@fin.cx/chartdata 3.4.0 → 3.6.0

This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
Files changed (16) hide show
  1. package/dist_ts/00_commitinfo_data.js +1 -1
  2. package/dist_ts/chartdata.individual.d.ts +3 -1
  3. package/dist_ts/chartdata.individual.js +14 -3
  4. package/dist_ts/chartdata.lookup.d.ts +11 -1
  5. package/dist_ts/chartdata.lookup.js +15 -1
  6. package/dist_ts/chartdata.types.d.ts +64 -11
  7. package/dist_ts/data/skr03.2026.js +277 -30
  8. package/dist_ts/data/skr04.2026.js +291 -30
  9. package/package.json +1 -1
  10. package/readme.md +97 -16
  11. package/ts/00_commitinfo_data.ts +1 -1
  12. package/ts/chartdata.individual.ts +15 -2
  13. package/ts/chartdata.lookup.ts +17 -0
  14. package/ts/chartdata.types.ts +67 -10
  15. package/ts/data/skr03.2026.ts +276 -29
  16. package/ts/data/skr04.2026.ts +290 -29
package/ts/data/skr03.2026.ts CHANGED
@@ -146,9 +146,12 @@ export const SKR03_2026: IChart = {
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  "accountName": "Gezeichnetes Kapital",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "datevMarks": [
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+ "K"
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+ ],
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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)",
154
+ "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); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 3), gültig für 2026",
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  "validFrom": 2026
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  },
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  {
@@ -156,9 +159,12 @@ export const SKR03_2026: IChart = {
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  "accountName": "Kapitalrücklage",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "datevMarks": [
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+ "K"
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+ ],
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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 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)",
167
+ "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); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 3), gültig für 2026",
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  "validFrom": 2026
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  },
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  {
@@ -166,9 +172,12 @@ export const SKR03_2026: IChart = {
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  "accountName": "Gewinnvortrag vor Verwendung",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "datevMarks": [
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+ "K"
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+ ],
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  "hgb266Position": "Passiva A.IV",
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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 (no tax function there; marked K: passed to the Körperschaftsteuer); not in the public oracle (2026-10-16)",
180
+ "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); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 4), gültig für 2026",
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  "validFrom": 2026
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  },
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  {
@@ -176,9 +185,12 @@ export const SKR03_2026: IChart = {
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  "accountName": "Verlustvortrag vor Verwendung",
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  "accountClass": 0,
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  "accountType": "equity",
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+ "datevMarks": [
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+ "K"
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+ ],
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  "hgb266Position": "Passiva A.IV",
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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 (no tax function there; marked K: passed to the Körperschaftsteuer); not in the public oracle (2026-10-16)",
