@ -128,6 +128,19 @@ export const SKR03_2026: IChart = {
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
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+ {
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+ "accountNumber": "0730",
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+ "accountName": "Verbindlichkeiten gegenüber Gesellschaftern",
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+ "accountClass": 0,
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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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+ "euerExclusion": "balance_sheet",
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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 3), gültig für 2026 (no tax function there; liabilities or receivables by balance), and vs public oracle (2026-10-09)",
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+ "validFrom": 2026
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+ },
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  {
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  "accountNumber": "0840",
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  "accountName": "Gewinnrücklagen",
@@ -246,6 +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": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
@@ -256,6 +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
@@ -266,6 +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
@@ -276,6 +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
@@ -286,6 +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
@@ -296,6 +324,9 @@ 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 +378,9 @@ 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 +489,10 @@ 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 +509,10 @@ 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 +529,10 @@ 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 +547,10 @@ 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 +567,10 @@ export const SKR03_2026: IChart = {
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  "role": "tax"
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  },
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  "hgb266Position": "Aktiva B.II.4",
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+ "balanceRule": {
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+ "creditPosition": "Passiva C.8",
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+ "vatNetGroup": "vat_current_year"
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+ },
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  "euerExclusion": "reverse_charge",
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
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  "validFrom": 2026
@@ -531,6 +585,10 @@ 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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  },
@@ -553,10 +611,52 @@ export const SKR03_2026: IChart = {
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  "accountClass": 1,
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  "accountType": "liability",
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  "hgb266Position": "Passiva C.4",
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+ "balanceRule": {
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+ "debitPosition": "Aktiva B.II.1"
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+ },
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  "euerExclusion": "balance_sheet",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
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  },
621
+ {
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+ "accountNumber": "1665",
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+ "accountName": "Verbindlichkeiten gegenüber GmbH-Gesellschaftern",
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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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+ "euerExclusion": "balance_sheet",
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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 9), gültig für 2026 (no tax function there; liabilities or receivables by balance), and vs public oracle (2026-10-09)",
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+ "validFrom": 2026
633
+ },
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+ {
635
+ "accountNumber": "1670",
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+ "accountName": "Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern",
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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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+ "euerExclusion": "balance_sheet",
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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 10), gültig für 2026 (no tax function there; liabilities or receivables by balance), and vs public oracle (2026-10-09)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "1675",
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+ "accountName": "Verbindlichkeiten gegenüber Kommanditisten",
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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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+ },
656
+ "euerExclusion": "balance_sheet",
657
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 10), gültig für 2026 (no tax function there; liabilities or receivables by balance), and vs public oracle (2026-10-09)",
658
+ "validFrom": 2026
659
+ },
560
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  {
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  "accountNumber": "1700",
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  "accountName": "Sonstige Verbindlichkeiten",
@@ -633,6 +733,9 @@ 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"
738
+ },
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739
  "euer": {
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  "debitKennzahl": 183,
638
741
  "creditKennzahl": 103
@@ -713,10 +816,26 @@ export const SKR03_2026: IChart = {
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  "accountType": "asset",
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  "payrollRole": "clearing",
715
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  "hgb266Position": "Aktiva B.II.4",
819
+ "balanceRule": {
820
+ "creditPosition": "Passiva C.8"
821
+ },
716
822
  "euerExclusion": "balance_sheet",
717
823
  "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
718
824
  "validFrom": 2026
719
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  },
826
+ {
827
+ "accountNumber": "1756",
828
+ "accountName": "Lohn- und Gehaltsverrechnung nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG",
829
+ "accountClass": 1,
830
+ "accountType": "asset",
831
+ "hgb266Position": "Aktiva B.II.4",
832
+ "balanceRule": {
833
+ "creditPosition": "Passiva C.8"
834
+ },
835
+ "euerExclusion": "balance_sheet",
836
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11), gültig für 2026 (no tax function there; liabilities or receivables by balance), and vs public oracle (2026-10-09)",
837
+ "validFrom": 2026
838
+ },
720
839
  {
721
840
  "accountNumber": "1759",
