Consolidated Balance Sheet Generation

After income statement approval, the system generates the consolidated balance sheet from the same underlying trial balance, mapping accounts to asset, liability, and equity lines per the configured template. Assets and liabilities are classified as current and non-current per configurable criteria (e.g., maturity within 12 months). Equity section includes common stock, additional paid-in capital, retained earnings (roll-forward from prior period net income), accumulated other comprehensive income (including CTA), and minority interest. Group Controller confirms the balance sheet balances (assets = liabilities + equity) and approves. The balance sheet is locked with the income statement as a package.

balance_sheet { id: string, consolidation_run_id: string, period: string, reporting_currency: char(3), total_assets_minor: int64, total_liabilities_minor: int64, total_equity_minor: int64, balanced: bool, status: enum, external_id: string };
bs_line { id: string, bs_id: string, section: enum, classification: enum(CURRENT, NON_CURRENT), label: string, amount_minor: int64, currency_code: char(3), external_id: string };
(reference, product may differ).

POST /v1/balance-sheets { consolidation_run_id, external_id } -> 201 { id, total_assets_minor, total_liabilities_minor, total_equity_minor, balanced, currency_code };
POST /v1/balance-sheets/{id}/approve -> 200 { status: APPROVED };
GET /v1/balance-sheets/{id}/export?format=xlsx|pdf|xbrl;
emits balance_sheet.approved event;
idempotent via external_id.

DRAFT -> REVIEW -> APPROVED -> LOCKED;
guard: REVIEW blocked if balanced=false;
APPROVED requires income statement to be APPROVED first;
LOCKED on package sign-off.