@fin.cx/chartdata 3.2.0 → 3.3.1

package/ts/data/skr04.2026.ts

@@ -186,6 +186,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.1",
+      "balanceRule": {
+        "creditPosition": "Passiva C.4"
+      },
       "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
@@ -261,6 +264,10 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "balanceRule": {
+        "creditPosition": "Passiva C.8",
+        "vatNetGroup": "vat_current_year"
+      },
       "euer": {
         "kennzahl": 185
       },
@@ -277,6 +284,10 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "balanceRule": {
+        "creditPosition": "Passiva C.8",
+        "vatNetGroup": "vat_current_year"
+      },
       "euer": {
         "kennzahl": 185
       },
@@ -293,6 +304,10 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "balanceRule": {
+        "creditPosition": "Passiva C.8",
+        "vatNetGroup": "vat_current_year"
+      },
       "euerExclusion": "reverse_charge",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
@@ -307,6 +322,10 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "balanceRule": {
+        "creditPosition": "Passiva C.8",
+        "vatNetGroup": "vat_current_year"
+      },
       "euer": {
         "kennzahl": 185
       },
@@ -323,6 +342,10 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "balanceRule": {
+        "creditPosition": "Passiva C.8",
+        "vatNetGroup": "vat_current_year"
+      },
       "euerExclusion": "reverse_charge",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; fiscal enrichment multi-source 2026-07-09",
       "validFrom": 2026
@@ -337,6 +360,10 @@ export const SKR04_2026: IChart = {
         "role": "tax"
       },
       "hgb266Position": "Aktiva B.II.4",
+      "balanceRule": {
+        "creditPosition": "Passiva C.8",
+        "vatNetGroup": "vat_current_year"
+      },
       "euer": {
         "kennzahl": 185
       },
@@ -391,6 +418,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
+      "balanceRule": {
+        "creditPosition": "Passiva C.2"
+      },
       "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
@@ -401,6 +431,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
+      "balanceRule": {
+        "creditPosition": "Passiva C.2"
+      },
       "euerExclusion": "balance_sheet",
       "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)",
       "validFrom": 2026
@@ -411,6 +444,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
+      "balanceRule": {
+        "creditPosition": "Passiva C.2"
+      },
       "euerExclusion": "balance_sheet",
       "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)",
       "validFrom": 2026
@@ -421,6 +457,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
+      "balanceRule": {
+        "creditPosition": "Passiva C.2"
+      },
       "euerExclusion": "balance_sheet",
       "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)",
       "validFrom": 2026
@@ -431,6 +470,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
+      "balanceRule": {
+        "creditPosition": "Passiva C.2"
+      },
       "euerExclusion": "balance_sheet",
       "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)",
       "validFrom": 2026
@@ -441,6 +483,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 1,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.IV",
+      "balanceRule": {
+        "creditPosition": "Passiva C.2"
+      },
       "euerExclusion": "balance_sheet",
       "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)",
       "validFrom": 2026
@@ -461,6 +506,12 @@ export const SKR04_2026: IChart = {
       "accountClass": 2,
       "accountType": "equity",
       "hgb266Position": "Passiva A.I",
+      "balanceRule": {
+        "legalForms": [
+          "sole_trader",
+          "partnership"
+        ]
+      },
       "euer": {
         "kennzahl": 122
       },
@@ -473,6 +524,12 @@ export const SKR04_2026: IChart = {
       "accountClass": 2,
       "accountType": "equity",
       "hgb266Position": "Passiva A.I",
+      "balanceRule": {
+        "legalForms": [
+          "sole_trader",
+          "partnership"
+        ]
+      },
       "euer": {
         "kennzahl": 123
       },
@@ -637,6 +694,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.4",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.1"
+      },
       "euerExclusion": "balance_sheet",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
@@ -651,6 +711,19 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "3510",
+      "accountName": "Verbindlichkeiten gegenüber Gesellschaftern",
+      "accountClass": 3,
+      "accountType": "liability",
+      "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4"
+      },
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 12), gültig für 2026 (no tax function there; liabilities or receivables by balance), and vs public oracle (2026-10-09)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "3610",
       "accountName": "Kreditkartenabrechnung",
@@ -672,6 +745,45 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there; balance-sheet item sonstige Vermögensgegenstände or sonstige Verbindlichkeiten by its balance), and vs public oracle (2026-09-29)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "3640",
+      "accountName": "Verbindlichkeiten gegenüber GmbH-Gesellschaftern",
+      "accountClass": 3,
+      "accountType": "liability",
+      "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4"
+      },
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there; liabilities or receivables by balance), and vs public oracle (2026-10-09)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "3645",
