Reporting

Financial Reporting

Core Definition: Financial report generation logic, report types, and calculation rules.

Report Types

Balance Sheet

Shows assets, liabilities, and equity at a point in time.

• Validation: Total Assets = Total Liabilities + Total Equity

Income Statement (P&L)

Shows income and expenses over a period.

• Calculation: Net Income = Total Income - Total Expenses

Cash Flow Statement

Shows cash movements by category:

• Operating Activities
• Investing Activities
• Financing Activities

Multi-Currency Consolidation

• Base Currency: User configurable (default: SGD)
• Balance Sheet: Use period-end FX rate
• Income Statement: Use average FX rate
• Record unrealized FX gains/losses separately

def consolidate_amount(amount: Decimal, currency: str, target: str, date: date) -> Decimal:
    if currency == target:
        return amount
    rate = get_fx_rate(currency, target, date)
    return (amount * rate).quantize(Decimal("0.01"))

Design Constraints

Recommended Patterns

• Report generation is read-only, never modifies ledger
• Always validate accounting equation before rendering
• Cache report results with date-based invalidation
• Pre-fetch all FX rates in bulk to avoid N+1 queries
• Cap trend data points at 366 to prevent memory issues

Prohibited Patterns

• NEVER hardcode account codes in report logic
• NEVER generate reports without FX rate data

Source Files

• Logic: apps/backend/src/services/reporting.py
• Templates: apps/frontend/src/app/reports/
• Charts: apps/frontend/src/components/charts/

Source: wangzitian0/finance_report — distributed by TomeVault.