An analysis for every country, by account type

Status: accepted

Context

financial_analysis() returns the aggregates a ratio is computed from — the revenue, the net result, the equity, the current assets — and reads which accounts make each one in the company's country pack, in analysis.json. A pack that carried no such section gave no row, by design: an aggregate read on another country's chart would be a figure, plausible and wrong. Three packs carried the section, so the companies of every other country opened an Analysis screen with nothing on it.

Most of the sixteen aggregates do not need a chart to be read. Every account carries one of eighteen account types, whatever its chart, and the framework pack already builds a balance sheet and an income statement out of those types alone (packs/generic/statements.json, decision 0030). The revenue is the income accounts; the total assets are every asset type; the equity is equity and equity_retained with the result not closed. Three aggregates are not like that: staff costs, the financial result and the tax on the result are booked on expense and income_other accounts beside everything else.

Decision

The framework pack carries an analysis. packs/generic/analysis.json writes thirteen aggregates as sums of account types and nothing else: the framework has no chart, so a rule by code means nothing to it, and ekwo pack check refuses one as it refuses one in the generic statements. The schema holds the section to $defs.framework_analysis: no charts, no source, account_type rules only. Each aggregate cites the section of IFRS for SMEs it follows and the account types it reads.

What no account type tells apart is left out. staff_costs, financial_result and income_tax are absent from the framework. A company read through it gets no row for them, never a zero: a screen shows "not read", which is true, where a zero would be a figure, and false.

The pack first, the framework otherwise, and the rows say which. financial_analysis() reads the country pack's rows when the company's (country, chart) has any — all of them and only them — and a framework's otherwise: the framework whose statements the chart declares, else the one the installation carries, first by code. This is the order default_statement_code() gives the statements. A fourth column, source, says pack or framework, the same on every row of one call. The function finds the framework through analysis_templates and statement_templates; no framework code is written in it.

A framework's rows live in the same tables. analysis_templates and analysis_rules take a framework column, on the model of statement_templates: a row is a country's and a chart's, or a framework's with no country and no chart, and a check says it is one or the other. The country key (country, chart_code, aggregate) stays a unique constraint, so every country seed upserts as before; the framework seed upserts on (framework, aggregate), and its rules reference it through that key. A framework's rule must be an account_type rule, which the table checks too.

Consequences

Every company has an analysis from the day it is created, in every country the installation carries, with thirteen figures and the accounts that make each one.
A country pack that writes its own section takes over for the charts it names, whole: an aggregate it leaves out then gets no row, even one the framework would have read. A pack section is a reading of a chart, and is not mixed with another.
The framework's purchases is every charge typed expense or expense_direct_cost, staff costs and interest included, because the types say no more. A margin computed from it is the margin of the account types.
With the books balanced, the framework's total_assets equals equity plus current_liabilities plus long_term_debt, to the cent: between them they take every account that carries forward, off_balance aside.
financial_analysis() returns one more column. A caller that names its columns reads as before; the function was dropped and created again, with its comment and its grants, because a return type cannot be replaced in place.

An analysis for every country, by account type

Context

Decision

Consequences

See also