Read companies reports

Basis the statements are calculated on (#2911). Omitted or accrual: the accrual calculation, unchanged. cash: a cash-basis view built at read time from the posted ledger under recognition policy cash-basis-v1; nothing is written to the ledger. The company's configured basis (configuredBasis) never selects this; only this parameter does. A cash statement is returned only when it can be proven: otherwise it is refused with CASH_BASIS_UNAVAILABLE and its reasons, and accrual figures are never returned in its place. Until the policy's review is recorded, every cash request is refused with reason policy_unreviewed. Accepted on the accountant reports bundle and the accountant general-ledger drill-downs only; no customer route takes it. Any other value is a 422.

Return one statement of the bundle instead of all of them.

Accounting tag filter (#1166), P&L only: requires type=profit-and-loss. Comma-separated or repeated (max 50); keeps the posted lines owned by a transaction carrying ANY listed tag, each line once, and echoes profitAndLoss.tagFilter. Refused with 400 on the full bundle, every other type, with groupBy=class, with a consolidated scope, and on the general-ledger routes. untagged is refused on reports.