193
+ "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); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 4), gültig für 2026",
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  "validFrom": 2026
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  },
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  {
@@ -1023,11 +1035,30 @@ export const SKR03_2026: IChart = {
1023
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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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  },
1038
+ {
1039
+ "accountNumber": "1789",
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+ "accountName": "Umsatzsteuer laufendes Jahr",
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+ "accountClass": 1,
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+ "accountType": "liability",
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+ "periodRole": "vat_posting_year",
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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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+ "vatNetGroup": "vat_current_year"
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+ },
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+ "euer": {
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+ "debitKennzahl": 186,
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+ "creditKennzahl": 141
1052
+ },
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+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 11) and SKR 04 (Art.-Nr. 11175, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-17)",
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+ "validFrom": 2026
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+ },
1026
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  {
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  "accountNumber": "1790",
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  "accountName": "Umsatzsteuerverbindlichkeiten Vorjahr",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "periodRole": "vat_previous_year",
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  "hgb266Position": "Passiva C.8",
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  "balanceRule": {
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  "debitPosition": "Aktiva B.II.4"
@@ -1044,6 +1075,7 @@ export const SKR03_2026: IChart = {
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  "accountName": "Umsatzsteuerverbindlichkeiten frühere Jahre",
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  "accountClass": 1,
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  "accountType": "liability",
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+ "periodRole": "vat_earlier_years",
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  "hgb266Position": "Passiva C.8",
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  "balanceRule": {
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  "debitPosition": "Aktiva B.II.4"
@@ -1101,17 +1133,33 @@ export const SKR03_2026: IChart = {
1101
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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": "2020",
1138
+ "accountName": "Periodenfremde Aufwendungen",
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+ "accountClass": 2,
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+ "accountType": "expense",
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+ "periodRole": "out_of_period_expense",
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+ "hgb275Position": "GuV 8",
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+ "bwaLine": "other_neutral_expense",
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+ "euerExclusion": "out_of_period",
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+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 13, 16) and SKR 04 (Art.-Nr. 11175, pp. 18, 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-17)",
1146
+ "validFrom": 2026
1147
+ },
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  {
1105
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  "accountNumber": "2100",