+      "accountName": "Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern",
+      "accountClass": 3,
+      "accountType": "liability",
+      "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4"
+      },
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there; liabilities or receivables by balance), and vs public oracle (2026-10-09)",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "3650",
+      "accountName": "Verbindlichkeiten gegenüber Kommanditisten",
+      "accountClass": 3,
+      "accountType": "liability",
+      "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4"
+      },
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there; liabilities or receivables by balance), and vs public oracle (2026-10-09)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "3720",
       "accountName": "Verbindlichkeiten aus Lohn und Gehalt",
@@ -745,16 +857,35 @@ export const SKR04_2026: IChart = {
       "accountType": "asset",
       "payrollRole": "clearing",
       "hgb266Position": "Aktiva B.II.4",
+      "balanceRule": {
+        "creditPosition": "Passiva C.8"
+      },
       "euerExclusion": "balance_sheet",
       "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "3791",
+      "accountName": "Lohn- und Gehaltsverrechnung nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG",
+      "accountClass": 3,
+      "accountType": "asset",
+      "hgb266Position": "Aktiva B.II.4",
+      "balanceRule": {
+        "creditPosition": "Passiva C.8"
+      },
+      "euerExclusion": "balance_sheet",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 13), gültig für 2026 (no tax function there; liabilities or receivables by balance); not in the public oracle (2026-10-09)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "3798",
       "accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus elektronischen Dienstleistungen",
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4"
+      },
       "euer": {
         "debitKennzahl": 183,
         "creditKennzahl": 103
@@ -768,6 +899,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4",
+        "vatNetGroup": "vat_current_year"
+      },
       "euer": {
         "kennzahl": 140
       },
@@ -780,6 +915,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4",
+        "vatNetGroup": "vat_current_year"
+      },
       "euer": {
         "kennzahl": 140
       },
@@ -792,6 +931,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4",
+        "vatNetGroup": "vat_current_year"
+      },
       "euerExclusion": "reverse_charge",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
@@ -802,6 +945,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4",
+        "vatNetGroup": "vat_current_year"
+      },
       "euer": {
         "kennzahl": 140
       },
@@ -814,6 +961,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4"
+      },
       "euer": {
         "debitKennzahl": 183,
         "creditKennzahl": 103
@@ -827,6 +977,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4"
+      },
       "euer": {
         "debitKennzahl": 183,
         "creditKennzahl": 103
@@ -840,6 +993,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4",
+        "vatNetGroup": "vat_current_year"
+      },
       "euer": {
         "debitKennzahl": 186,
         "creditKennzahl": 141
@@ -853,6 +1010,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4",
+        "vatNetGroup": "vat_current_year"
+      },
       "euer": {
         "debitKennzahl": 186,
         "creditKennzahl": 141
@@ -866,6 +1027,10 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4",
+        "vatNetGroup": "vat_current_year"
+      },
       "euerExclusion": "reverse_charge",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
@@ -876,6 +1041,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4"
+      },
       "euer": {
         "debitKennzahl": 186,
         "creditKennzahl": 141
@@ -889,6 +1057,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 3,
       "accountType": "liability",
       "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4"
+      },
       "euer": {
         "debitKennzahl": 186,
         "creditKennzahl": 141
@@ -923,6 +1094,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -946,6 +1118,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -969,6 +1142,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -992,6 +1166,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -1015,6 +1190,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -1038,6 +1214,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -1061,6 +1238,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -1084,6 +1262,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 111
       },
@@ -1108,6 +1287,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -1132,6 +1312,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 112
       },
@@ -1148,6 +1329,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -1164,6 +1346,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -1187,6 +1370,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -1210,6 +1394,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -1233,6 +1418,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -1256,6 +1442,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 103
       },
@@ -1280,6 +1467,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 112
       },
@@ -1304,6 +1492,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 112
       },
@@ -1328,6 +1517,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 1",
+      "bwaLine": "revenue",
       "euer": {
         "kennzahl": 112
       },
@@ -1340,6 +1530,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "revenue",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_operating_income",
