@fin.cx/chartdata 3.5.0 → 3.6.0

package/ts/data/skr04.2026.ts

@@ -561,9 +561,12 @@ export const SKR04_2026: IChart = {
       "accountName": "Gezeichnetes Kapital",
       "accountClass": 2,
       "accountType": "equity",
+      "datevMarks": [
+        "K"
+      ],
       "hgb266Position": "Passiva A.I",
       "euerExclusion": "balance_sheet",
-      "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)",
+      "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); DATEV marks K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 9), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -571,9 +574,12 @@ export const SKR04_2026: IChart = {
       "accountName": "Kapitalrücklage",
       "accountClass": 2,
       "accountType": "equity",
+      "datevMarks": [
+        "K"
+      ],
       "hgb266Position": "Passiva A.II",
       "euerExclusion": "balance_sheet",
-      "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)",
+      "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); DATEV marks K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 10), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -581,9 +587,12 @@ export const SKR04_2026: IChart = {
       "accountName": "Gewinnvortrag vor Verwendung",
       "accountClass": 2,
       "accountType": "equity",
+      "datevMarks": [
+        "K"
+      ],
       "hgb266Position": "Passiva A.IV",
       "euerExclusion": "balance_sheet",
-      "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)",
+      "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); DATEV marks K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 10), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -591,9 +600,12 @@ export const SKR04_2026: IChart = {
       "accountName": "Verlustvortrag vor Verwendung",
       "accountClass": 2,
       "accountType": "equity",
+      "datevMarks": [
+        "K"
+      ],
       "hgb266Position": "Passiva A.IV",
       "euerExclusion": "balance_sheet",
-      "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)",
+      "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); DATEV marks K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 10), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -1079,11 +1091,30 @@ 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": "3840",
+      "accountName": "Umsatzsteuer laufendes Jahr",
+      "accountClass": 3,
+      "accountType": "liability",
+      "periodRole": "vat_posting_year",
+      "hgb266Position": "Passiva C.8",
+      "balanceRule": {
+        "debitPosition": "Aktiva B.II.4",
+        "vatNetGroup": "vat_current_year"
+      },
+      "euer": {
+        "debitKennzahl": 186,
+        "creditKennzahl": 141
+      },
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "3841",
       "accountName": "Umsatzsteuerverbindlichkeiten Vorjahr",
       "accountClass": 3,
       "accountType": "liability",
+      "periodRole": "vat_previous_year",
       "hgb266Position": "Passiva C.8",
       "balanceRule": {
         "debitPosition": "Aktiva B.II.4"
@@ -1100,6 +1131,7 @@ export const SKR04_2026: IChart = {
       "accountName": "Umsatzsteuerverbindlichkeiten frühere Jahre",
       "accountClass": 3,
       "accountType": "liability",
+      "periodRole": "vat_earlier_years",
       "hgb266Position": "Passiva C.8",
       "balanceRule": {
         "debitPosition": "Aktiva B.II.4"
@@ -1743,12 +1775,16 @@ export const SKR04_2026: IChart = {
       "accountRole": "asset_sale_proceeds",
       "securitiesRole": "sale_proceeds_fixed_gain",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 4",
       "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 102
       },
-      "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 (2026-10-06)",
+      "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 (2026-10-06); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -1802,12 +1838,16 @@ export const SKR04_2026: IChart = {
       "accountRole": "disposal_book_value",
       "securitiesRole": "book_value_fixed_gain",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 4",
       "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 135
       },
-      "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 (2026-10-06)",
+      "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 (2026-10-06); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -1831,12 +1871,16 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "securitiesRole": "sale_gain_current",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 4",
       "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 103
       },
-      "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)",
+      "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); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -1858,10 +1902,14 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "securitiesRole": "writeup",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "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)",
+      "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); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 17), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -1914,6 +1962,18 @@ export const SKR04_2026: IChart = {
       "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 18), gültig für 2026 (automatism AM, 19 % USt; UStVA Kz 81 per ELSTER Anleitung zur UStVA 2026), and vs public oracle (2026-10-07)",
       "validFrom": 2026
     },
+    {
+      "accountNumber": "4960",
+      "accountName": "Periodenfremde Erträge",
+      "accountClass": 4,
+      "accountType": "revenue",
+      "periodRole": "out_of_period_income",
+      "hgb275Position": "GuV 4",
+      "bwaLine": "other_neutral_income",
+      "euerExclusion": "out_of_period",
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "4970",
       "accountName": "Versicherungsentschädigungen und Schadenersatzleistungen",
@@ -2394,12 +2454,16 @@ export const SKR04_2026: IChart = {
       "accountName": "Miete",
       "accountClass": 6,
       "accountType": "expense",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 8",
       "bwaLine": "premises_costs",
       "euer": {
         "kennzahl": 150
       },
-      "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
+      "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 04 (Art.-Nr. 11175, p. 23), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -2513,6 +2577,7 @@ export const SKR04_2026: IChart = {
       "accountName": "Geschenke abzugsfähig (§4 Abs. 5 Satz 1 Nr. 1 EStG), ohne Pauschalierung nach §37b EStG",
       "accountClass": 6,
       "accountType": "expense",
+      "taxRule": "estg_4_7",
       "hgb275Position": "GuV 8",