722
841
  "accountName": "Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern",
@@ -734,6 +853,9 @@ export const SKR03_2026: IChart = {
734
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  "accountClass": 1,
735
854
  "accountType": "liability",
736
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  "hgb266Position": "Passiva C.8",
856
+ "balanceRule": {
857
+ "debitPosition": "Aktiva B.II.4"
858
+ },
737
859
  "euer": {
738
860
  "debitKennzahl": 183,
739
861
  "creditKennzahl": 103
@@ -747,6 +869,9 @@ export const SKR03_2026: IChart = {
747
869
  "accountClass": 1,
748
870
  "accountType": "liability",
749
871
  "hgb266Position": "Passiva C.8",
872
+ "balanceRule": {
873
+ "debitPosition": "Aktiva B.II.4"
874
+ },
750
875
  "euer": {
751
876
  "debitKennzahl": 183,
752
877
  "creditKennzahl": 103
@@ -760,6 +885,10 @@ export const SKR03_2026: IChart = {
760
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  "accountClass": 1,
761
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  "accountType": "liability",
762
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  "hgb266Position": "Passiva C.8",
888
+ "balanceRule": {
889
+ "debitPosition": "Aktiva B.II.4",
890
+ "vatNetGroup": "vat_current_year"
891
+ },
763
892
  "euer": {
764
893
  "kennzahl": 140
765
894
  },
@@ -772,6 +901,10 @@ export const SKR03_2026: IChart = {
772
901
  "accountClass": 1,
773
902
  "accountType": "liability",
774
903
  "hgb266Position": "Passiva C.8",
904
+ "balanceRule": {
905
+ "debitPosition": "Aktiva B.II.4",
906
+ "vatNetGroup": "vat_current_year"
907
+ },
775
908
  "euer": {
776
909
  "kennzahl": 140
777
910
  },
@@ -784,6 +917,10 @@ export const SKR03_2026: IChart = {
784
917
  "accountClass": 1,
785
918
  "accountType": "liability",
786
919
  "hgb266Position": "Passiva C.8",
920
+ "balanceRule": {
921
+ "debitPosition": "Aktiva B.II.4",
922
+ "vatNetGroup": "vat_current_year"
923
+ },
787
924
  "euerExclusion": "reverse_charge",
788
925
  "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
926
  "validFrom": 2026
@@ -794,6 +931,10 @@ export const SKR03_2026: IChart = {
794
931
  "accountClass": 1,
795
932
  "accountType": "liability",
796
933
  "hgb266Position": "Passiva C.8",
934
+ "balanceRule": {
935
+ "debitPosition": "Aktiva B.II.4",
936
+ "vatNetGroup": "vat_current_year"
937
+ },
797
938
  "euer": {
798
939
  "kennzahl": 140
799
940
  },
@@ -806,6 +947,10 @@ export const SKR03_2026: IChart = {
806
947
  "accountClass": 1,
807
948
  "accountType": "liability",
808
949
  "hgb266Position": "Passiva C.8",
950
+ "balanceRule": {
951
+ "debitPosition": "Aktiva B.II.4",
952
+ "vatNetGroup": "vat_current_year"
953
+ },
809
954
  "euer": {
810
955
  "debitKennzahl": 186,
811
956
  "creditKennzahl": 141
@@ -819,6 +964,10 @@ export const SKR03_2026: IChart = {
819
964
  "accountClass": 1,
820
965
  "accountType": "liability",
821
966
  "hgb266Position": "Passiva C.8",
967
+ "balanceRule": {
968
+ "debitPosition": "Aktiva B.II.4",
969
+ "vatNetGroup": "vat_current_year"
970
+ },
822
971
  "euer": {
823
972
  "debitKennzahl": 186,
824
973
  "creditKennzahl": 141
@@ -832,6 +981,10 @@ export const SKR03_2026: IChart = {
832
981
  "accountClass": 1,
833
982
  "accountType": "liability",
834
983
  "hgb266Position": "Passiva C.8",
984
+ "balanceRule": {
985
+ "debitPosition": "Aktiva B.II.4",
986
+ "vatNetGroup": "vat_current_year"
987
+ },
835
988
  "euerExclusion": "reverse_charge",
836
989
  "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
990
  "validFrom": 2026
@@ -842,6 +995,10 @@ export const SKR03_2026: IChart = {
842
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  "accountClass": 1,
843
996
  "accountType": "liability",
844
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  "hgb266Position": "Passiva C.8",
998
+ "balanceRule": {
999
+ "debitPosition": "Aktiva B.II.4",
1000
+ "vatNetGroup": "vat_current_year"
1001
+ },
845
1002
  "euerExclusion": "reverse_charge",
846
1003
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
847
1004
  "validFrom": 2026
@@ -852,6 +1009,9 @@ export const SKR03_2026: IChart = {
852
1009
  "accountClass": 1,
853
1010
  "accountType": "liability",
854
1011
  "hgb266Position": "Passiva C.8",
1012
+ "balanceRule": {
1013
+ "debitPosition": "Aktiva B.II.4"
1014
+ },
855
1015
  "euer": {
856
1016
  "debitKennzahl": 186,
857
1017
  "creditKennzahl": 141
@@ -865,6 +1025,9 @@ export const SKR03_2026: IChart = {
865
1025
  "accountClass": 1,
866
1026
  "accountType": "liability",
867
1027
  "hgb266Position": "Passiva C.8",
1028
+ "balanceRule": {
1029
+ "debitPosition": "Aktiva B.II.4"
1030
+ },
868
1031
  "euer": {
869
1032
  "debitKennzahl": 186,
870
1033
  "creditKennzahl": 141
@@ -888,6 +1051,12 @@ export const SKR03_2026: IChart = {
888
1051
  "accountClass": 1,
889
1052
  "accountType": "equity",
890
1053
  "hgb266Position": "Passiva A.I",
1054
+ "balanceRule": {
1055
+ "legalForms": [
1056
+ "sole_trader",
1057
+ "partnership"
1058
+ ]
1059
+ },
891
1060
  "euer": {
892
1061
  "kennzahl": 122
893
1062
  },
@@ -900,6 +1069,12 @@ export const SKR03_2026: IChart = {
900
1069
  "accountClass": 1,
901
1070
  "accountType": "equity",
902
1071
  "hgb266Position": "Passiva A.I",
1072
+ "balanceRule": {
1073
+ "legalForms": [
1074
+ "sole_trader",
1075
+ "partnership"
1076
+ ]
1077
+ },
903
1078
  "euer": {
904
1079
  "kennzahl": 123
905
1080
  },
@@ -912,6 +1087,7 @@ export const SKR03_2026: IChart = {
912
1087
  "accountClass": 2,
913
1088
  "accountType": "expense",
914
1089
  "hgb275Position": "GuV 13",
1090
+ "bwaLine": "interest_expense",
915
1091
  "euer": {
916
1092
  "kennzahl": 234
917
1093
  },
@@ -925,6 +1101,7 @@ export const SKR03_2026: IChart = {
925
1101
  "accountType": "expense",
926
1102
  "securitiesRole": "margin_interest",
927
1103
  "hgb275Position": "GuV 13",
1104
+ "bwaLine": "interest_expense",
928
1105
  "euer": {
929
1106
  "kennzahl": 234
930
1107
  },
@@ -938,6 +1115,7 @@ export const SKR03_2026: IChart = {
938
1115
  "accountType": "expense",
939
1116
  "securitiesRole": "borrow_fees",
940
1117
  "hgb275Position": "GuV 13",
1118
+ "bwaLine": "interest_expense",
941
1119
  "euer": {
942
1120
  "kennzahl": 234
943
1121
  },
@@ -950,6 +1128,7 @@ export const SKR03_2026: IChart = {
950
1128
  "accountClass": 2,
951
1129
  "accountType": "expense",
952
1130
  "hgb275Position": "GuV 8",
1131
+ "bwaLine": "other_neutral_expense",
953
1132
  "euer": {
954
1133
  "kennzahl": 183
955
1134
  },
@@ -962,6 +1141,7 @@ export const SKR03_2026: IChart = {
962
1141
  "accountClass": 2,
963
1142
  "accountType": "expense",
964
1143
  "hgb275Position": "GuV 8",
1144
+ "bwaLine": "other_neutral_expense",
965
1145
  "euerExclusion": "valuation",
966
1146
  "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
1147
  "validFrom": 2026
@@ -972,6 +1152,7 @@ export const SKR03_2026: IChart = {
972
1152
  "accountClass": 2,
973
1153
  "accountType": "expense",
974
1154
  "hgb275Position": "GuV 8",
1155
+ "bwaLine": "other_neutral_expense",
975
1156
  "euerExclusion": "valuation",
976
1157
  "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
1158
  "validFrom": 2026
@@ -982,6 +1163,7 @@ export const SKR03_2026: IChart = {
982
1163
  "accountClass": 2,
983
1164