       "euer": {
         "kennzahl": 112
       },
@@ -1352,6 +1543,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "revenue",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 103
       },
@@ -1364,6 +1556,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "revenue",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -1386,6 +1579,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 102
       },
@@ -1411,6 +1605,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 102
       },
@@ -1423,6 +1618,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "revenue",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -1445,6 +1641,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 102
       },
@@ -1458,6 +1655,7 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "accountRole": "asset_sale_proceeds",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 102
       },
@@ -1471,6 +1669,7 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "accountRole": "asset_sale_proceeds",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 102
       },
@@ -1485,6 +1684,7 @@ export const SKR04_2026: IChart = {
       "accountRole": "asset_sale_proceeds",
       "securitiesRole": "sale_proceeds_fixed_gain",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 102
       },
@@ -1500,6 +1700,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "sale_proceeds_fixed_gain",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 102
       },
@@ -1513,6 +1714,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "accountRole": "disposal_book_value",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 135
       },
@@ -1526,6 +1728,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "accountRole": "disposal_book_value",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 135
       },
@@ -1540,6 +1743,7 @@ export const SKR04_2026: IChart = {
       "accountRole": "disposal_book_value",
       "securitiesRole": "book_value_fixed_gain",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 135
       },
@@ -1555,6 +1759,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "book_value_fixed_gain",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 135
       },
@@ -1568,6 +1773,7 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "securitiesRole": "sale_gain_current",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 103
       },
@@ -1582,6 +1788,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "sale_gain_current",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 103
       },
@@ -1595,6 +1802,7 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "securitiesRole": "writeup_fixed",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -1607,6 +1815,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "writeup",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -1618,6 +1827,7 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "securitiesRole": "writeup_current",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -1629,6 +1839,7 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "securitiesRole": "provision_release",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_operating_income",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -1652,6 +1863,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_operating_income",
       "euer": {
         "kennzahl": 112
       },
@@ -1664,6 +1876,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 4,
       "accountType": "revenue",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_operating_income",
       "euer": {
         "kennzahl": 103
       },
@@ -1677,6 +1890,7 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "payrollRole": "levy_refunds",
       "hgb275Position": "GuV 4",
+      "bwaLine": "other_operating_income",
       "euer": {
         "kennzahl": 103
       },
@@ -1689,6 +1903,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "bwaLine": "material_costs",
       "euer": {
         "kennzahl": 100
       },
@@ -1709,6 +1924,7 @@ export const SKR04_2026: IChart = {
         "40"
       ],
       "hgb275Position": "GuV 5",
+      "bwaLine": "material_costs",
       "euer": {
         "kennzahl": 100
       },
@@ -1729,6 +1945,7 @@ export const SKR04_2026: IChart = {
         "40"
       ],
       "hgb275Position": "GuV 5",
+      "bwaLine": "material_costs",
       "euer": {
         "kennzahl": 100
       },
@@ -1749,6 +1966,7 @@ export const SKR04_2026: IChart = {
         "40"
       ],
       "hgb275Position": "GuV 5",
+      "bwaLine": "material_costs",
       "euer": {
         "kennzahl": 100
       },
@@ -1769,6 +1987,7 @@ export const SKR04_2026: IChart = {
         "40"
       ],
       "hgb275Position": "GuV 5",
+      "bwaLine": "material_costs",
       "euer": {
         "kennzahl": 100
       },
@@ -1781,6 +2000,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "bwaLine": "material_costs",
       "euer": {
         "kennzahl": 100
       },
@@ -1793,6 +2013,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "bwaLine": "material_costs",
       "euer": {
         "kennzahl": 100
       },
@@ -1805,6 +2026,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "bwaLine": "material_costs",
       "euerExclusion": "inventory",
       "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)",
       "validFrom": 2026
@@ -1815,6 +2037,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "bwaLine": "material_costs",
       "euerExclusion": "inventory",
       "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)",
       "validFrom": 2026
@@ -1825,6 +2048,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 5,
       "accountType": "expense",
