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Corporate three-statement essentials

Ambient's primary financial metrics stay the simpler accounting-based measures: balance-sheet stocks, net income, and the catalog formulas that consume them (current-ratio, gross-margin, operating-cash-flow, and the rest). Those metrics do not require a full three-statement upload.

This pack is additional coverage for corporate, non-financial companies when income statement, balance sheet and cash flow leaves are available. It supplies:

  • A snake_case line-item taxonomy (reusing existing catalog ids where meaning matches).
  • Thirty integrity checks that tie the statements together.
  • A default reporting framework of ifrs_hkfrs (IFRS / HKFRS as applied in Hong Kong). us_gaap and other are allowed with explicit classification choices documented upstream.

Out of scope: banks, insurers, funds, and trading books; market-value-only inputs; valuation models.

Implementation​

  • Contract: contracts/finance-corporate-statements-v1.yaml (column groups and integrity check ids).
  • Integrity runner: ambient_statements.integrity.run_period_checks.
  • Golden fixture: tests/fixtures/statements/harborfield_three_statement.json (synthetic Harborfield Components Ltd; not based on any real entity).

Conventions (summary)​

  • Signs: expenses and cash outflows are positive amounts subtracted in formulas; contra-assets are positive amounts subtracted from gross balances.
  • Cash tie: cash_and_cash_equivalents on the balance sheet matches the cash flow close; aliases current_cash_balance in the runway metric.
  • Operating NWC (indirect CFO): receivables, inventory, prepaids and operating payables/accruals excluding cash, marketable securities, and interest-bearing current debt (including current lease liability). Not the same as catalog working_capital (which includes cash and all current liabilities).
  • EBITDA: operating_income + depreciation_and_amortization (includes depreciation embedded in COGS). Not a naive net-income add-back.
  • Current portion of debt: principal due within twelve months; accrued interest sits in accrued_expenses.

Structured null reasons (ambient_calc)​

Ratio and statement-derived metrics use the same evaluator. When a result is undefined:

  • safe_eval / compute_metric still return null (no infinity).
  • safe_eval_result, compute_metric_result, and compute_all_results return EvalResult with null_reason in zero_denominator, missing_input, or null_operand (structured codes for downstream APIs).

Canonical source: ambient-core at docs/statements/corporate-three-statements.md (sync ref cc3d169).