1106
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  "accountName": "Zinsen und ähnliche Aufwendungen",
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  "accountClass": 2,
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  "accountType": "expense",
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+ "datevMarks": [
1154
+ "G",
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+ "K"
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+ ],
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  "hgb275Position": "GuV 13",
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  "bwaLine": "interest_expense",
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  "euer": {
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  "kennzahl": 234
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  },
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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 verified vs public oracle (2026-07-09); pending official DATEV table verification; DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 13), gültig für 2026",
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  "validFrom": 2026
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  },
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  {
@@ -1120,12 +1168,16 @@ export const SKR03_2026: IChart = {
1120
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  "accountClass": 2,
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1169
  "accountType": "expense",
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1170
  "securitiesRole": "margin_interest",
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+ "datevMarks": [
1172
+ "G",
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+ "K"
1174
+ ],
1123
1175
  "hgb275Position": "GuV 13",
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1176
  "bwaLine": "interest_expense",
1125
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  "euer": {
1126
1178
  "kennzahl": 234
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1179
  },
1128
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1180
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 13), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 13), gültig für 2026",
1129
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  "validFrom": 2026
1130
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  },
1131
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  {
@@ -1182,12 +1234,51 @@ export const SKR03_2026: IChart = {
1182
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  "accountName": "Körperschaftsteuer",
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  "accountClass": 2,
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  "accountType": "expense",
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+ "datevMarks": [
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+ "K"
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+ ],
1240
+ "priorYearAccounts": {
1241
+ "expense": "2203",
1242
+ "income": "2204"
1243
+ },
1185
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  "hgb275Position": "GuV 14",
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1245
  "bwaLine": "income_taxes",
1187
1246
  "euer": {
1188
1247
  "kennzahl": 168
1189
1248
  },
1190
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1249
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1250
+ "validFrom": 2026
1251
+ },
1252
+ {
1253
+ "accountNumber": "2203",
1254
+ "accountName": "Körperschaftsteuer für Vorjahre",
1255
+ "accountClass": 2,
1256
+ "accountType": "expense",
1257
+ "datevMarks": [
1258
+ "K"
1259
+ ],
1260
+ "hgb275Position": "GuV 14",
1261
+ "bwaLine": "income_taxes",
1262
+ "euer": {
1263
+ "kennzahl": 168
1264
+ },
1265
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-17); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1266
+ "validFrom": 2026
1267
+ },
1268
+ {
1269
+ "accountNumber": "2204",
1270
+ "accountName": "Körperschaftsteuererstattungen für Vorjahre",
1271
+ "accountClass": 2,
1272
+ "accountType": "expense",
1273
+ "datevMarks": [
1274
+ "K"
1275
+ ],
1276
+ "hgb275Position": "GuV 14",
1277
