Financial Reporting

F08.08 6 features Shipped

At a glance

Financial Reporting consolidates revenue (licence, competition, sponsor, grant), expenses (claims plus posted ledger entries), federation hierarchy, club health and multi-year trends into board-ready reports, exporting to CSV with UTF-8 BOM for Excel compatibility and SAF-T XML per the OECD standard, with SIE for Sweden and FEC for France available through the parallel bookkeeping-export endpoints used by national tax authorities and external auditors.

How it works

Revenue aggregation runs at /financial-reporting/revenue-summary by combining three sources into one consolidated picture: RevenueEntry rows (licence, competition and sanction fees written by the fee-splitting engine), SponsorRevenueAllocation rows with status disbursed and GrantApplication rows with status approved or reporting. Each source is grouped with totals and currency. Expense aggregation at /financial-reporting/expense-summary combines two sources: approved or paid ExpenseClaim rows per category and posted AccountingEntry rows on expense accounts (4xxx-9xxx in the BAS chart of accounts).

Federation summary at /financial-reporting/federation-summary returns a hierarchical view per OrgNode level — federation, district, club — with revenue, expenses, net result and approved-or-closed budget figures, designed for upward reporting to CEP and FIPJP. Club health at /financial-reporting/club-health returns per-club indicators: revenue, expenses, net result, payment ratio (percentage of paid invoices), expense ratio (expenses divided by revenue times 100) and counts of outstanding and overdue invoices. Multi-year analysis at /financial-reporting/trend-analysis returns revenue, expenses and net result per year with year-over-year growth percentage, capped at 10 years.

Two export formats are exposed: /financial-reporting/export/csv writes UTF-8 with BOM for Excel compatibility (columns EntryNumber, EntryDate, Description, AccountNumber, AccountName, Debit, Credit, Currency, SourceType) and /financial-reporting/export/saft writes SAF-T XML with header, chart of accounts and general-ledger transactions. SIE (Swedish standard) and FEC (French standard) live in the parallel bookkeeping export at /accounting-export/.

Key capabilities

Revenue aggregation across RevenueEntry, SponsorRevenueAllocation and GrantApplication sources
Expense aggregation across ExpenseClaim and AccountingEntry rows on expense accounts
Federation summary with hierarchical OrgNode breakdown for CEP and FIPJP upward reporting
Club health indicators including payment ratio, expense ratio and overdue counts
Multi-year trend analysis with year-over-year growth percentage, capped at 10 years
CSV export with UTF-8 BOM for Excel and SAF-T XML per the OECD standard
SIE and FEC accounting exports available through /accounting-export/ for national tax authorities

In practice

The treasurer of a regional federation prepares the annual report for the board. She opens /financial-reporting/federation-summary, sees revenue 412 000 EUR (62 percent licence, 18 percent competition, 14 percent sponsorship, 6 percent grants), expenses 387 000 EUR and a net result of 25 000 EUR with the approved budget at 22 000 EUR — variance 14 percent positive. She drills into /financial-reporting/club-health and identifies three clubs with payment ratios below 70 percent for follow-up.

She runs /financial-reporting/trend-analysis for the last five years and captures the resulting growth chart for the board pack. Finally she exports SAF-T for the auditor and CSV with BOM for the bookkeeping spreadsheet she will email to the board.

Features in this subsystem

ID	Status	Features
F08.08.01	Shipped	Revenue reports (by source) — GET /v1/accounting/reports/revenue-by-source; källan är KONTOT, total_minor byte-identiskt med resultaträkningen ✅ BILL m-13 (4e608d85.m-13)
F08.08.02	Shipped	Expense reports (by category) — …/costs-by-category med BAS-klasser + budget_minor som läsning (null, aldrig 0, när kontot inte är budgeterat) ✅ BILL m-13 (4e608d85.m-13)
F08.08.03	Shipped	Federation financial summary (upward reporting) — …/consolidation: subträdssummor på path-prefix, nivåer ur tenantens EGEN org_node_levels ✅ BILL m-13 (4e608d85.m-13)
F08.08.04	Shipped	Club financial health indicators — …/club-health med kod-deklarerade trösklar; betalningsgrad/förfallet är ⊘ med ägare (huset saknar register över tenantutställda fakturor) ✅ BILL m-13 (4e608d85.m-13)
F08.08.05	Shipped	Multi-year trend analysis — …/trend, högst 10 år, tillväxt i bps och null från noll; ingen prognos (pågående år märks to_date) ✅ BILL m-13 (4e608d85.m-13)
F08.08.06	Shipped	Export to accounting software — SIE-4 (BILL m-2) + CSV och SAF-T 2.0 (GET /v1/accounting/export/{csv,saft}) med historikrad + audit ✅ BILL m-2 + BILL m-13 (4e608d85.m-13)