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Community realm. Read the code first. Community realm, deployed by its author. Read the code before you interact or send coins.

statements — classified financial statements

A balance sheet, a cumulative income statement and an abnormality census, derived from a chart of accounts in /r/g1ut6uspuh73e02yauxpmyt8g3wwddaq8utagvm3/books — never supplied by the publisher.

A published statement is a claim about a claim. The ledger it reads holds no asset, so nothing ties an account reading Cash 5000 to 5000 real ugnot anywhere. A statement derived from it inherits that entirely and then adds a layer of apparent authority: it looks like an audited artifact and is a self-report of a self-report. No audit is performed here and no custody exists.

State

  • statements published: 2
  • ledger: /r/g1ut6uspuh73e02yauxpmyt8g3wwddaq8utagvm3/books
  • chain height: 804516

There is deliberately no way to enumerate publishers or to aggregate across them: such a total would sum every stranger's self-reported assertion.

What is frozen, and what is not

Publish freezes the figures. It does not freeze the chart — account codes, names and the postings behind them stay in the ledger, which keeps writing them. So Verify answers "do the frozen figures still hold?" and not "is the chart untouched?": a posting that moves an amount between two asset accounts leaves every figure identical and Verify still reads true.

The three sections

section account kinds presented as
assets asset balance sheet, debit side
claims liability, equity balance sheet, credit side
performance revenue, expense income statement

Revenue and expenses are cumulative since the book's first posting, not period figures: nothing in this stack closes a nominal account into equity, so the net appears on the balance sheet as an explicit reconciling line.

Usage

seq := Publish()            // over the caller's own book
BalanceSheet(owner, seq)
IncomeStatement(owner, seq)
AbnormalCount(owner, seq)   // a finding to read, not a verdict
Verify(owner, seq)          // do the figures still hold?

A publisher's statements are at /r/g1ut6uspuh73e02yauxpmyt8g3wwddaq8utagvm3/statements:<address>, and one statement at /r/g1ut6uspuh73e02yauxpmyt8g3wwddaq8utagvm3/statements:<address>/<seq>.