+ "bwaLine": "income_taxes",
1278
+ "euer": {
1279
+ "kennzahl": 168
1280
+ },
1281
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-17); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1191
1282
  "validFrom": 2026
1192
1283
  },
1193
1284
  {
@@ -1195,12 +1286,51 @@ export const SKR03_2026: IChart = {
1195
1286
  "accountName": "Solidaritätszuschlag",
1196
1287
  "accountClass": 2,
1197
1288
  "accountType": "expense",
1289
+ "datevMarks": [
1290
+ "K"
1291
+ ],
1292
+ "priorYearAccounts": {
1293
+ "expense": "2209",
1294
+ "income": "2210"
1295
+ },
1296
+ "hgb275Position": "GuV 14",
1297
+ "bwaLine": "income_taxes",
1298
+ "euer": {
1299
+ "kennzahl": 168
1300
+ },
1301
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1302
+ "validFrom": 2026
1303
+ },
1304
+ {
1305
+ "accountNumber": "2209",
1306
+ "accountName": "Solidaritätszuschlag für Vorjahre",
1307
+ "accountClass": 2,
1308
+ "accountType": "expense",
1309
+ "datevMarks": [
1310
+ "K"
1311
+ ],
1198
1312
  "hgb275Position": "GuV 14",
1199
1313
  "bwaLine": "income_taxes",
1200
1314
  "euer": {
1201
1315
  "kennzahl": 168
1202
1316
  },
1203
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1317
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-17); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1318
+ "validFrom": 2026
1319
+ },
1320
+ {
1321
+ "accountNumber": "2210",
1322
+ "accountName": "Solidaritätszuschlagerstattungen für Vorjahre",
1323
+ "accountClass": 2,
1324
+ "accountType": "expense",
1325
+ "datevMarks": [
1326
+ "K"
1327
+ ],
1328
+ "hgb275Position": "GuV 14",
1329
+ "bwaLine": "income_taxes",
1330
+ "euer": {
1331
+ "kennzahl": 168
1332
+ },
1333
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-17); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1204
1334
  "validFrom": 2026
1205
1335
  },
1206
1336
  {
@@ -1209,12 +1339,15 @@ export const SKR03_2026: IChart = {
1209
1339
  "accountClass": 2,
1210
1340
  "accountType": "expense",
1211
1341
  "securitiesRole": "capital_gains_tax",
1342
+ "datevMarks": [
1343
+ "K"
1344
+ ],
1212
1345
  "hgb275Position": "GuV 14",
1213
1346
  "bwaLine": "income_taxes",
1214
1347
  "euer": {
1215
1348
  "kennzahl": 122
1216
1349
  },
1217
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1350
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1218
1351
  "validFrom": 2026
1219
1352
  },
1220
1353
  {
@@ -1223,12 +1356,15 @@ export const SKR03_2026: IChart = {
1223
1356
  "accountClass": 2,
1224
1357
  "accountType": "expense",
1225
1358
  "securitiesRole": "capital_gains_tax_soli",
1359
+ "datevMarks": [
1360
+ "K"
1361
+ ],
1226
1362
  "hgb275Position": "GuV 14",
1227
1363
  "bwaLine": "income_taxes",
1228
1364
  "euer": {
1229
1365
  "kennzahl": 122
1230
1366
  },
1231
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1367
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1232
1368
  "validFrom": 2026
1233
1369
  },
1234
1370
  {
@@ -1237,12 +1373,16 @@ export const SKR03_2026: IChart = {
1237
1373
  "accountClass": 2,
1238
1374
  "accountType": "expense",
1239
1375
  "securitiesRole": "foreign_tax_exempt_income",
1376
+ "datevMarks": [
1377
+ "G",
1378
+ "K"
1379
+ ],
1240
1380
  "hgb275Position": "GuV 14",
1241
1381
  "bwaLine": "income_taxes",
1242
1382
  "euer": {
1243
1383
  "kennzahl": 122
1244
1384
  },
1245
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
1385
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1246
1386
  "validFrom": 2026
1247
1387
  },
1248
1388
  {
@@ -1251,12 +1391,33 @@ export const SKR03_2026: IChart = {
1251
1391
  "accountClass": 2,
1252
1392
  "accountType": "expense",
1253
1393
  "securitiesRole": "foreign_withholding_tax",
1394
+ "datevMarks": [
1395
+ "G",
1396
+ "K"
1397
+ ],
1254
1398
  "hgb275Position": "GuV 14",
1255
1399
  "bwaLine": "income_taxes",
1256
1400
  "euer": {
1257
1401
  "kennzahl": 122
1258
1402
  },
1259
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1403
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1404
+ "validFrom": 2026
1405
+ },
1406
+ {
1407
+ "accountNumber": "2281",
1408
+ "accountName": "Gewerbesteuernachzahlungen und Gewerbesteuererstattungen für Vorjahre nach § 4 Abs. 5b EStG",
1409