  "accountType": "expense",
984
1165
  "hgb275Position": "GuV 14",
1166
+ "bwaLine": "income_taxes",
985
1167
  "euer": {
986
1168
  "kennzahl": 168
987
1169
  },
@@ -994,6 +1176,7 @@ export const SKR03_2026: IChart = {
994
1176
  "accountClass": 2,
995
1177
  "accountType": "expense",
996
1178
  "hgb275Position": "GuV 14",
1179
+ "bwaLine": "income_taxes",
997
1180
  "euer": {
998
1181
  "kennzahl": 168
999
1182
  },
@@ -1007,6 +1190,7 @@ export const SKR03_2026: IChart = {
1007
1190
  "accountType": "expense",
1008
1191
  "securitiesRole": "capital_gains_tax",
1009
1192
  "hgb275Position": "GuV 14",
1193
+ "bwaLine": "income_taxes",
1010
1194
  "euer": {
1011
1195
  "kennzahl": 122
1012
1196
  },
@@ -1020,6 +1204,7 @@ export const SKR03_2026: IChart = {
1020
1204
  "accountType": "expense",
1021
1205
  "securitiesRole": "capital_gains_tax_soli",
1022
1206
  "hgb275Position": "GuV 14",
1207
+ "bwaLine": "income_taxes",
1023
1208
  "euer": {
1024
1209
  "kennzahl": 122
1025
1210
  },
@@ -1033,6 +1218,7 @@ export const SKR03_2026: IChart = {
1033
1218
  "accountType": "expense",
1034
1219
  "securitiesRole": "foreign_tax_exempt_income",
1035
1220
  "hgb275Position": "GuV 14",
1221
+ "bwaLine": "income_taxes",
1036
1222
  "euer": {
1037
1223
  "kennzahl": 122
1038
1224
  },
@@ -1046,6 +1232,7 @@ export const SKR03_2026: IChart = {
1046
1232
  "accountType": "expense",
1047
1233
  "securitiesRole": "foreign_withholding_tax",
1048
1234
  "hgb275Position": "GuV 14",
1235
+ "bwaLine": "income_taxes",
1049
1236
  "euer": {
1050
1237
  "kennzahl": 122
1051
1238
  },
@@ -1058,6 +1245,7 @@ export const SKR03_2026: IChart = {
1058
1245
  "accountClass": 2,
1059
1246
  "accountType": "expense",
1060
1247
  "hgb275Position": "GuV 8",
1248
+ "bwaLine": "other_neutral_expense",
1061
1249
  "euer": {
1062
1250
  "kennzahl": 183
1063
1251
  },
@@ -1071,6 +1259,7 @@ export const SKR03_2026: IChart = {
1071
1259
  "accountType": "expense",
1072
1260
  "accountRole": "disposal_book_value",
1073
1261
  "hgb275Position": "GuV 8",
1262
+ "bwaLine": "other_neutral_expense",
1074
1263
  "euer": {
1075
1264
  "kennzahl": 135
1076
1265
  },
@@ -1084,6 +1273,7 @@ export const SKR03_2026: IChart = {
1084
1273
  "accountType": "expense",
1085
1274
  "accountRole": "disposal_book_value",
1086
1275
  "hgb275Position": "GuV 8",
1276
+ "bwaLine": "other_neutral_expense",
1087
1277
  "euer": {
1088
1278
  "kennzahl": 135
1089
1279
  },
@@ -1098,6 +1288,7 @@ export const SKR03_2026: IChart = {
1098
1288
  "accountRole": "disposal_book_value",
1099
1289
  "securitiesRole": "book_value_fixed_loss",
1100
1290
  "hgb275Position": "GuV 8",
1291
+ "bwaLine": "other_neutral_expense",
1101
1292
  "euer": {
1102
1293
  "kennzahl": 135
1103
1294
  },
@@ -1113,6 +1304,7 @@ export const SKR03_2026: IChart = {
1113
1304
  "securitiesRole": "book_value_fixed_loss",
1114
1305
  "taxRule": "estg_3_40_kstg_8b",
1115
1306
  "hgb275Position": "GuV 8",
1307
+ "bwaLine": "other_neutral_expense",
1116
1308
  "euer": {
1117
1309
  "kennzahl": 135
1118
1310
  },
@@ -1126,6 +1318,7 @@ export const SKR03_2026: IChart = {
1126
1318
  "accountType": "expense",
1127
1319
  "accountRole": "disposal_book_value",
1128
1320
  "hgb275Position": "GuV 4",
1321
+ "bwaLine": "other_neutral_income",
1129
1322
  "euer": {
1130
1323
  "kennzahl": 135
1131
1324
  },
@@ -1139,6 +1332,7 @@ export const SKR03_2026: IChart = {
1139
1332
  "accountType": "expense",
1140
1333
  "accountRole": "disposal_book_value",
1141
1334
  "hgb275Position": "GuV 4",
1335
+ "bwaLine": "other_neutral_income",
1142
1336
  "euer": {
1143
1337
  "kennzahl": 135
1144
1338
  },
@@ -1153,6 +1347,7 @@ export const SKR03_2026: IChart = {
1153
1347
  "accountRole": "disposal_book_value",
1154
1348
  "securitiesRole": "book_value_fixed_gain",
1155
1349
  "hgb275Position": "GuV 4",
1350
+ "bwaLine": "other_neutral_income",
1156
1351
  "euer": {
1157
1352
  "kennzahl": 135
1158
1353
  },
@@ -1168,6 +1363,7 @@ export const SKR03_2026: IChart = {
1168
1363
  "securitiesRole": "book_value_fixed_gain",
1169
1364
  "taxRule": "estg_3_40_kstg_8b",
1170
1365
  "hgb275Position": "GuV 4",
1366
+ "bwaLine": "other_neutral_income",
1171
1367
  "euer": {
1172
1368
  "kennzahl": 135
1173
1369
  },
@@ -1181,6 +1377,7 @@ export const SKR03_2026: IChart = {
1181
1377
  "accountType": "expense",
1182
1378
  "securitiesRole": "sale_loss_current",
1183
1379
  "hgb275Position": "GuV 8",
1380
+ "bwaLine": "other_neutral_expense",
1184
1381
  "euer": {
1185
1382
  "kennzahl": 100
1186
1383
  },
@@ -1195,6 +1392,7 @@ export const SKR03_2026: IChart = {
1195
1392
  "securitiesRole": "sale_loss_current",
1196
1393
  "taxRule": "estg_3_40_kstg_8b",
1197
1394
  "hgb275Position": "GuV 8",
1395
+ "bwaLine": "other_neutral_expense",
1198
1396
  "euer": {
1199
1397
  "kennzahl": 100
1200
1398
  },
@@ -1208,6 +1406,7 @@ export const SKR03_2026: IChart = {
1208
1406
  "accountType": "revenue",
1209
1407
  "securitiesRole": "income_fixed",
1210
1408
  "hgb275Position": "GuV 10",
1409
+ "bwaLine": "other_neutral_income",
1211
1410
  "euer": {
1212
1411
  "kennzahl": 103
1213
1412
  },
@@ -1222,6 +1421,7 @@ export const SKR03_2026: IChart = {
1222
1421
  "securitiesRole": "income_fixed",
1223
1422
  "taxRule": "estg_3_40_kstg_8b",
1224
1423
  "hgb275Position": "GuV 10",
1424
+ "bwaLine": "other_neutral_income",
1225
1425
  "euer": {
1226
1426
  "kennzahl": 103
1227
1427
  },
@@ -1234,6 +1434,7 @@ export const SKR03_2026: IChart = {
1234
1434
  "accountClass": 2,
1235
1435
  "accountType": "revenue",
1236
1436
  "hgb275Position": "GuV 11",
1437
+ "bwaLine": "interest_income",
1237
1438
  "euer": {
1238
1439
  "kennzahl": 103
1239
1440
  },
@@ -1247,6 +1448,7 @@ export const SKR03_2026: IChart = {
1247
1448
  "accountType": "revenue",
1248
1449
  "securitiesRole": "income_current",
1249
1450
  "hgb275Position": "GuV 11",
1451
+ "bwaLine": "interest_income",
1250
1452
  "euer": {
1251
1453
  "kennzahl": 103
1252
1454
  },
@@ -1261,6 +1463,7 @@ export const SKR03_2026: IChart = {
1261
1463
  "securitiesRole": "income_current",
1262
1464
  "taxRule": "estg_3_40_kstg_8b",
1263
1465
  "hgb275Position": "GuV 11",
1466
+ "bwaLine": "interest_income",
1264
1467
  "euer": {
1265
1468
  "kennzahl": 103
1266
1469
  },
@@ -1273,6 +1476,7 @@ export const SKR03_2026: IChart = {
1273
1476
  "accountClass": 2,
1274
1477
  "accountType": "revenue",
1275
1478
  "hgb275Position": "GuV 4",
1479
+ "bwaLine": "other_neutral_income",
1276
1480
  "euer": {
1277
1481
  "kennzahl": 103
1278
1482
  },
@@ -1285,6 +1489,7 @@ export const SKR03_2026: IChart = {
1285
1489
  "accountClass": 2,
1286
1490
  "accountType": "revenue",
1287
1491
  "hgb275Position": "GuV 4",
1492
+ "bwaLine": "other_neutral_income",
1288
1493
  "euerExclusion": "valuation",
1289
1494
  "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
1495
  "validFrom": 2026
@@ -1295,6 +1500,7 @@ export const SKR03_2026: IChart = {
1295
1500
  "accountClass": 2,
1296
1501
  "accountType": "revenue",
1297
1502
  "hgb275Position": "GuV 4",
1503
+ "bwaLine": "other_neutral_income",
1298
1504
  "euerExclusion": "valuation",
1299
1505
  "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
1506
  "validFrom": 2026
@@ -1305,6 +1511,7 @@ export const SKR03_2026: IChart = {