       "hgb275Position": "GuV 5",
+      "bwaLine": "material_costs",
       "euer": {
         "kennzahl": 110
       },
@@ -1837,6 +2061,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1850,6 +2075,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "wages",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1863,6 +2089,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "salaries",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1876,6 +2103,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "managing_director_salaries",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1889,6 +2117,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "temporary_wages",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1902,6 +2131,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "minijob_wages",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1915,6 +2145,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "minijob_flat_tax",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1928,6 +2159,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "employee_flat_tax",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1941,6 +2173,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "temporary_flat_tax",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1954,6 +2187,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "benefits_in_kind",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1967,6 +2201,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "capital_formation_benefits",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1980,6 +2215,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "commuting_allowances",
       "hgb275Position": "GuV 6a",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -1992,6 +2228,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 6b",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -2005,6 +2242,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "employer_social_security",
       "hgb275Position": "GuV 6b",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -2018,6 +2256,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "accident_insurance",
       "hgb275Position": "GuV 6b",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -2031,6 +2270,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "pension",
       "hgb275Position": "GuV 6b",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -2044,6 +2284,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "pension_flat_tax",
       "hgb275Position": "GuV 6b",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -2057,6 +2298,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "payrollRole": "minijob_social_security",
       "hgb275Position": "GuV 6b",
+      "bwaLine": "personnel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -2069,6 +2311,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 7",
+      "bwaLine": "depreciation",
       "euer": {
         "kennzahl": 131
       },
@@ -2081,6 +2324,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 7",
+      "bwaLine": "depreciation",
       "euer": {
         "kennzahl": 130
       },
@@ -2094,6 +2338,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "other_operating_expenses",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_operating_costs",
       "euer": {
         "kennzahl": 183
       },
@@ -2106,6 +2351,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "premises_costs",
       "euer": {
         "kennzahl": 150
       },
@@ -2118,6 +2364,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "insurance_contributions",
       "euer": {
         "kennzahl": 223
       },
@@ -2130,6 +2377,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "repairs_maintenance",
       "euer": {
         "kennzahl": 225
       },
@@ -2143,6 +2391,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "software",
       "hgb275Position": "GuV 8",
+      "bwaLine": "repairs_maintenance",
       "euer": {
         "kennzahl": 228
       },
@@ -2155,6 +2404,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "vehicle_costs",
       "euer": {
         "kennzahl": 146
       },
@@ -2167,6 +2417,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "vehicle_costs",
       "euer": {
         "kennzahl": 145
       },
@@ -2180,6 +2431,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "vehicle_running_costs",
       "hgb275Position": "GuV 8",
+      "bwaLine": "vehicle_costs",
       "euer": {
         "kennzahl": 146
       },
@@ -2192,6 +2444,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "vehicle_costs",
       "euer": {
         "kennzahl": 146
       },
@@ -2204,6 +2457,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 224
       },
@@ -2216,6 +2470,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 174
       },
@@ -2228,6 +2483,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 164
       },
@@ -2241,6 +2497,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "business_meals",
       "hgb275Position": "GuV 8",
+      "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 175
       },
@@ -2254,6 +2511,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "business_meals_nondeductible",
       "hgb275Position": "GuV 8",
+      "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 165
       },
@@ -2267,6 +2525,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "travel_employee",
       "hgb275Position": "GuV 8",
+      "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -2280,6 +2539,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "travel_employee_lodging",
       "hgb275Position": "GuV 8",
+      "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -2293,6 +2553,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "travel_employee_transport",
