Get Financial Statements

The computed balance sheet (journal-derived).

The computed P&L (income statement), journal-derived.

The computed cash-flow statement (indirect method), journal-derived.

Indirect method: net result + non-cash working-capital movements reconcile to the net change in cash & cash-equivalents over the fiscal year. Each section total is the sum of its lines (Operating already includes the net-result line). reconciles is the double-entry sanity check: operating + investing + financing == the actual change in cash accounts (within ±1 cent).

The uniform review block artifact endpoints embed (computed live).

The statements re-presented on the statutory structure axis (ZET-280).

financial_statements reports a flat list of accounts per section — a trial balance grouped five ways. OR Art. 959a prescribes a Mindestgliederung for the balance sheet and Art. 959b Abs. 2 one for the Erfolgsrechnung; this block is that axis, built from the chart's control marks and Swiss-KMU number bands (services.or_gliederung).

Three identities hold by construction and are pinned by tests/test_gliederung_identities.py::

Σ aktiven          == balance_sheet.total_assets_cents
Σ passiven         == balance_sheet.total_liabilities_equity_cents
Σ sign × erfolg    == profit_loss.net_result_cents   (excluding ``ER_RESULT``)

Absent (None) for a month-scoped statement: the cumulative balance sheet folds the year-to-date result while the P&L covers one month, so the two result figures differ — and a one-month statutory Mindestgliederung is not a thing.

This is a presentation lens, not the Jahresrechnung. It carries no Anhang (OR 959c), no entity identity, no comparative and no signature block, and several placements rest on stated assumptions rather than on asserted facts.

How a statement decided which journal lines belong to the fiscal year (ZET-166).

Two statement families cut the year differently, and a response must say which cut produced it — for an ordinary calendar-year book the two agree, but they diverge for a short/long fiscal year, after a fiscal_year_start_month change, or for any line dated outside the year it is stamped to:

• "fiscal_year_id" (/gl/reports/trial-balance / profit-and-loss / balance-sheet) — a line is included because its stamped fiscal_year_id FK points at this fiscal year. date_from/date_to are that year's calendar bounds, informational only: a line dated outside them is still included when it is stamped to the year. period_id non-None means the figures are further narrowed to that one fiscal period of the year, whose own bounds are period_date_from.. period_date_to. On these routes the descriptor is None for a company that has posted nothing (no year resolved, no cut applied).
• "posting_date_window" (GET /companies/{id}/financial-statements) — a line is included because its posting_date falls inside a window derived at read time from the company's fiscal_year_start_month setting; date_from/date_to are that derived window and the descriptor is always present (the window resolves with or without data). A month-scoped read (?month=) aggregates the narrower period_start..period_end echoed beside this object (the balance sheet staying cumulative from date_from).