1305
1511
  "accountClass": 2,
1306
1512
  "accountType": "revenue",
1307
1513
  "hgb275Position": "GuV 4",
1514
+ "bwaLine": "other_operating_income",
1308
1515
  "euer": {
1309
1516
  "kennzahl": 112
1310
1517
  },
@@ -1318,6 +1525,7 @@ export const SKR03_2026: IChart = {
1318
1525
  "accountType": "revenue",
1319
1526
  "securitiesRole": "writeup_fixed",
1320
1527
  "hgb275Position": "GuV 4",
1528
+ "bwaLine": "other_neutral_income",
1321
1529
  "euerExclusion": "valuation",
1322
1530
  "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
1531
  "validFrom": 2026
@@ -1330,6 +1538,7 @@ export const SKR03_2026: IChart = {
1330
1538
  "securitiesRole": "writeup",
1331
1539
  "taxRule": "estg_3_40_kstg_8b",
1332
1540
  "hgb275Position": "GuV 4",
1541
+ "bwaLine": "other_neutral_income",
1333
1542
  "euerExclusion": "valuation",
1334
1543
  "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
1544
  "validFrom": 2026
@@ -1341,6 +1550,7 @@ export const SKR03_2026: IChart = {
1341
1550
  "accountType": "revenue",
1342
1551
  "securitiesRole": "writeup_current",
1343
1552
  "hgb275Position": "GuV 4",
1553
+ "bwaLine": "other_neutral_income",
1344
1554
  "euerExclusion": "valuation",
1345
1555
  "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
1556
  "validFrom": 2026
@@ -1352,6 +1562,7 @@ export const SKR03_2026: IChart = {
1352
1562
  "accountType": "revenue",
1353
1563
  "securitiesRole": "sale_gain_current",
1354
1564
  "hgb275Position": "GuV 4",
1565
+ "bwaLine": "other_neutral_income",
1355
1566
  "euer": {
1356
1567
  "kennzahl": 103
1357
1568
  },
@@ -1366,6 +1577,7 @@ export const SKR03_2026: IChart = {
1366
1577
  "securitiesRole": "sale_gain_current",
1367
1578
  "taxRule": "estg_3_40_kstg_8b",
1368
1579
  "hgb275Position": "GuV 4",
1580
+ "bwaLine": "other_neutral_income",
1369
1581
  "euer": {
1370
1582
  "kennzahl": 103
1371
1583
  },
@@ -1379,6 +1591,7 @@ export const SKR03_2026: IChart = {
1379
1591
  "accountType": "revenue",
1380
1592
  "securitiesRole": "provision_release",
1381
1593
  "hgb275Position": "GuV 4",
1594
+ "bwaLine": "other_operating_income",
1382
1595
  "euerExclusion": "valuation",
1383
1596
  "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
1597
  "validFrom": 2026
@@ -1389,6 +1602,7 @@ export const SKR03_2026: IChart = {
1389
1602
  "accountClass": 2,
1390
1603
  "accountType": "revenue",
1391
1604
  "hgb275Position": "GuV 4",
1605
+ "bwaLine": "other_operating_income",
1392
1606
  "euer": {
1393
1607
  "kennzahl": 103
1394
1608
  },
@@ -1402,6 +1616,7 @@ export const SKR03_2026: IChart = {
1402
1616
  "accountType": "revenue",
1403
1617
  "payrollRole": "levy_refunds",
1404
1618
  "hgb275Position": "GuV 4",
1619
+ "bwaLine": "other_operating_income",
1405
1620
  "euer": {
1406
1621
  "kennzahl": 103
1407
1622
  },
@@ -1414,6 +1629,7 @@ export const SKR03_2026: IChart = {
1414
1629
  "accountClass": 3,
1415
1630
  "accountType": "expense",
1416
1631
  "hgb275Position": "GuV 5",
1632
+ "bwaLine": "material_costs",
1417
1633
  "euer": {
1418
1634
  "kennzahl": 110
1419
1635
  },
@@ -1426,6 +1642,7 @@ export const SKR03_2026: IChart = {
1426
1642
  "accountClass": 3,
1427
1643
  "accountType": "expense",
1428
1644
  "hgb275Position": "GuV 5",
1645
+ "bwaLine": "material_costs",
1429
1646
  "euer": {
1430
1647
  "kennzahl": 100
1431
1648
  },
@@ -1446,6 +1663,7 @@ export const SKR03_2026: IChart = {
1446
1663
  "40"
1447
1664
  ],
1448
1665
  "hgb275Position": "GuV 5",
1666
+ "bwaLine": "material_costs",
1449
1667
  "euer": {
1450
1668
  "kennzahl": 100
1451
1669
  },
@@ -1466,6 +1684,7 @@ export const SKR03_2026: IChart = {
1466
1684
  "40"
1467
1685
  ],
1468
1686
  "hgb275Position": "GuV 5",
1687
+ "bwaLine": "material_costs",
1469
1688
  "euer": {
1470
1689
  "kennzahl": 100
1471
1690
  },
@@ -1486,6 +1705,7 @@ export const SKR03_2026: IChart = {
1486
1705
  "40"
1487
1706
  ],
1488
1707
  "hgb275Position": "GuV 5",
1708
+ "bwaLine": "material_costs",
1489
1709
  "euer": {
1490
1710
  "kennzahl": 100
1491
1711
  },
@@ -1506,6 +1726,7 @@ export const SKR03_2026: IChart = {
1506
1726
  "40"
1507
1727
  ],
1508
1728
  "hgb275Position": "GuV 5",
1729
+ "bwaLine": "material_costs",
1509
1730
  "euer": {
1510
1731
  "kennzahl": 100
1511
1732
  },
@@ -1518,6 +1739,7 @@ export const SKR03_2026: IChart = {
1518
1739
  "accountClass": 3,
1519
1740
  "accountType": "expense",
1520
1741
  "hgb275Position": "GuV 5",
1742
+ "bwaLine": "material_costs",
1521
1743
  "euer": {
1522
1744
  "kennzahl": 100
1523
1745
  },
@@ -1530,6 +1752,7 @@ export const SKR03_2026: IChart = {
1530
1752
  "accountClass": 3,
1531
1753
  "accountType": "expense",
1532
1754
  "hgb275Position": "GuV 5",
1755
+ "bwaLine": "material_costs",
1533
1756
  "euer": {
1534
1757
  "kennzahl": 100
1535
1758
  },
@@ -1542,6 +1765,7 @@ export const SKR03_2026: IChart = {
1542
1765
  "accountClass": 3,
1543
1766
  "accountType": "expense",
1544
1767
  "hgb275Position": "GuV 5",
1768
+ "bwaLine": "material_costs",
1545
1769
  "euerExclusion": "inventory",
1546
1770
  "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
1771
  "validFrom": 2026
@@ -1552,6 +1776,7 @@ export const SKR03_2026: IChart = {
1552
1776
  "accountClass": 3,
1553
1777
  "accountType": "expense",
1554
1778
  "hgb275Position": "GuV 5",
1779
+ "bwaLine": "material_costs",
1555
1780
  "euerExclusion": "inventory",
1556
1781
  "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
1782
  "validFrom": 2026
@@ -1582,6 +1807,7 @@ export const SKR03_2026: IChart = {
1582
1807
  "accountClass": 4,
1583
1808
  "accountType": "expense",
1584
1809
  "hgb275Position": "GuV 6a",
1810
+ "bwaLine": "personnel_costs",
1585
1811
  "euer": {
1586
1812
  "kennzahl": 120
1587
1813
  },
@@ -1595,6 +1821,7 @@ export const SKR03_2026: IChart = {
1595
1821
  "accountType": "expense",
1596
1822
  "payrollRole": "wages",
1597
1823
  "hgb275Position": "GuV 6a",
1824
+ "bwaLine": "personnel_costs",
1598
1825
  "euer": {
1599
1826
  "kennzahl": 120
1600
1827
  },
@@ -1608,6 +1835,7 @@ export const SKR03_2026: IChart = {
1608
1835
  "accountType": "expense",
1609
1836
  "payrollRole": "salaries",
1610
1837
  "hgb275Position": "GuV 6a",
1838
+ "bwaLine": "personnel_costs",
1611
1839
  "euer": {
1612
1840
  "kennzahl": 120
1613
1841
  },
@@ -1621,6 +1849,7 @@ export const SKR03_2026: IChart = {
1621
1849
  "accountType": "expense",
1622
1850
  "payrollRole": "managing_director_salaries",
1623
1851
  "hgb275Position": "GuV 6a",
1852
+ "bwaLine": "personnel_costs",
1624
1853
  "euer": {
1625
1854
  "kennzahl": 120
1626
1855
  },
@@ -1634,6 +1863,7 @@ export const SKR03_2026: IChart = {
1634
1863
  "accountType": "expense",
1635
1864
  "payrollRole": "employer_social_security",
1636
1865
  "hgb275Position": "GuV 6b",
1866
+ "bwaLine": "personnel_costs",
1637
1867
  "euer": {
1638
1868
  "kennzahl": 120
1639
1869
  },
@@ -1647,6 +1877,7 @@ export const SKR03_2026: IChart = {
1647
1877
  "accountType": "expense",
1648
1878
  "payrollRole": "accident_insurance",
1649
1879
  "hgb275Position": "GuV 6b",
1880
+ "bwaLine": "personnel_costs",
1650
1881
  "euer": {
1651
1882
  "kennzahl": 120
1652
1883
  },
@@ -1660,6 +1891,7 @@ export const SKR03_2026: IChart = {
1660
1891
