@fin.cx/chartdata 3.3.1 → 3.4.0

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Files changed (8) hide show
  1. package/dist_ts/00_commitinfo_data.js +1 -1
  2. package/dist_ts/data/skr03.2026.js +30 -16
  3. package/dist_ts/data/skr04.2026.js +36 -12
  4. package/package.json +3 -3
  5. package/readme.md +34 -6
  6. package/ts/00_commitinfo_data.ts +1 -1
  7. package/ts/data/skr03.2026.ts +29 -15
  8. package/ts/data/skr04.2026.ts +35 -11
package/ts/data/skr03.2026.ts CHANGED
@@ -141,14 +141,24 @@ export const SKR03_2026: IChart = {
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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": "0800",
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+ "accountName": "Gezeichnetes Kapital",
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+ "accountClass": 0,
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+ "accountType": "equity",
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+ "hgb266Position": "Passiva A.I",
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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; marked K: passed to the Körperschaftsteuer); not in the public oracle (2026-10-16)",
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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",
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+ "accountName": "Kapitalrücklage",
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  "accountClass": 0,
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  "accountType": "equity",
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- "hgb266Position": "Passiva A.III",
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+ "hgb266Position": "Passiva A.II",
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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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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 3), gültig für 2026 (no tax function there; marked K: passed to the Körperschaftsteuer); not in the public oracle (2026-10-16)",
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  "validFrom": 2026
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  },
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  {
@@ -158,7 +168,7 @@ export const SKR03_2026: IChart = {
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.IV",
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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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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 4), gültig für 2026 (no tax function there; marked K: passed to the Körperschaftsteuer); not in the public oracle (2026-10-16)",
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  "validFrom": 2026
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  },
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  {
@@ -168,17 +178,27 @@ export const SKR03_2026: IChart = {
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.IV",
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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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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 4), gültig für 2026 (no tax function there; marked K: passed to the Körperschaftsteuer); not in the public oracle (2026-10-16)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "0870",
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+ "accountName": "Festkapital",
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+ "accountClass": 0,
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+ "accountType": "equity",
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+ "hgb266Position": "Passiva A.I",
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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. 4), gültig für 2026 (function F, no tax automatism), and vs public oracle (2026-10-16)",
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  "validFrom": 2026
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  },
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  {
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  "accountNumber": "0880",
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- "accountName": "Gezeichnetes Kapital",
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+ "accountName": "Variables Kapital",
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  "accountClass": 0,
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.I",
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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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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 4), gültig für 2026 (function F, no tax automatism), and vs public oracle (2026-10-16)",
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  "validFrom": 2026
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  },
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  {
@@ -3615,10 +3635,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Saldenvorträge Debitoren",
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  "accountClass": 9,
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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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+ "hgb266Exclusion": "technical",
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  "euerExclusion": "closing",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
@@ -3628,10 +3645,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Saldenvorträge Kreditoren",
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  "accountClass": 9,
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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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+ "hgb266Exclusion": "technical",
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  "euerExclusion": "closing",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
package/ts/data/skr04.2026.ts CHANGED
@@ -500,6 +500,26 @@ export const SKR04_2026: IChart = {
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  "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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  "validFrom": 2026
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  },
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+ {
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+ "accountNumber": "2000",
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+ "accountName": "Festkapital",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "hgb266Position": "Passiva A.I",
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+ "euerExclusion": "balance_sheet",
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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026 (function F, no tax automatism), and vs public oracle (2026-10-16)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2010",
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+ "accountName": "Variables Kapital",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "hgb266Position": "Passiva A.I",
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+ "euerExclusion": "balance_sheet",
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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 6), gültig für 2026 (function F, no tax automatism), and vs public oracle (2026-10-16)",
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+ "validFrom": 2026
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+ },
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  {
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  "accountNumber": "2100",
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  "accountName": "Privatentnahmen allgemein",
@@ -543,7 +563,17 @@ export const SKR04_2026: IChart = {
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.I",
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  "euerExclusion": "balance_sheet",
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- "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 9), gültig für 2026 (no tax function there; marked K: passed to the Körperschaftsteuer), and vs public oracle (2026-10-16)",
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+ "validFrom": 2026
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+ },
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+ {
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+ "accountNumber": "2920",
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+ "accountName": "Kapitalrücklage",
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+ "accountClass": 2,
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+ "accountType": "equity",
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+ "hgb266Position": "Passiva A.II",
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+ "euerExclusion": "balance_sheet",
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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 10), gültig für 2026 (no tax function there; marked K: passed to the Körperschaftsteuer), and vs public oracle (2026-10-16)",
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  "validFrom": 2026
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  },
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  {
@@ -553,7 +583,7 @@ export const SKR04_2026: IChart = {
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.IV",
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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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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 10), gültig für 2026 (no tax function there; marked K: passed to the Körperschaftsteuer), and vs public oracle (2026-10-16)",
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  "validFrom": 2026
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  },
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  {
@@ -563,7 +593,7 @@ export const SKR04_2026: IChart = {
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  "accountType": "equity",
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  "hgb266Position": "Passiva A.IV",
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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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+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 10), gültig für 2026 (no tax function there; marked K: passed to the Körperschaftsteuer), and vs public oracle (2026-10-16)",
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  "validFrom": 2026
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  },
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  {
@@ -3320,10 +3350,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Saldenvorträge Debitoren",
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  "accountClass": 9,
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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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+ "hgb266Exclusion": "technical",
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  "euerExclusion": "closing",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026
@@ -3333,10 +3360,7 @@ export const SKR04_2026: IChart = {
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  "accountName": "Saldenvorträge Kreditoren",
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  "accountClass": 9,
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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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+ "hgb266Exclusion": "technical",
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  "euerExclusion": "closing",
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  "provenance": "skr-convention account (outside oracle subset), own designation (2026-07-09)",
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  "validFrom": 2026