@fin.cx/chartdata 3.3.0 → 3.3.2

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 (8) hide show
  1. package/dist_ts/00_commitinfo_data.js +1 -1
  2. package/dist_ts/data/skr03.2026.js +71 -9
  3. package/dist_ts/data/skr04.2026.js +71 -9
  4. package/package.json +1 -1
  5. package/readme.md +57 -6
  6. package/ts/00_commitinfo_data.ts +1 -1
  7. package/ts/data/skr03.2026.ts +70 -8
  8. package/ts/data/skr04.2026.ts +70 -8
package/ts/data/skr03.2026.ts CHANGED
@@ -128,6 +128,19 @@ export const SKR03_2026: IChart = {
128
128
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
129
129
  "validFrom": 2026
130
130
  },
131
+ {
132
+ "accountNumber": "0730",
133
+ "accountName": "Verbindlichkeiten gegenüber Gesellschaftern",
134
+ "accountClass": 0,
135
+ "accountType": "liability",
136
+ "hgb266Position": "Passiva C.8",
137
+ "balanceRule": {
138
+ "debitPosition": "Aktiva B.II.4"
139
+ },
140
+ "euerExclusion": "balance_sheet",
141
+ "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)",
142
+ "validFrom": 2026
143
+ },
131
144
  {
132
145
  "accountNumber": "0840",
133
146
  "accountName": "Gewinnrücklagen",
@@ -605,6 +618,45 @@ export const SKR03_2026: IChart = {
605
618
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
606
619
  "validFrom": 2026
607
620
  },
621
+ {
622
+ "accountNumber": "1665",
623
+ "accountName": "Verbindlichkeiten gegenüber GmbH-Gesellschaftern",
624
+ "accountClass": 1,
625
+ "accountType": "liability",
626
+ "hgb266Position": "Passiva C.8",
627
+ "balanceRule": {
628
+ "debitPosition": "Aktiva B.II.4"
629
+ },
630
+ "euerExclusion": "balance_sheet",
631
+ "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)",
632
+ "validFrom": 2026
633
+ },
634
+ {
635
+ "accountNumber": "1670",
636
+ "accountName": "Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern",
637
+ "accountClass": 1,
638
+ "accountType": "liability",
639
+ "hgb266Position": "Passiva C.8",
640
+ "balanceRule": {
641
+ "debitPosition": "Aktiva B.II.4"
642
+ },
643
+ "euerExclusion": "balance_sheet",
644
+ "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)",
645
+ "validFrom": 2026
646
+ },
647
+ {
648
+ "accountNumber": "1675",
649
+ "accountName": "Verbindlichkeiten gegenüber Kommanditisten",
650
+ "accountClass": 1,
651
+ "accountType": "liability",
652
+ "hgb266Position": "Passiva C.8",
653
+ "balanceRule": {
654
+ "debitPosition": "Aktiva B.II.4"
655
+ },
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
+ },
608
660
  {
609
661
  "accountNumber": "1700",
610
662
  "accountName": "Sonstige Verbindlichkeiten",
@@ -764,10 +816,26 @@ export const SKR03_2026: IChart = {
764
816
  "accountType": "asset",
765
817
  "payrollRole": "clearing",
766
818
  "hgb266Position": "Aktiva B.II.4",
819
+ "balanceRule": {
820
+ "creditPosition": "Passiva C.8"
821
+ },
767
822
  "euerExclusion": "balance_sheet",
768
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)",
769
824
  "validFrom": 2026
770
825
  },
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
+ },
771
839
  {
772
840
  "accountNumber": "1759",
773
841
  "accountName": "Voraussichtliche Beitragsschuld gegenüber den Sozialversicherungsträgern",
@@ -3547,10 +3615,7 @@ export const SKR03_2026: IChart = {
3547
3615
  "accountName": "Saldenvorträge Debitoren",
3548
3616
  "accountClass": 9,
3549
3617
  "accountType": "asset",
3550
- "hgb266Position": "Aktiva B.II.1",
3551
- "balanceRule": {
3552
- "creditPosition": "Passiva C.4"
3553
- },
3618
+ "hgb266Exclusion": "technical",
3554
3619
  "euerExclusion": "closing",
3555
3620
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3556
3621
  "validFrom": 2026
@@ -3560,10 +3625,7 @@ export const SKR03_2026: IChart = {
3560
3625
  "accountName": "Saldenvorträge Kreditoren",
3561
3626
  "accountClass": 9,
3562
3627
  "accountType": "liability",
3563
- "hgb266Position": "Passiva C.4",
3564
- "balanceRule": {
3565
- "debitPosition": "Aktiva B.II.1"
3566
- },
3628
+ "hgb266Exclusion": "technical",
3567
3629
  "euerExclusion": "closing",
3568
3630
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3569
3631
  "validFrom": 2026
package/ts/data/skr04.2026.ts CHANGED