  "accountType": "expense",
1661
1892
  "payrollRole": "minijob_social_security",
1662
1893
  "hgb275Position": "GuV 6b",
1894
+ "bwaLine": "personnel_costs",
1663
1895
  "euer": {
1664
1896
  "kennzahl": 120
1665
1897
  },
@@ -1673,6 +1905,7 @@ export const SKR03_2026: IChart = {
1673
1905
  "accountType": "expense",
1674
1906
  "payrollRole": "benefits_in_kind",
1675
1907
  "hgb275Position": "GuV 6a",
1908
+ "bwaLine": "personnel_costs",
1676
1909
  "euer": {
1677
1910
  "kennzahl": 120
1678
1911
  },
@@ -1686,6 +1919,7 @@ export const SKR03_2026: IChart = {
1686
1919
  "accountType": "expense",
1687
1920
  "payrollRole": "pension",
1688
1921
  "hgb275Position": "GuV 6b",
1922
+ "bwaLine": "personnel_costs",
1689
1923
  "euer": {
1690
1924
  "kennzahl": 120
1691
1925
  },
@@ -1699,6 +1933,7 @@ export const SKR03_2026: IChart = {
1699
1933
  "accountType": "expense",
1700
1934
  "payrollRole": "pension_flat_tax",
1701
1935
  "hgb275Position": "GuV 6b",
1936
+ "bwaLine": "personnel_costs",
1702
1937
  "euer": {
1703
1938
  "kennzahl": 120
1704
1939
  },
@@ -1712,6 +1947,7 @@ export const SKR03_2026: IChart = {
1712
1947
  "accountType": "expense",
1713
1948
  "payrollRole": "capital_formation_benefits",
1714
1949
  "hgb275Position": "GuV 6a",
1950
+ "bwaLine": "personnel_costs",
1715
1951
  "euer": {
1716
1952
  "kennzahl": 120
1717
1953
  },
@@ -1725,6 +1961,7 @@ export const SKR03_2026: IChart = {
1725
1961
  "accountType": "expense",
1726
1962
  "payrollRole": "commuting_allowances",
1727
1963
  "hgb275Position": "GuV 6a",
1964
+ "bwaLine": "personnel_costs",
1728
1965
  "euer": {
1729
1966
  "kennzahl": 120
1730
1967
  },
@@ -1738,6 +1975,7 @@ export const SKR03_2026: IChart = {
1738
1975
  "accountType": "expense",
1739
1976
  "payrollRole": "temporary_wages",
1740
1977
  "hgb275Position": "GuV 6a",
1978
+ "bwaLine": "personnel_costs",
1741
1979
  "euer": {
1742
1980
  "kennzahl": 120
1743
1981
  },
@@ -1751,6 +1989,7 @@ export const SKR03_2026: IChart = {
1751
1989
  "accountType": "expense",
1752
1990
  "payrollRole": "minijob_flat_tax",
1753
1991
  "hgb275Position": "GuV 6a",
1992
+ "bwaLine": "personnel_costs",
1754
1993
  "euer": {
1755
1994
  "kennzahl": 120
1756
1995
  },
@@ -1764,6 +2003,7 @@ export const SKR03_2026: IChart = {
1764
2003
  "accountType": "expense",
1765
2004
  "payrollRole": "minijob_wages",
1766
2005
  "hgb275Position": "GuV 6a",
2006
+ "bwaLine": "personnel_costs",
1767
2007
  "euer": {
1768
2008
  "kennzahl": 120
1769
2009
  },
@@ -1777,6 +2017,7 @@ export const SKR03_2026: IChart = {
1777
2017
  "accountType": "expense",
1778
2018
  "payrollRole": "employee_flat_tax",
1779
2019
  "hgb275Position": "GuV 6a",
2020
+ "bwaLine": "personnel_costs",
1780
2021
  "euer": {
1781
2022
  "kennzahl": 120
1782
2023
  },
@@ -1790,6 +2031,7 @@ export const SKR03_2026: IChart = {
1790
2031
  "accountType": "expense",
1791
2032
  "payrollRole": "temporary_flat_tax",
1792
2033
  "hgb275Position": "GuV 6a",
2034
+ "bwaLine": "personnel_costs",
1793
2035
  "euer": {
1794
2036
  "kennzahl": 120
1795
2037
  },
@@ -1802,6 +2044,7 @@ export const SKR03_2026: IChart = {
1802
2044
  "accountClass": 4,
1803
2045
  "accountType": "expense",
1804
2046
  "hgb275Position": "GuV 8",
2047
+ "bwaLine": "premises_costs",
1805
2048
  "euer": {
1806
2049
  "kennzahl": 150
1807
2050
  },
@@ -1814,6 +2057,7 @@ export const SKR03_2026: IChart = {
1814
2057
  "accountClass": 4,
1815
2058
  "accountType": "expense",
1816
2059
  "hgb275Position": "GuV 8",
2060
+ "bwaLine": "premises_costs",
1817
2061
  "euer": {
1818
2062
  "kennzahl": 151
1819
2063
  },
@@ -1826,6 +2070,7 @@ export const SKR03_2026: IChart = {
1826
2070
  "accountClass": 4,
1827
2071
  "accountType": "expense",
1828
2072
  "hgb275Position": "GuV 14",
2073
+ "bwaLine": "income_taxes",
1829
2074
  "euer": {
1830
2075
  "kennzahl": 168
1831
2076
  },
@@ -1838,6 +2083,7 @@ export const SKR03_2026: IChart = {
1838
2083
  "accountClass": 4,
1839
2084
  "accountType": "expense",
1840
2085
  "hgb275Position": "GuV 8",
2086
+ "bwaLine": "insurance_contributions",
1841
2087
  "euer": {
1842
2088
  "kennzahl": 223
1843
2089
  },
@@ -1850,6 +2096,7 @@ export const SKR03_2026: IChart = {
1850
2096
  "accountClass": 4,
1851
2097
  "accountType": "expense",
1852
2098
  "hgb275Position": "GuV 8",
2099
+ "bwaLine": "insurance_contributions",
1853
2100
  "euer": {
1854
2101
  "kennzahl": 223
1855
2102
  },
@@ -1862,6 +2109,7 @@ export const SKR03_2026: IChart = {
1862
2109
  "accountClass": 4,
1863
2110
  "accountType": "expense",
1864
2111
  "hgb275Position": "GuV 8",
2112
+ "bwaLine": "vehicle_costs",
1865
2113
  "euer": {
1866
2114
  "kennzahl": 146
1867
2115
  },
@@ -1875,6 +2123,7 @@ export const SKR03_2026: IChart = {
1875
2123
  "accountType": "expense",
1876
2124
  "expenseRole": "vehicle_running_costs",
1877
2125
  "hgb275Position": "GuV 8",
2126
+ "bwaLine": "vehicle_costs",
1878
2127
  "euer": {
1879
2128
  "kennzahl": 146
1880
2129
  },
@@ -1887,6 +2136,7 @@ export const SKR03_2026: IChart = {
1887
2136
  "accountClass": 4,
1888
2137
  "accountType": "expense",
1889
2138
  "hgb275Position": "GuV 8",
2139
+ "bwaLine": "advertising_travel_costs",
1890
2140
  "euer": {
1891
2141
  "kennzahl": 224
1892
2142
  },
@@ -1899,6 +2149,7 @@ export const SKR03_2026: IChart = {
1899
2149
  "accountClass": 4,
1900
2150
  "accountType": "expense",
1901
2151
  "hgb275Position": "GuV 8",
2152
+ "bwaLine": "advertising_travel_costs",
1902
2153
  "euer": {
1903
2154
  "kennzahl": 174
1904
2155
  },
@@ -1911,6 +2162,7 @@ export const SKR03_2026: IChart = {
1911
2162
  "accountClass": 4,
1912
2163
  "accountType": "expense",
1913
2164
  "hgb275Position": "GuV 8",
2165
+ "bwaLine": "advertising_travel_costs",
1914
2166
  "euer": {
1915
2167
  "kennzahl": 164
1916
2168
  },
@@ -1924,6 +2176,7 @@ export const SKR03_2026: IChart = {
1924
2176
  "accountType": "expense",
1925
2177
  "expenseRole": "business_meals",
1926
2178
  "hgb275Position": "GuV 8",
2179
+ "bwaLine": "advertising_travel_costs",
1927
2180
  "euer": {
1928
2181
  "kennzahl": 175
1929
2182
  },
@@ -1937,6 +2190,7 @@ export const SKR03_2026: IChart = {
1937
2190
  "accountType": "expense",
1938
2191
  "expenseRole": "business_meals_nondeductible",
1939
2192
  "hgb275Position": "GuV 8",
2193
+ "bwaLine": "advertising_travel_costs",
1940
2194
  "euer": {
1941
2195
  "kennzahl": 165
1942
2196
  },
@@ -1950,6 +2204,7 @@ export const SKR03_2026: IChart = {
1950
2204
  "accountType": "expense",
1951
2205
  "expenseRole": "travel_employee",
1952
2206
  "hgb275Position": "GuV 8",
2207
+ "bwaLine": "advertising_travel_costs",
1953
2208
  "euer": {
1954
2209
  "kennzahl": 120
1955
2210
  },
@@ -1963,6 +2218,7 @@ export const SKR03_2026: IChart = {
1963
2218
  "accountType": "expense",
1964
2219
  "expenseRole": "travel_employee_transport",
1965
2220
  "hgb275Position": "GuV 8",
2221
+ "bwaLine": "advertising_travel_costs",
1966
2222
  "euer": {
1967
2223
  "kennzahl": 120
1968
2224
  },
@@ -1976,6 +2232,7 @@ export const SKR03_2026: IChart = {
1976
2232
  "accountType": "expense",
1977
2233
  "expenseRole": "travel_employee_meals",
1978
2234
  "hgb275Position": "GuV 8",
2235
+ "bwaLine": "advertising_travel_costs",
1979
2236
  "euer": {
1980
2237
  "kennzahl": 120