+ "accountClass": 2,
1410
+ "accountType": "expense",
1411
+ "datevMarks": [
1412
+ "G",
1413
+ "K"
1414
+ ],
1415
+ "hgb275Position": "GuV 14",
1416
+ "bwaLine": "income_taxes",
1417
+ "euer": {
1418
+ "kennzahl": 168
1419
+ },
1420
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-17); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1260
1421
  "validFrom": 2026
1261
1422
  },
1262
1423
  {
@@ -1323,12 +1484,16 @@ export const SKR03_2026: IChart = {
1323
1484
  "accountRole": "disposal_book_value",
1324
1485
  "securitiesRole": "book_value_fixed_loss",
1325
1486
  "taxRule": "estg_3_40_kstg_8b",
1487
+ "datevMarks": [
1488
+ "G",
1489
+ "K"
1490
+ ],
1326
1491
  "hgb275Position": "GuV 8",
1327
1492
  "bwaLine": "other_neutral_expense",
1328
1493
  "euer": {
1329
1494
  "kennzahl": 135
1330
1495
  },
1331
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1496
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1332
1497
  "validFrom": 2026
1333
1498
  },
1334
1499
  {
@@ -1382,12 +1547,16 @@ export const SKR03_2026: IChart = {
1382
1547
  "accountRole": "disposal_book_value",
1383
1548
  "securitiesRole": "book_value_fixed_gain",
1384
1549
  "taxRule": "estg_3_40_kstg_8b",
1550
+ "datevMarks": [
1551
+ "G",
1552
+ "K"
1553
+ ],
1385
1554
  "hgb275Position": "GuV 4",
1386
1555
  "bwaLine": "other_neutral_income",
1387
1556
  "euer": {
1388
1557
  "kennzahl": 135
1389
1558
  },
1390
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
1559
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1391
1560
  "validFrom": 2026
1392
1561
  },
1393
1562
  {
@@ -1411,12 +1580,28 @@ export const SKR03_2026: IChart = {
1411
1580
  "accountType": "expense",
1412
1581
  "securitiesRole": "sale_loss_current",
1413
1582
  "taxRule": "estg_3_40_kstg_8b",
1583
+ "datevMarks": [
1584
+ "G",
1585
+ "K"
1586
+ ],
1414
1587
  "hgb275Position": "GuV 8",
1415
1588
  "bwaLine": "other_neutral_expense",
1416
1589
  "euer": {
1417
1590
  "kennzahl": 100
1418
1591
  },
1419
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1592
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 14), gültig für 2026",
1593
+ "validFrom": 2026
1594
+ },
1595
+ {
1596
+ "accountNumber": "2520",
1597
+ "accountName": "Periodenfremde Erträge",
1598
+ "accountClass": 2,
1599
+ "accountType": "revenue",
1600
+ "periodRole": "out_of_period_income",
1601
+ "hgb275Position": "GuV 4",
1602
+ "bwaLine": "other_neutral_income",
1603
+ "euerExclusion": "out_of_period",
1604
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 13, 16) and SKR 04 (Art.-Nr. 11175, pp. 18, 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-17)",
1420
1605
  "validFrom": 2026
1421
1606
  },
1422
1607
  {
@@ -1440,12 +1625,16 @@ export const SKR03_2026: IChart = {
1440
1625
  "accountType": "revenue",
1441
1626
  "securitiesRole": "income_fixed",
1442
1627
  "taxRule": "estg_3_40_kstg_8b",
1628
+ "datevMarks": [
1629
+ "G",
1630
+ "K"
1631
+ ],
1443
1632
  "hgb275Position": "GuV 10",
1444
1633
  "bwaLine": "other_neutral_income",
1445
1634
  "euer": {
1446
1635
  "kennzahl": 103
1447
1636
  },
1448
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 16), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
1637
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 16), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 16), gültig für 2026",
1449
1638
  "validFrom": 2026
1450
1639
  },
1451
1640
  {
@@ -1482,12 +1671,16 @@ export const SKR03_2026: IChart = {
1482
1671
  "accountType": "revenue",
1483
1672
  "securitiesRole": "income_current",
1484
1673
  "taxRule": "estg_3_40_kstg_8b",
1674
+ "datevMarks": [
1675
+ "G",
1676
+ "K"
1677
+ ],
1485
1678
  "hgb275Position": "GuV 11",
1486
1679
  "bwaLine": "interest_income",
1487
1680
  "euer": {
1488
1681
  "kennzahl": 103
1489
1682
  },
1490
- "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)",
1683
+ "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); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026",
1491
1684
  "validFrom": 2026
1492
1685
  },
1493
1686
  {
@@ -1557,10 +1750,14 @@ export const SKR03_2026: IChart = {
1557
1750
  "accountType": "revenue",
1558
1751
  "securitiesRole": "writeup",
1559
1752