       "bwaLine": "advertising_travel_costs",
       "euer": {
@@ -2526,12 +2591,16 @@ export const SKR04_2026: IChart = {
       "accountName": "Geschenke nicht abzugsfähig (§4 Abs. 5 Satz 1 Nr. 1 EStG), ohne Pauschalierung nach §37b EStG",
       "accountClass": 6,
       "accountType": "expense",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 8",
       "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 164
       },
-      "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)",
+      "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 04 (Art.-Nr. 11175, p. 24), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -2540,6 +2609,7 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "expenseRole": "business_meals",
+      "taxRule": "estg_4_7",
       "hgb275Position": "GuV 8",
       "bwaLine": "advertising_travel_costs",
       "euer": {
@@ -2554,12 +2624,16 @@ export const SKR04_2026: IChart = {
       "accountClass": 6,
       "accountType": "expense",
       "expenseRole": "business_meals_nondeductible",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 8",
       "bwaLine": "advertising_travel_costs",
       "euer": {
         "kennzahl": 165
       },
-      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08)",
+      "provenance": "own designation; number/purpose/position verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-08); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -2786,12 +2860,16 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "sale_costs_gain",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 8",
       "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 183
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, 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 04 (Art.-Nr. 11175, p. 24), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -2801,12 +2879,16 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "sale_costs_loss",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 8",
       "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 183
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
+      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 24), 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 04 (Art.-Nr. 11175, p. 24), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -2971,12 +3053,16 @@ export const SKR04_2026: IChart = {
       "accountRole": "asset_sale_proceeds",
       "securitiesRole": "sale_proceeds_fixed_loss",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 8",
       "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 102
       },
-      "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 (2026-10-06)",
+      "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 (2026-10-06); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3030,12 +3116,16 @@ export const SKR04_2026: IChart = {
       "accountRole": "disposal_book_value",
       "securitiesRole": "book_value_fixed_loss",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 8",
       "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 135
       },
-      "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 (2026-10-06)",
+      "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 (2026-10-06); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3059,12 +3149,16 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "sale_loss_current",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 8",
       "bwaLine": "other_neutral_expense",
       "euer": {
         "kennzahl": 100
       },
-      "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)",
+      "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); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 25), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3079,6 +3173,18 @@ export const SKR04_2026: IChart = {
       "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
     },
+    {
+      "accountNumber": "6960",
+      "accountName": "Periodenfremde Aufwendungen",
+      "accountClass": 6,
+      "accountType": "expense",
+      "periodRole": "out_of_period_expense",
+      "hgb275Position": "GuV 8",
+      "bwaLine": "other_neutral_expense",
+      "euerExclusion": "out_of_period",
+      "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)",
+      "validFrom": 2026
+    },
     {
       "accountNumber": "7010",
       "accountName": "Erträge aus anderen Wertpapieren und Ausleihungen des Finanzanlagevermögens",
@@ -3100,12 +3206,16 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "securitiesRole": "income_fixed",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 10",
       "bwaLine": "other_neutral_income",
       "euer": {
         "kennzahl": 103
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 26), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 26), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 26), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3128,12 +3238,16 @@ export const SKR04_2026: IChart = {
       "accountType": "revenue",
       "securitiesRole": "income_current",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 11",
       "bwaLine": "interest_income",
       "euer": {
         "kennzahl": 103
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 26), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 26), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 26), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3182,10 +3296,14 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "writedown_fixed_lasting",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "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)",
+      "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); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3207,10 +3325,14 @@ export const SKR04_2026: IChart = {
       "accountType": "expense",
       "securitiesRole": "writedown_current",
       "taxRule": "estg_3_40_kstg_8b",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "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)",
+      "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); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3218,12 +3340,16 @@ export const SKR04_2026: IChart = {
       "accountName": "Zinsen und ähnliche Aufwendungen",
       "accountClass": 7,
       "accountType": "expense",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 13",
       "bwaLine": "interest_expense",
       "euer": {
         "kennzahl": 234
       },
-      "provenance": "own designation; number/purpose verified vs public oracle (2026-07-09); pending official DATEV table verification",