1981
2238
  },
@@ -1989,6 +2246,7 @@ export const SKR03_2026: IChart = {
1989
2246
  "accountType": "expense",
1990
2247
  "expenseRole": "travel_employee_lodging",
1991
2248
  "hgb275Position": "GuV 8",
2249
+ "bwaLine": "advertising_travel_costs",
1992
2250
  "euer": {
1993
2251
  "kennzahl": 120
1994
2252
  },
@@ -2002,6 +2260,7 @@ export const SKR03_2026: IChart = {
2002
2260
  "accountType": "expense",
2003
2261
  "expenseRole": "mileage_employee",
2004
2262
  "hgb275Position": "GuV 8",
2263
+ "bwaLine": "advertising_travel_costs",
2005
2264
  "euer": {
2006
2265
  "kennzahl": 120
2007
2266
  },
@@ -2014,6 +2273,7 @@ export const SKR03_2026: IChart = {
2014
2273
  "accountClass": 4,
2015
2274
  "accountType": "expense",
2016
2275
  "hgb275Position": "GuV 8",
2276
+ "bwaLine": "advertising_travel_costs",
2017
2277
  "euer": {
2018
2278
  "kennzahl": 221
2019
2279
  },
@@ -2026,6 +2286,7 @@ export const SKR03_2026: IChart = {
2026
2286
  "accountClass": 4,
2027
2287
  "accountType": "expense",
2028
2288
  "hgb275Position": "GuV 8",
2289
+ "bwaLine": "repairs_maintenance",
2029
2290
  "euer": {
2030
2291
  "kennzahl": 225
2031
2292
  },
@@ -2038,6 +2299,7 @@ export const SKR03_2026: IChart = {
2038
2299
  "accountClass": 4,
2039
2300
  "accountType": "expense",
2040
2301
  "hgb275Position": "GuV 8",
2302
+ "bwaLine": "repairs_maintenance",
2041
2303
  "euer": {
2042
2304
  "kennzahl": 225
2043
2305
  },
@@ -2051,6 +2313,7 @@ export const SKR03_2026: IChart = {
2051
2313
  "accountType": "expense",
2052
2314
  "expenseRole": "software",
2053
2315
  "hgb275Position": "GuV 8",
2316
+ "bwaLine": "repairs_maintenance",
2054
2317
  "euer": {
2055
2318
  "kennzahl": 228
2056
2319
  },
@@ -2063,6 +2326,7 @@ export const SKR03_2026: IChart = {
2063
2326
  "accountClass": 4,
2064
2327
  "accountType": "expense",
2065
2328
  "hgb275Position": "GuV 7",
2329
+ "bwaLine": "depreciation",
2066
2330
  "euer": {
2067
2331
  "kennzahl": 130
2068
2332
  },
@@ -2077,6 +2341,7 @@ export const SKR03_2026: IChart = {
2077
2341
  "securitiesRole": "writedown_fixed_temporary",
2078
2342
  "commercialOnly": true,
2079
2343
  "hgb275Position": "GuV 12",
2344
+ "bwaLine": "other_neutral_expense",
2080
2345
  "euerExclusion": "valuation",
2081
2346
  "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
2347
  "validFrom": 2026
@@ -2088,6 +2353,7 @@ export const SKR03_2026: IChart = {
2088
2353
  "accountType": "expense",
2089
2354
  "securitiesRole": "writedown_fixed_lasting",
2090
2355
  "hgb275Position": "GuV 12",
2356
+ "bwaLine": "other_neutral_expense",
2091
2357
  "euerExclusion": "valuation",
2092
2358
  "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
2359
  "validFrom": 2026
@@ -2100,6 +2366,7 @@ export const SKR03_2026: IChart = {
2100
2366
  "securitiesRole": "writedown_fixed_lasting",
2101
2367
  "taxRule": "estg_3_40_kstg_8b",
2102
2368
  "hgb275Position": "GuV 12",
2369
+ "bwaLine": "other_neutral_expense",
2103
2370
  "euerExclusion": "valuation",
2104
2371
  "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
2372
  "validFrom": 2026
@@ -2111,6 +2378,7 @@ export const SKR03_2026: IChart = {
2111
2378
  "accountType": "expense",
2112
2379
  "securitiesRole": "writedown_current",
2113
2380
  "hgb275Position": "GuV 12",
2381
+ "bwaLine": "other_neutral_expense",
2114
2382
  "euerExclusion": "valuation",
2115
2383
  "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
2384
  "validFrom": 2026
@@ -2123,6 +2391,7 @@ export const SKR03_2026: IChart = {
2123
2391
  "securitiesRole": "writedown_current",
2124
2392
  "taxRule": "estg_3_40_kstg_8b",
2125
2393
  "hgb275Position": "GuV 12",
2394
+ "bwaLine": "other_neutral_expense",
2126
2395
  "euerExclusion": "valuation",
2127
2396
  "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
2397
  "validFrom": 2026
@@ -2134,6 +2403,7 @@ export const SKR03_2026: IChart = {
2134
2403
  "accountType": "expense",
2135
2404
  "securitiesRole": "writedown_other_current",
2136
2405
  "hgb275Position": "GuV 8",
2406
+ "bwaLine": "depreciation",
2137
2407
  "euerExclusion": "valuation",
2138
2408
  "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
2409
  "validFrom": 2026
@@ -2145,6 +2415,7 @@ export const SKR03_2026: IChart = {
2145
2415
  "accountType": "expense",
2146
2416
  "expenseRole": "other_operating_expenses",
2147
2417
  "hgb275Position": "GuV 8",
2418
+ "bwaLine": "other_operating_costs",
2148
2419
  "euer": {
2149
2420
  "kennzahl": 183
2150
2421
  },
@@ -2158,6 +2429,7 @@ export const SKR03_2026: IChart = {
2158
2429
  "accountType": "expense",
2159
2430
  "expenseRole": "postage",
2160
2431
  "hgb275Position": "GuV 8",
2432
+ "bwaLine": "other_operating_costs",
2161
2433
  "euer": {
2162
2434
  "kennzahl": 229
2163
2435
  },
@@ -2170,6 +2442,7 @@ export const SKR03_2026: IChart = {
2170
2442
  "accountClass": 4,
2171
2443
  "accountType": "expense",
2172
2444
  "hgb275Position": "GuV 8",
2445
+ "bwaLine": "other_operating_costs",
2173
2446
  "euer": {
2174
2447
  "kennzahl": 280
2175
2448
  },
@@ -2182,6 +2455,7 @@ export const SKR03_2026: IChart = {
2182
2455
  "accountClass": 4,
2183
2456
  "accountType": "expense",
2184
2457
  "hgb275Position": "GuV 8",
2458
+ "bwaLine": "other_operating_costs",
2185
2459
  "euer": {
2186
2460
  "kennzahl": 280
2187
2461
  },
@@ -2195,6 +2469,7 @@ export const SKR03_2026: IChart = {
2195
2469
  "accountType": "expense",
2196
2470
  "expenseRole": "office_supplies",
2197
2471
  "hgb275Position": "GuV 8",
2472
+ "bwaLine": "other_operating_costs",
2198
2473
  "euer": {
2199
2474
  "kennzahl": 229
2200
2475
  },
@@ -2208,6 +2483,7 @@ export const SKR03_2026: IChart = {
2208
2483
  "accountType": "expense",
2209
2484
  "expenseRole": "literature",
2210
2485
  "hgb275Position": "GuV 8",
2486
+ "bwaLine": "other_operating_costs",
2211
2487
  "euer": {
2212
2488
  "kennzahl": 229
2213
2489
  },
@@ -2221,6 +2497,7 @@ export const SKR03_2026: IChart = {
2221
2497
  "accountType": "expense",
2222
2498
  "expenseRole": "training",
2223
2499
  "hgb275Position": "GuV 8",
2500
+ "bwaLine": "other_operating_costs",
2224
2501
  "euer": {
2225
2502
  "kennzahl": 281
2226
2503
  },
@@ -2233,6 +2510,7 @@ export const SKR03_2026: IChart = {
2233
2510
  "accountClass": 4,
2234
2511
  "accountType": "expense",
2235
2512
  "hgb275Position": "GuV 8",
2513
+ "bwaLine": "other_operating_costs",
2236
2514
  "euer": {
2237
2515
  "kennzahl": 194
2238
2516
  },
@@ -2245,6 +2523,7 @@ export const SKR03_2026: IChart = {
2245
2523
  "accountClass": 4,
2246
2524
  "accountType": "expense",
2247
2525
  "hgb275Position": "GuV 8",
2526
+ "bwaLine": "other_operating_costs",
2248
2527
  "euer": {
2249
2528
  "kennzahl": 194
2250
2529
  },
@@ -2257,6 +2536,7 @@ export const SKR03_2026: IChart = {
2257
2536
  "accountClass": 4,
2258
2537
  "accountType": "expense",
2259
2538
  "hgb275Position": "GuV 8",
2539
+ "bwaLine": "other_operating_costs",
2260
2540
  "euer": {
2261
2541
  "kennzahl": 183
2262
2542
  },
@@ -2271,6 +2551,7 @@ export const SKR03_2026: IChart = {
2271
2551
  "securitiesRole": "sale_costs_gain",
2272
2552
  "taxRule": "estg_3_40_kstg_8b",
2273
2553
  "hgb275Position": "GuV 8",
2554
+ "bwaLine": "other_neutral_expense",
2274
2555
  "euer": {
2275
2556
  "kennzahl": 183