  "taxRule": "estg_3_40_kstg_8b",
1753
+ "datevMarks": [
1754
+ "G",
1755
+ "K"
1756
+ ],
1560
1757
  "hgb275Position": "GuV 4",
1561
1758
  "bwaLine": "other_neutral_income",
1562
1759
  "euerExclusion": "valuation",
1563
- "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)",
1760
+ "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); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026",
1564
1761
  "validFrom": 2026
1565
1762
  },
1566
1763
  {
@@ -1596,12 +1793,16 @@ export const SKR03_2026: IChart = {
1596
1793
  "accountType": "revenue",
1597
1794
  "securitiesRole": "sale_gain_current",
1598
1795
  "taxRule": "estg_3_40_kstg_8b",
1796
+ "datevMarks": [
1797
+ "G",
1798
+ "K"
1799
+ ],
1599
1800
  "hgb275Position": "GuV 4",
1600
1801
  "bwaLine": "other_neutral_income",
1601
1802
  "euer": {
1602
1803
  "kennzahl": 103
1603
1804
  },
1604
- "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)",
1805
+ "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); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 17), gültig für 2026",
1605
1806
  "validFrom": 2026
1606
1807
  },
1607
1808
  {
@@ -2063,12 +2264,16 @@ export const SKR03_2026: IChart = {
2063
2264
  "accountName": "Miete",
2064
2265
  "accountClass": 4,
2065
2266
  "accountType": "expense",
2267
+ "datevMarks": [
2268
+ "G",
2269
+ "K"
2270
+ ],
2066
2271
  "hgb275Position": "GuV 8",
2067
2272
  "bwaLine": "premises_costs",
2068
2273
  "euer": {
2069
2274
  "kennzahl": 150
2070
2275
  },
2071
- "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
2276
+ "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification; DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 22), gültig für 2026",
2072
2277
  "validFrom": 2026
2073
2278
  },
2074
2279
  {
@@ -2089,12 +2294,20 @@ export const SKR03_2026: IChart = {
2089
2294
  "accountName": "Gewerbesteuer",
2090
2295
  "accountClass": 4,
2091
2296
  "accountType": "expense",
2297
+ "datevMarks": [
2298
+ "G",
2299
+ "K"
2300
+ ],
2301
+ "priorYearAccounts": {
2302
+ "expense": "2281",
2303
+ "income": "2281"
2304
+ },
2092
2305
  "hgb275Position": "GuV 14",
2093
2306
  "bwaLine": "income_taxes",
2094
2307
  "euer": {
2095
2308
  "kennzahl": 168
2096
2309
  },
2097
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
2310
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, pp. 14, 23) and SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026",
2098
2311
  "validFrom": 2026
2099
2312
  },
2100
2313
  {
@@ -2168,6 +2381,7 @@ export const SKR03_2026: IChart = {
2168
2381
  "accountName": "Geschenke abzugsfähig (§4 Abs. 5 Satz 1 Nr. 1 EStG), ohne Pauschalierung nach §37b EStG",
2169
2382
  "accountClass": 4,
2170
2383
  "accountType": "expense",
2384
+ "taxRule": "estg_4_7",
2171
2385
  "hgb275Position": "GuV 8",
2172
2386
  "bwaLine": "advertising_travel_costs",
2173
2387
  "euer": {
@@ -2181,12 +2395,16 @@ export const SKR03_2026: IChart = {
2181
2395
  "accountName": "Geschenke nicht abzugsfähig (§4 Abs. 5 Satz 1 Nr. 1 EStG), ohne Pauschalierung nach §37b EStG",
2182
2396
  "accountClass": 4,
2183
2397
  "accountType": "expense",
2398
+ "datevMarks": [
2399
+ "G",
2400
+ "K"
2401
+ ],
2184
2402
  "hgb275Position": "GuV 8",
2185
2403
  "bwaLine": "advertising_travel_costs",
2186
2404
  "euer": {
2187
2405
  "kennzahl": 164
2188
2406
  },
2189
- "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 (2026-09-28)",
2407
+ "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 (2026-09-28); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026",
2190
2408
  "validFrom": 2026
2191
2409
  },
2192
2410
  {
@@ -2195,6 +2413,7 @@ export const SKR03_2026: IChart = {
2195
2413
  "accountClass": 4,
2196
2414
  "accountType": "expense",
2197
2415
  "expenseRole": "business_meals",
2416
+ "taxRule": "estg_4_7",
2198
2417
  "hgb275Position": "GuV 8",
2199
2418
  "bwaLine": "advertising_travel_costs",
2200
2419
  "euer": {
@@ -2209,12 +2428,16 @@ export const SKR03_2026: IChart = {
2209
2428
  "accountClass": 4,
2210
2429
  "accountType": "expense",
2211
2430
  "expenseRole": "business_meals_nondeductible",
2431
+ "datevMarks": [
2432
+ "G",
2433
+ "K"
2434
+ ],
2212
2435
  "hgb275Position": "GuV 8",