@@ -711,6 +711,19 @@ export const SKR04_2026: IChart = {
711
711
  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
712
712
  "validFrom": 2026
713
713
  },
714
+ {
715
+ "accountNumber": "3510",
716
+ "accountName": "Verbindlichkeiten gegenüber Gesellschaftern",
717
+ "accountClass": 3,
718
+ "accountType": "liability",
719
+ "hgb266Position": "Passiva C.8",
720
+ "balanceRule": {
721
+ "debitPosition": "Aktiva B.II.4"
722
+ },
723
+ "euerExclusion": "balance_sheet",
724
+ "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)",
725
+ "validFrom": 2026
726
+ },
714
727
  {
715
728
  "accountNumber": "3610",
716
729
  "accountName": "Kreditkartenabrechnung",
@@ -732,6 +745,45 @@ export const SKR04_2026: IChart = {
732
745
  "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)",
733
746
  "validFrom": 2026
734
747
  },
748
+ {
749
+ "accountNumber": "3640",
750
+ "accountName": "Verbindlichkeiten gegenüber GmbH-Gesellschaftern",
751
+ "accountClass": 3,
752
+ "accountType": "liability",
753
+ "hgb266Position": "Passiva C.8",
754
+ "balanceRule": {
755
+ "debitPosition": "Aktiva B.II.4"
756
+ },
757
+ "euerExclusion": "balance_sheet",
758
+ "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)",
759
+ "validFrom": 2026
760
+ },
761
+ {
762
+ "accountNumber": "3645",
763
+ "accountName": "Verbindlichkeiten gegenüber persönlich haftenden Gesellschaftern",
764
+ "accountClass": 3,
765
+ "accountType": "liability",
766
+ "hgb266Position": "Passiva C.8",
767
+ "balanceRule": {
768
+ "debitPosition": "Aktiva B.II.4"
769
+ },
770
+ "euerExclusion": "balance_sheet",
771
+ "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)",
772
+ "validFrom": 2026
773
+ },
774
+ {
775
+ "accountNumber": "3650",
776
+ "accountName": "Verbindlichkeiten gegenüber Kommanditisten",
777
+ "accountClass": 3,
778
+ "accountType": "liability",
779
+ "hgb266Position": "Passiva C.8",
780
+ "balanceRule": {
781
+ "debitPosition": "Aktiva B.II.4"
782
+ },
783
+ "euerExclusion": "balance_sheet",
784
+ "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)",
785
+ "validFrom": 2026
786
+ },
735
787
  {
736
788
  "accountNumber": "3720",
737
789
  "accountName": "Verbindlichkeiten aus Lohn und Gehalt",
@@ -805,10 +857,26 @@ export const SKR04_2026: IChart = {
805
857
  "accountType": "asset",
806
858
  "payrollRole": "clearing",
807
859
  "hgb266Position": "Aktiva B.II.4",
860
+ "balanceRule": {
861
+ "creditPosition": "Passiva C.8"
862
+ },
808
863
  "euerExclusion": "balance_sheet",
809
864
  "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)",
810
865
  "validFrom": 2026
811
866
  },
867
+ {
868
+ "accountNumber": "3791",
869
+ "accountName": "Lohn- und Gehaltsverrechnung nach § 11 Abs. 2 Satz 2 EStG für § 4 Abs. 3 EStG",
870
+ "accountClass": 3,
871
+ "accountType": "asset",
872
+ "hgb266Position": "Aktiva B.II.4",
873
+ "balanceRule": {
874
+ "creditPosition": "Passiva C.8"
875
+ },
876
+ "euerExclusion": "balance_sheet",
877
+ "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)",
878
+ "validFrom": 2026
879
+ },
812
880
  {
813
881
  "accountNumber": "3798",
814
882
  "accountName": "Umsatzsteuer eines anderen EU-Mitgliedstaats aus elektronischen Dienstleistungen",
@@ -3252,10 +3320,7 @@ export const SKR04_2026: IChart = {
3252
3320
  "accountName": "Saldenvorträge Debitoren",
3253
3321
  "accountClass": 9,
3254
3322
  "accountType": "asset",
3255
- "hgb266Position": "Aktiva B.II.1",
3256
- "balanceRule": {
3257
- "creditPosition": "Passiva C.4"
3258
- },
3323
+ "hgb266Exclusion": "technical",
3259
3324
  "euerExclusion": "closing",
3260
3325
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3261
3326
  "validFrom": 2026
@@ -3265,10 +3330,7 @@ export const SKR04_2026: IChart = {
3265
3330
  "accountName": "Saldenvorträge Kreditoren",
3266
3331
  "accountClass": 9,
3267
3332
  "accountType": "liability",
3268
- "hgb266Position": "Passiva C.4",
3269
- "balanceRule": {
3270
- "debitPosition": "Aktiva B.II.1"
3271
- },
3333
+ "hgb266Exclusion": "technical",
3272
3334
  "euerExclusion": "closing",
3273
3335
  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
3274
3336
  "validFrom": 2026