2276
2557
  },
@@ -2285,6 +2566,7 @@ export const SKR03_2026: IChart = {
2285
2566
  "securitiesRole": "sale_costs_loss",
2286
2567
  "taxRule": "estg_3_40_kstg_8b",
2287
2568
  "hgb275Position": "GuV 8",
2569
+ "bwaLine": "other_neutral_expense",
2288
2570
  "euer": {
2289
2571
  "kennzahl": 183
2290
2572
  },
@@ -2308,6 +2590,7 @@ export const SKR03_2026: IChart = {
2308
2590
  "role": "base"
2309
2591
  },
2310
2592
  "hgb275Position": "GuV 1",
2593
+ "bwaLine": "revenue",
2311
2594
  "euer": {
2312
2595
  "kennzahl": 103
2313
2596
  },
@@ -2331,6 +2614,7 @@ export const SKR03_2026: IChart = {
2331
2614
  "role": "base"
2332
2615
  },
2333
2616
  "hgb275Position": "GuV 1",
2617
+ "bwaLine": "revenue",
2334
2618
  "euer": {
2335
2619
  "kennzahl": 103
2336
2620
  },
@@ -2354,6 +2638,7 @@ export const SKR03_2026: IChart = {
2354
2638
  "role": "base"
2355
2639
  },
2356
2640
  "hgb275Position": "GuV 1",
2641
+ "bwaLine": "revenue",
2357
2642
  "euer": {
2358
2643
  "kennzahl": 103
2359
2644
  },
@@ -2377,6 +2662,7 @@ export const SKR03_2026: IChart = {
2377
2662
  "role": "base"
2378
2663
  },
2379
2664
  "hgb275Position": "GuV 1",
2665
+ "bwaLine": "revenue",
2380
2666
  "euer": {
2381
2667
  "kennzahl": 103
2382
2668
  },
@@ -2400,6 +2686,7 @@ export const SKR03_2026: IChart = {
2400
2686
  "role": "base"
2401
2687
  },
2402
2688
  "hgb275Position": "GuV 1",
2689
+ "bwaLine": "revenue",
2403
2690
  "euer": {
2404
2691
  "kennzahl": 103
2405
2692
  },
@@ -2423,6 +2710,7 @@ export const SKR03_2026: IChart = {
2423
2710
  "role": "base"
2424
2711
  },
2425
2712
  "hgb275Position": "GuV 1",
2713
+ "bwaLine": "revenue",
2426
2714
  "euer": {
2427
2715
  "kennzahl": 103
2428
2716
  },
@@ -2446,6 +2734,7 @@ export const SKR03_2026: IChart = {
2446
2734
  "role": "base"
2447
2735
  },
2448
2736
  "hgb275Position": "GuV 1",
2737
+ "bwaLine": "revenue",
2449
2738
  "euer": {
2450
2739
  "kennzahl": 103
2451
2740
  },
@@ -2469,6 +2758,7 @@ export const SKR03_2026: IChart = {
2469
2758
  "role": "base"
2470
2759
  },
2471
2760
  "hgb275Position": "GuV 1",
2761
+ "bwaLine": "revenue",
2472
2762
  "euer": {
2473
2763
  "kennzahl": 111
2474
2764
  },
@@ -2481,6 +2771,7 @@ export const SKR03_2026: IChart = {
2481
2771
  "accountClass": 8,
2482
2772
  "accountType": "revenue",
2483
2773
  "hgb275Position": "GuV 1",
2774
+ "bwaLine": "revenue",
2484
2775
  "euer": {
2485
2776
  "kennzahl": 112
2486
2777
  },
@@ -2505,6 +2796,7 @@ export const SKR03_2026: IChart = {
2505
2796
  "role": "base"
2506
2797
  },
2507
2798
  "hgb275Position": "GuV 1",
2799
+ "bwaLine": "revenue",
2508
2800
  "euer": {
2509
2801
  "kennzahl": 103
2510
2802
  },
@@ -2529,6 +2821,7 @@ export const SKR03_2026: IChart = {
2529
2821
  "role": "base"
2530
2822
  },
2531
2823
  "hgb275Position": "GuV 1",
2824
+ "bwaLine": "revenue",
2532
2825
  "euer": {
2533
2826
  "kennzahl": 112
2534
2827
  },
@@ -2545,6 +2838,7 @@ export const SKR03_2026: IChart = {
2545
2838
  "role": "base"
2546
2839
  },
2547
2840
  "hgb275Position": "GuV 1",
2841
+ "bwaLine": "revenue",
2548
2842
  "euer": {
2549
2843
  "kennzahl": 103
2550
2844
  },
@@ -2561,6 +2855,7 @@ export const SKR03_2026: IChart = {
2561
2855
  "role": "base"
2562
2856
  },
2563
2857
  "hgb275Position": "GuV 1",
2858
+ "bwaLine": "revenue",
2564
2859
  "euer": {
2565
2860
  "kennzahl": 103
2566
2861
  },
@@ -2584,6 +2879,7 @@ export const SKR03_2026: IChart = {
2584
2879
  "role": "base"
2585
2880
  },
2586
2881
  "hgb275Position": "GuV 1",
2882
+ "bwaLine": "revenue",
2587
2883
  "euer": {
2588
2884
  "kennzahl": 103
2589
2885
  },
@@ -2607,6 +2903,7 @@ export const SKR03_2026: IChart = {
2607
2903
  "role": "base"
2608
2904
  },
2609
2905
  "hgb275Position": "GuV 1",
2906
+ "bwaLine": "revenue",
2610
2907
  "euer": {
2611
2908
  "kennzahl": 103
2612
2909
  },
@@ -2630,6 +2927,7 @@ export const SKR03_2026: IChart = {
2630
2927
  "role": "base"
2631
2928
  },
2632
2929
  "hgb275Position": "GuV 1",
2930
+ "bwaLine": "revenue",
2633
2931
  "euer": {
2634
2932
  "kennzahl": 103
2635
2933
  },
@@ -2653,6 +2951,7 @@ export const SKR03_2026: IChart = {
2653
2951
  "role": "base"
2654
2952
  },
2655
2953
  "hgb275Position": "GuV 1",
2954
+ "bwaLine": "revenue",
2656
2955
  "euer": {
2657
2956
  "kennzahl": 103
2658
2957
  },
@@ -2677,6 +2976,7 @@ export const SKR03_2026: IChart = {
2677
2976
  "role": "base"
2678
2977
  },
2679
2978
  "hgb275Position": "GuV 1",
2979
+ "bwaLine": "revenue",
2680
2980
  "euer": {
2681
2981
  "kennzahl": 112
2682
2982
  },
@@ -2702,6 +3002,7 @@ export const SKR03_2026: IChart = {
2702
3002
  "role": "base"
2703
3003
  },
2704
3004
  "hgb275Position": "GuV 4",
3005
+ "bwaLine": "other_operating_income",
2705
3006
  "euer": {
2706
3007
  "kennzahl": 112
2707
3008
  },
@@ -2726,6 +3027,7 @@ export const SKR03_2026: IChart = {
2726
3027
  "role": "base"
2727
3028
  },
2728
3029
  "hgb275Position": "GuV 1",
3030
+ "bwaLine": "revenue",
2729
3031
  "euer": {
2730
3032
  "kennzahl": 112
2731
3033
  },
@@ -2750,6 +3052,7 @@ export const SKR03_2026: IChart = {
2750
3052
  "role": "base"
2751
3053
  },
2752
3054
  "hgb275Position": "GuV 1",
3055
+ "bwaLine": "revenue",
2753
3056
  "euer": {
2754
3057
  "kennzahl": 112
2755
3058
  },
@@ -2763,6 +3066,7 @@ export const SKR03_2026: IChart = {
2763
3066
  "accountType": "revenue",
2764
3067
  "accountRole": "asset_sale_proceeds",
2765
3068
  "hgb275Position": "GuV 8",
3069
+ "bwaLine": "other_neutral_expense",
2766
3070
  "euer": {
2767
3071
  "kennzahl": 102
2768
3072
  },
@@ -2788,6 +3092,7 @@ export const SKR03_2026: IChart = {
2788
3092
  "role": "base"
2789
3093
  },
2790
3094
  "hgb275Position": "GuV 8",
3095
+ "bwaLine": "other_neutral_expense",
2791
3096
  "euer": {
2792
3097
  "kennzahl": 102
2793
3098
  },
@@ -2813,6 +3118,7 @@ export const SKR03_2026: IChart = {
2813
3118
  "role": "base"
2814
3119
  },
2815
3120
  "hgb275Position": "GuV 8",
3121
+ "bwaLine": "other_neutral_expense",
2816
3122
  "euer": {
2817
3123
  "kennzahl": 102
2818
3124
  },
@@ -2838,6 +3144,7 @@ export const SKR03_2026: IChart = {
2838
3144
  "role": "base"
2839
3145
  },
2840
3146
  "hgb275Position": "GuV 8",
3147
+ "bwaLine": "other_neutral_expense",
2841
3148
  "euer": {
2842
3149
  "kennzahl": 102
2843
3150
  },
@@ -2863,6 +3170,7 @@ export const SKR03_2026: IChart = {
2863
3170
  "role": "base"
2864
3171
  },
2865
3172
  "hgb275Position": "GuV 8",
3173
+ "bwaLine": "other_neutral_expense",
2866
3174
  "euer": {
2867
3175
  "kennzahl": 102
2868
3176
  },
@@ -2888,6 +3196,7 @@ export const SKR03_2026: IChart = {
2888
3196
  "role": "base"
2889
3197
  },
2890
3198
  "hgb275Position": "GuV 8",
3199
+ "bwaLine": "other_neutral_expense",
2891
3200
  "euer": {
2892
3201
  "kennzahl": 102
2893
3202
  },
@@ -2913,6 +3222,7 @@ export const SKR03_2026: IChart = {
2913
3222
  "role": "base"
2914
3223
  },
2915
3224
  "hgb275Position": "GuV 8",
3225
+ "bwaLine": "other_neutral_expense",
2916
3226
  "euer": {
2917
3227
  "kennzahl": 102
2918
3228
  },
@@ -2937,6 +3247,7 @@ export const SKR03_2026: IChart = {
2937
3247
  "role": "base"
2938
3248
  },
2939
3249
  "hgb275Position": "GuV 8",
3250
+ "bwaLine": "other_neutral_expense",
2940
3251
  "euer": {
2941
3252
  "kennzahl": 102
2942
