get_consolidated_statements

com.datavrn/schedule-iii · Verify this server

CONSOLIDATED data class. Read one sealed group profit-and-loss, balance-sheet, or cash-flow face for an exact periodicity and period. The response exposes presentation currency and exactly one decimal-string amount per line: section-natural for P&L/BS, signed cash movement for CFS. Amounts are persisted on the sealed run; P&L/BS labels are current display metadata and the signed page_token is source-fingerprinted across the complete safe face, so a changed value or label requires restarting at page 1. A stale sealed run is disclosed on every page and is never called current. Member names, components, eliminations, journal references and lineage are not returned. QUALIFICATIONS. A response may carry `owned_share_capital_caveat` (at seal, share capital owned by the group could not be eliminated, so those amounts remained inside consolidated share capital as the engine computed it; the DISPLAYED line may differ in either direction where a manual journal also moved it, so never characterise the direction from this field alone) and always carries `domestic_cash_flow_caveat`. These qualify specific statement lines. When a caveat is present, any figure it qualifies MUST be presented together with its qualification — never the number alone. `owned_share_capital_caveat` is null when the run was read and carries no such qualification, and `{status: "unavailable"}` when the run’s qualification record could not be read at all, which is not the same as clean: say so rather than presenting the figures as final. WITHHELD CASH FLOW. `cash_flow_status` may say the cash flow was not presented — for a group with a foreign member, or for a window with no opening balance sheet to measure from. An empty `cash_flow` then means the statement was WITHHELD, never that the group had no cash movements: say so. For the missing-opening-basis case `cash_flow_refusal` carries the cause, the message and `remedies`, each tagged with the channel that can perform it — `agent_or_app` you can do here, `app_only` needs a person in the Datavrn app. Never present an app_only remedy as something you will do. `cash_flow_opening_basis` states what a PRESENTED statement measured from; "not_recorded" means the run was sealed before Datavrn recorded that, so its basis is unknown — do not assume a prior period. ROW ROLES. Every statement row carries `row_role`: "line" participates in its section total, "total" restates it (Profit after tax), "attribution" splits a total (the amounts attributable to the owners and to the minority interest). To total a section, sum ONLY rows whose row_role is "line" — including a total or attribution row would double-count the group’s profit. Present the attribution rows as the split of profit after tax, never as additional income. Consolidated cash-flow is available only for an all-domestic group in v1. If any member uses a foreign currency, Datavrn does not present a consolidated cash-flow statement. Where it is presented, it is prepared by the indirect method from balance-sheet movements rather than from cash records, and classified into operating, investing and financing activities using each entity’s reporting-line mapping. Interest paid and taxes paid are not disclosed separately, so they remain inside the operating movement; a movement whose reporting line carries no cash classification is shown under “Unclassified movements — review” rather than assigned to an activity. Datavrn does not present other comprehensive income or total comprehensive income in the consolidated output.