       "hgb275Position": "GuV 8",
+      "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -2306,6 +2567,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "travel_employee_meals",
       "hgb275Position": "GuV 8",
+      "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -2319,6 +2581,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "mileage_employee",
       "hgb275Position": "GuV 8",
+      "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 120
       },
@@ -2331,6 +2594,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 221
       },
@@ -2344,6 +2608,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "postage",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_operating_costs",
       "euer": {
         "kennzahl": 229
       },
@@ -2356,6 +2621,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_operating_costs",
       "euer": {
         "kennzahl": 280
       },
@@ -2368,6 +2634,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_operating_costs",
       "euer": {
         "kennzahl": 280
       },
@@ -2381,6 +2648,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "office_supplies",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_operating_costs",
       "euer": {
         "kennzahl": 229
       },
@@ -2394,6 +2662,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "literature",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_operating_costs",
       "euer": {
         "kennzahl": 229
       },
@@ -2407,6 +2676,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "expenseRole": "training",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_operating_costs",
       "euer": {
         "kennzahl": 281
       },
@@ -2419,6 +2689,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_operating_costs",
       "euer": {
         "kennzahl": 194
       },
@@ -2431,6 +2702,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_operating_costs",
       "euer": {
         "kennzahl": 194
       },
@@ -2443,6 +2715,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_operating_costs",
       "euer": {
         "kennzahl": 194
       },
@@ -2455,6 +2728,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_operating_costs",
       "euer": {
         "kennzahl": 183
       },
@@ -2469,6 +2743,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "sale_costs_gain",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 183
       },
@@ -2483,6 +2758,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "sale_costs_loss",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 183
       },
@@ -2495,6 +2771,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 183
       },
@@ -2507,6 +2784,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -2517,6 +2795,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -2539,6 +2818,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 102
       },
@@ -2564,6 +2844,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 102
       },
@@ -2588,6 +2869,7 @@ export const SKR04_2026: IChart = {
         "role": "base"
       },
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 102
       },
@@ -2601,6 +2883,7 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "accountRole": "asset_sale_proceeds",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 102
       },
@@ -2614,6 +2897,7 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "accountRole": "asset_sale_proceeds",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 102
       },
@@ -2628,6 +2912,7 @@ export const SKR04_2026: IChart = {
       "accountRole": "asset_sale_proceeds",
       "securitiesRole": "sale_proceeds_fixed_loss",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 102
       },
@@ -2643,6 +2928,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "sale_proceeds_fixed_loss",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 102
       },
@@ -2656,6 +2942,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "accountRole": "disposal_book_value",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 135
       },
@@ -2669,6 +2956,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "accountRole": "disposal_book_value",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 135
       },
@@ -2683,6 +2971,7 @@ export const SKR04_2026: IChart = {
       "accountRole": "disposal_book_value",
       "securitiesRole": "book_value_fixed_loss",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 135
       },
@@ -2698,6 +2987,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "book_value_fixed_loss",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 135
       },
@@ -2711,6 +3001,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "sale_loss_current",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 100
       },
@@ -2725,6 +3016,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "sale_loss_current",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 100
       },
@@ -2738,6 +3030,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "writedown_other_current",
       "hgb275Position": "GuV 8",
+      "bwaLine": "depreciation",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -2749,6 +3042,7 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "securitiesRole": "income_fixed",
       "hgb275Position": "GuV 10",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 103
       },
@@ -2763,6 +3057,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "income_fixed",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 10",
+      "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 103
       },
@@ -2775,6 +3070,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "revenue",