2213
2436
  "bwaLine": "advertising_travel_costs",
2214
2437
  "euer": {
2215
2438
  "kennzahl": 165
2216
2439
  },
2217
- "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
2440
+ "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 23), gültig für 2026",
2218
2441
  "validFrom": 2026
2219
2442
  },
2220
2443
  {
@@ -2385,10 +2608,14 @@ export const SKR03_2026: IChart = {
2385
2608
  "accountType": "expense",
2386
2609
  "securitiesRole": "writedown_fixed_lasting",
2387
2610
  "taxRule": "estg_3_40_kstg_8b",
2611
+ "datevMarks": [
2612
+ "G",
2613
+ "K"
2614
+ ],
2388
2615
  "hgb275Position": "GuV 12",
2389
2616
  "bwaLine": "other_neutral_expense",
2390
2617
  "euerExclusion": "valuation",
2391
- "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)",
2618
+ "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); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026",
2392
2619
  "validFrom": 2026
2393
2620
  },
2394
2621
  {
@@ -2410,10 +2637,14 @@ export const SKR03_2026: IChart = {
2410
2637
  "accountType": "expense",
2411
2638
  "securitiesRole": "writedown_current",
2412
2639
  "taxRule": "estg_3_40_kstg_8b",
2640
+ "datevMarks": [
2641
+ "G",
2642
+ "K"
2643
+ ],
2413
2644
  "hgb275Position": "GuV 12",
2414
2645
  "bwaLine": "other_neutral_expense",
2415
2646
  "euerExclusion": "valuation",
2416
- "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)",
2647
+ "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); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 24), gültig für 2026",
2417
2648
  "validFrom": 2026
2418
2649
  },
2419
2650
  {
@@ -2570,12 +2801,16 @@ export const SKR03_2026: IChart = {
2570
2801
  "accountType": "expense",
2571
2802
  "securitiesRole": "sale_costs_gain",
2572
2803
  "taxRule": "estg_3_40_kstg_8b",
2804
+ "datevMarks": [
2805
+ "G",
2806
+ "K"
2807
+ ],
2573
2808
  "hgb275Position": "GuV 8",
2574
2809
  "bwaLine": "other_neutral_expense",
2575
2810
  "euer": {
2576
2811
  "kennzahl": 183
2577
2812
  },
2578
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
2813
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026",
2579
2814
  "validFrom": 2026
2580
2815
  },
2581
2816
  {
@@ -2585,12 +2820,16 @@ export const SKR03_2026: IChart = {
2585
2820
  "accountType": "expense",
2586
2821
  "securitiesRole": "sale_costs_loss",
2587
2822
  "taxRule": "estg_3_40_kstg_8b",
2823
+ "datevMarks": [
2824
+ "G",
2825
+ "K"
2826
+ ],
2588
2827
  "hgb275Position": "GuV 8",
2589
2828
  "bwaLine": "other_neutral_expense",
2590
2829
  "euer": {
2591
2830
  "kennzahl": 183
2592
2831
  },
2593
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
2832
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 25), gültig für 2026",
2594
2833
  "validFrom": 2026
2595
2834
  },
2596
2835
  {
@@ -3336,12 +3575,16 @@ export const SKR03_2026: IChart = {
3336
3575
  "accountRole": "asset_sale_proceeds",
3337
3576
  "securitiesRole": "sale_proceeds_fixed_loss",
3338
3577
  "taxRule": "estg_3_40_kstg_8b",
3578
+ "datevMarks": [
3579
+ "G",
3580
+ "K"
3581
+ ],
3339
3582
  "hgb275Position": "GuV 8",
3340
3583
  "bwaLine": "other_neutral_expense",
3341
3584
  "euer": {
3342
3585
  "kennzahl": 102
3343
3586
  },
3344
- "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06)",
3587
+ "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-06); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 28), gültig für 2026",
3345
3588
  "validFrom": 2026
3346
3589
  },
3347
3590
  {
@@ -3601,12 +3844,16 @@ export const SKR03_2026: IChart = {
3601
3844
  "accountRole": "asset_sale_proceeds",
3602
3845
  "securitiesRole": "sale_proceeds_fixed_gain",
3603
3846
  "taxRule": "estg_3_40_kstg_8b",
3847
+ "datevMarks": [
3848
+ "G",
3849
+ "K"
3850
+ ],
3604
3851
  "hgb275Position": "GuV 4",
3605
3852
  "bwaLine": "other_neutral_income",
3606
3853
  "euer": {
3607
3854
  "kennzahl": 102
3608
3855
  },
3609
- "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 (2026-10-06)",
3856
+ "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 (2026-10-06); DATEV marks G K parsed from DATEV Kontenrahmen SKR 03 (Art.-Nr. 11174, p. 29), gültig für 2026",
3610
3857
  "validFrom": 2026
3611
3858
  },
3612
3859
  {