+      "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 04 (Art.-Nr. 11175, p. 27), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3232,12 +3358,16 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "expense",
       "securitiesRole": "margin_interest",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 13",
       "bwaLine": "interest_expense",
       "euer": {
         "kennzahl": 234
       },
-      "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)",
+      "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); DATEV marks G K parsed from DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 27), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3259,12 +3389,67 @@ export const SKR04_2026: IChart = {
       "accountName": "Körperschaftsteuer",
       "accountClass": 7,
       "accountType": "expense",
+      "datevMarks": [
+        "K"
+      ],
+      "priorYearAccounts": {
+        "expense": "7603",
+        "income": "7604"
+      },
       "hgb275Position": "GuV 14",
       "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 168
       },
-      "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)",
+      "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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7603",
+      "accountName": "Körperschaftsteuer für Vorjahre",
+      "accountClass": 7,
+      "accountType": "expense",
+      "datevMarks": [
+        "K"
+      ],
+      "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
+      "euer": {
+        "kennzahl": 168
+      },
+      "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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7604",
+      "accountName": "Körperschaftsteuererstattungen für Vorjahre",
+      "accountClass": 7,
+      "accountType": "expense",
+      "datevMarks": [
+        "K"
+      ],
+      "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
+      "euer": {
+        "kennzahl": 168
+      },
+      "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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7607",
+      "accountName": "Solidaritätszuschlagerstattungen für Vorjahre",
+      "accountClass": 7,
+      "accountType": "expense",
+      "datevMarks": [
+        "K"
+      ],
+      "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
+      "euer": {
+        "kennzahl": 168
+      },
+      "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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3272,12 +3457,35 @@ export const SKR04_2026: IChart = {
       "accountName": "Solidaritätszuschlag",
       "accountClass": 7,
       "accountType": "expense",
+      "datevMarks": [
+        "K"
+      ],
+      "priorYearAccounts": {
+        "expense": "7609",
+        "income": "7607"
+      },
+      "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
+      "euer": {
+        "kennzahl": 168
+      },
+      "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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7609",
+      "accountName": "Solidaritätszuschlag für Vorjahre",
+      "accountClass": 7,
+      "accountType": "expense",
+      "datevMarks": [
+        "K"
+      ],
       "hgb275Position": "GuV 14",
       "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 168
       },
-      "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)",
+      "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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3285,12 +3493,20 @@ export const SKR04_2026: IChart = {
       "accountName": "Gewerbesteuer",
       "accountClass": 7,
       "accountType": "expense",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
+      "priorYearAccounts": {
+        "expense": "7641",
+        "income": "7641"
+      },
       "hgb275Position": "GuV 14",
       "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 168
       },
-      "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)",
+      "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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3299,12 +3515,15 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "expense",
       "securitiesRole": "capital_gains_tax",
+      "datevMarks": [
+        "K"
+      ],
       "hgb275Position": "GuV 14",
       "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 122
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen 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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3313,12 +3532,15 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "expense",
       "securitiesRole": "capital_gains_tax_soli",
+      "datevMarks": [
+        "K"
+      ],
       "hgb275Position": "GuV 14",
       "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 122
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen 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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3327,12 +3549,16 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "expense",
       "securitiesRole": "foreign_tax_exempt_income",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 14",
       "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 122
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there); not verified vs the public oracle (2026-10-07)",
+      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 28), 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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
       "validFrom": 2026
     },
     {
@@ -3341,12 +3567,33 @@ export const SKR04_2026: IChart = {
       "accountClass": 7,
       "accountType": "expense",
       "securitiesRole": "foreign_withholding_tax",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
       "hgb275Position": "GuV 14",
       "bwaLine": "income_taxes",
       "euer": {
         "kennzahl": 122
       },
-      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen SKR 04 (Art.-Nr. 11175, p. 28), gültig für 2026 (no tax function there), and vs public oracle (2026-10-07)",
+      "provenance": "own designation; number/purpose verified vs DATEV Kontenrahmen 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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
+      "validFrom": 2026
+    },
+    {
+      "accountNumber": "7641",
+      "accountName": "Gewerbesteuernachzahlungen und Gewerbesteuererstattungen für Vorjahre nach § 4 Abs. 5b EStG",
+      "accountClass": 7,
+      "accountType": "expense",
+      "datevMarks": [
+        "G",
+        "K"
+      ],
+      "hgb275Position": "GuV 14",
+      "bwaLine": "income_taxes",
+      "euer": {
+        "kennzahl": 168
+      },
+      "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 04 (Art.-Nr. 11175, p. 28), gültig für 2026",
       "validFrom": 2026
     },
     {