       "hgb275Position": "GuV 11",
+      "bwaLine": "interest_income",
       "euer": {
         "kennzahl": 103
       },
@@ -2789,6 +3085,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "income_current",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 11",
+      "bwaLine": "interest_income",
       "euer": {
         "kennzahl": 103
       },
@@ -2802,6 +3099,7 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "securitiesRole": "income_current",
       "hgb275Position": "GuV 11",
+      "bwaLine": "interest_income",
       "euer": {
         "kennzahl": 103
       },
@@ -2815,6 +3113,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "writedown_fixed_lasting",
       "hgb275Position": "GuV 12",
+      "bwaLine": "other_neutral_expense",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -2827,6 +3126,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "writedown_fixed_temporary",
       "commercialOnly": true,
       "hgb275Position": "GuV 12",
+      "bwaLine": "other_neutral_expense",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -2839,6 +3139,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "writedown_fixed_lasting",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 12",
+      "bwaLine": "other_neutral_expense",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -2850,6 +3151,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "writedown_current",
       "hgb275Position": "GuV 12",
+      "bwaLine": "other_neutral_expense",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -2862,6 +3164,7 @@ export const SKR04_2026: IChart = {
       "securitiesRole": "writedown_current",
       "taxRule": "estg_3_40_kstg_8b",
       "hgb275Position": "GuV 12",
+      "bwaLine": "other_neutral_expense",
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -2872,6 +3175,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "expense",
       "hgb275Position": "GuV 13",
+      "bwaLine": "interest_expense",
       "euer": {
         "kennzahl": 234
       },
@@ -2885,6 +3189,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "margin_interest",
       "hgb275Position": "GuV 13",
+      "bwaLine": "interest_expense",
       "euer": {
         "kennzahl": 234
       },
@@ -2898,6 +3203,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "borrow_fees",
       "hgb275Position": "GuV 13",
+      "bwaLine": "interest_expense",
       "euer": {
         "kennzahl": 234
       },
@@ -2910,6 +3216,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "expense",
       "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 168
       },
@@ -2922,6 +3229,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "expense",
       "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 168
       },
@@ -2934,6 +3242,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "expense",
       "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 168
       },
@@ -2947,6 +3256,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "capital_gains_tax",
       "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 122
       },
@@ -2960,6 +3270,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "capital_gains_tax_soli",
       "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 122
       },
@@ -2973,6 +3284,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "foreign_tax_exempt_income",
       "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 122
       },
@@ -2986,6 +3298,7 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "foreign_withholding_tax",
       "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 122
       },
@@ -2997,6 +3310,7 @@ export const SKR04_2026: IChart = {
       "accountName": "Saldenvorträge Sachkonten",
       "accountClass": 9,
       "accountType": "equity",
+      "hgb266Exclusion": "technical",
       "euerExclusion": "closing",
       "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
       "validFrom": 2026
@@ -3007,6 +3321,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.1",
+      "balanceRule": {
+        "creditPosition": "Passiva C.4"
+      },
       "euerExclusion": "closing",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
@@ -3017,6 +3334,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "liability",
       "hgb266Position": "Passiva C.4",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.1"
+      },
       "euerExclusion": "closing",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
@@ -3026,6 +3346,7 @@ export const SKR04_2026: IChart = {
       "accountName": "Gewinn- und Verlustkonto (Abschluss)",
       "accountClass": 9,
       "accountType": "equity",
+      "hgb266Exclusion": "technical",
       "euerExclusion": "closing",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026
@@ -3036,6 +3357,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "asset",
       "hgb266Position": "Aktiva B.II.1",
+      "balanceRule": {
+        "creditPosition": "Passiva C.4"
+      },
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -3076,6 +3400,9 @@ export const SKR04_2026: IChart = {
       "accountClass": 9,
       "accountType": "liability",
       "hgb266Position": "Passiva C.4",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.1"
+      },
       "euerExclusion": "valuation",
       "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)",
       "validFrom": 2026
@@ -3095,6 +3422,7 @@ export const SKR04_2026: IChart = {
       "accountName": "Statistisches Gegenkonto",
       "accountClass": 9,
       "accountType": "equity",
+      "hgb266Exclusion": "technical",
       "euerExclusion": "closing",
       "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
       "validFrom": 2026