3253
  },
@@ -2961,6 +3272,7 @@ export const SKR03_2026: IChart = {
2961
3272
  "role": "base"
2962
3273
  },
2963
3274
  "hgb275Position": "GuV 8",
3275
+ "bwaLine": "other_neutral_expense",
2964
3276
  "euer": {
2965
3277
  "kennzahl": 102
2966
3278
  },
@@ -2974,6 +3286,7 @@ export const SKR03_2026: IChart = {
2974
3286
  "accountType": "revenue",
2975
3287
  "accountRole": "asset_sale_proceeds",
2976
3288
  "hgb275Position": "GuV 8",
3289
+ "bwaLine": "other_neutral_expense",
2977
3290
  "euer": {
2978
3291
  "kennzahl": 102
2979
3292
  },
@@ -2988,6 +3301,7 @@ export const SKR03_2026: IChart = {
2988
3301
  "accountRole": "asset_sale_proceeds",
2989
3302
  "securitiesRole": "sale_proceeds_fixed_loss",
2990
3303
  "hgb275Position": "GuV 8",
3304
+ "bwaLine": "other_neutral_expense",
2991
3305
  "euer": {
2992
3306
  "kennzahl": 102
2993
3307
  },
@@ -3003,6 +3317,7 @@ export const SKR03_2026: IChart = {
3003
3317
  "securitiesRole": "sale_proceeds_fixed_loss",
3004
3318
  "taxRule": "estg_3_40_kstg_8b",
3005
3319
  "hgb275Position": "GuV 8",
3320
+ "bwaLine": "other_neutral_expense",
3006
3321
  "euer": {
3007
3322
  "kennzahl": 102
3008
3323
  },
@@ -3028,6 +3343,7 @@ export const SKR03_2026: IChart = {
3028
3343
  "role": "base"
3029
3344
  },
3030
3345
  "hgb275Position": "GuV 4",
3346
+ "bwaLine": "other_neutral_income",
3031
3347
  "euer": {
3032
3348
  "kennzahl": 102
3033
3349
  },
@@ -3053,6 +3369,7 @@ export const SKR03_2026: IChart = {
3053
3369
  "role": "base"
3054
3370
  },
3055
3371
  "hgb275Position": "GuV 4",
3372
+ "bwaLine": "other_neutral_income",
3056
3373
  "euer": {
3057
3374
  "kennzahl": 102
3058
3375
  },
@@ -3078,6 +3395,7 @@ export const SKR03_2026: IChart = {
3078
3395
  "role": "base"
3079
3396
  },
3080
3397
  "hgb275Position": "GuV 4",
3398
+ "bwaLine": "other_neutral_income",
3081
3399
  "euer": {
3082
3400
  "kennzahl": 102
3083
3401
  },
@@ -3103,6 +3421,7 @@ export const SKR03_2026: IChart = {
3103
3421
  "role": "base"
3104
3422
  },
3105
3423
  "hgb275Position": "GuV 4",
3424
+ "bwaLine": "other_neutral_income",
3106
3425
  "euer": {
3107
3426
  "kennzahl": 102
3108
3427
  },
@@ -3128,6 +3447,7 @@ export const SKR03_2026: IChart = {
3128
3447
  "role": "base"
3129
3448
  },
3130
3449
  "hgb275Position": "GuV 4",
3450
+ "bwaLine": "other_neutral_income",
3131
3451
  "euer": {
3132
3452
  "kennzahl": 102
3133
3453
  },
@@ -3153,6 +3473,7 @@ export const SKR03_2026: IChart = {
3153
3473
  "role": "base"
3154
3474
  },
3155
3475
  "hgb275Position": "GuV 4",
3476
+ "bwaLine": "other_neutral_income",
3156
3477
  "euer": {
3157
3478
  "kennzahl": 102
3158
3479
  },
@@ -3177,6 +3498,7 @@ export const SKR03_2026: IChart = {
3177
3498
  "role": "base"
3178
3499
  },
3179
3500
  "hgb275Position": "GuV 4",
3501
+ "bwaLine": "other_neutral_income",
3180
3502
  "euer": {
3181
3503
  "kennzahl": 102
3182
3504
  },
@@ -3201,6 +3523,7 @@ export const SKR03_2026: IChart = {
3201
3523
  "role": "base"
3202
3524
  },
3203
3525
  "hgb275Position": "GuV 4",
3526
+ "bwaLine": "other_neutral_income",
3204
3527
  "euer": {
3205
3528
  "kennzahl": 102
3206
3529
  },
@@ -3214,6 +3537,7 @@ export const SKR03_2026: IChart = {
3214
3537
  "accountType": "revenue",
3215
3538
  "accountRole": "asset_sale_proceeds",
3216
3539
  "hgb275Position": "GuV 4",
3540
+ "bwaLine": "other_neutral_income",
3217
3541
  "euer": {
3218
3542
  "kennzahl": 102
3219
3543
  },
@@ -3227,6 +3551,7 @@ export const SKR03_2026: IChart = {
3227
3551
  "accountType": "revenue",
3228
3552
  "accountRole": "asset_sale_proceeds",
3229
3553
  "hgb275Position": "GuV 4",
3554
+ "bwaLine": "other_neutral_income",
3230
3555
  "euer": {
3231
3556
  "kennzahl": 102
3232
3557
  },
@@ -3241,6 +3566,7 @@ export const SKR03_2026: IChart = {
3241
3566
  "accountRole": "asset_sale_proceeds",
3242
3567
  "securitiesRole": "sale_proceeds_fixed_gain",
3243
3568
  "hgb275Position": "GuV 4",
3569
+ "bwaLine": "other_neutral_income",
3244
3570
  "euer": {
3245
3571
  "kennzahl": 102
3246
3572
  },
@@ -3256,6 +3582,7 @@ export const SKR03_2026: IChart = {
3256
3582
  "securitiesRole": "sale_proceeds_fixed_gain",
3257
3583
  "taxRule": "estg_3_40_kstg_8b",
3258
3584
  "hgb275Position": "GuV 4",
3585
+ "bwaLine": "other_neutral_income",
3259
3586
  "euer": {
3260
3587
  "kennzahl": 102
3261
3588
  },
@@ -3268,6 +3595,7 @@ export const SKR03_2026: IChart = {
3268
3595
  "accountClass": 8,
3269
3596
  "accountType": "revenue",
3270
3597
  "hgb275Position": "GuV 2",
3598
+ "bwaLine": "inventory_changes",
3271
3599
  "euerExclusion": "inventory",
3272
3600
  "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
3601
  "validFrom": 2026
@@ -3277,6 +3605,7 @@ export const SKR03_2026: IChart = {
3277
3605
  "accountName": "Saldenvorträge Sachkonten",
3278
3606
  "accountClass": 9,
3279
3607
  "accountType": "equity",
3608
+ "hgb266Exclusion": "technical",
3280
3609
  "euerExclusion": "closing",
3281
3610
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3282
3611
  "validFrom": 2026
@@ -3287,6 +3616,9 @@ export const SKR03_2026: IChart = {
3287
3616
  "accountClass": 9,
3288
3617
  "accountType": "asset",
3289
3618
  "hgb266Position": "Aktiva B.II.1",
3619
+ "balanceRule": {
3620
+ "creditPosition": "Passiva C.4"
3621
+ },
3290
3622
  "euerExclusion": "closing",
3291
3623
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3292
3624
  "validFrom": 2026
@@ -3297,6 +3629,9 @@ export const SKR03_2026: IChart = {
3297
3629
  "accountClass": 9,
3298
3630
  "accountType": "liability",
3299
3631
  "hgb266Position": "Passiva C.4",
3632
+ "balanceRule": {
3633
+ "debitPosition": "Aktiva B.II.1"
3634
+ },
3300
3635
  "euerExclusion": "closing",
3301
3636
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3302
3637
  "validFrom": 2026
@@ -3306,6 +3641,7 @@ export const SKR03_2026: IChart = {
3306
3641
  "accountName": "Gewinn- und Verlustkonto (Abschluss)",
3307
3642
  "accountClass": 9,
3308
3643
  "accountType": "equity",
3644
+ "hgb266Exclusion": "technical",
3309
3645
  "euerExclusion": "closing",
3310
3646
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3311
3647
  "validFrom": 2026
@@ -3316,6 +3652,9 @@ export const SKR03_2026: IChart = {
3316
3652
  "accountClass": 9,
3317
3653
  "accountType": "asset",
3318
3654
  "hgb266Position": "Aktiva B.II.1",
3655
+ "balanceRule": {
3656
+ "creditPosition": "Passiva C.4"
3657
+ },
3319
3658
  "euerExclusion": "valuation",
3320
3659
  "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
3660
  "validFrom": 2026
@@ -3356,6 +3695,9 @@ export const SKR03_2026: IChart = {
3356
3695
  "accountClass": 9,
3357
3696
  "accountType": "liability",
3358
3697
  "hgb266Position": "Passiva C.4",
3698
+ "balanceRule": {
3699
+ "debitPosition": "Aktiva B.II.1"
3700
+ },
3359
3701
  "euerExclusion": "valuation",
3360
3702
  "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
3703
  "validFrom": 2026
@@ -3375,6 +3717,7 @@ export const SKR03_2026: IChart = {
3375
3717
  "accountName": "Statistisches Gegenkonto",
3376
3718
  "accountClass": 9,
3377
3719
  "accountType": "equity",
3720
+ "hgb266Exclusion": "technical",
3378
3721
  "euerExclusion": "closing",
3379
3722
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3380
3723
  "validFrom": 2026