Package statements publishes classified financial statements over a chart of accounts this realm does not own, cannot write, and did not supply.
A PUBLISHED STATEMENT IS A CLAIM ABOUT A CLAIM
Read this before trusting any figure this realm returns, and read it before publishing anything here.
r/books says of itself, correctly: *"a book is a set of claims by its owner"*. It holds no asset, so nothing ties an account reading `Cash 5000` to 5000 real ugnot anywhere. A statement derived from such a book inherits that completely — and then **adds a layer of apparent authority**, because a balance sheet at a stable on-chain path, stamped with a height and a sequence number, looks like an audited artifact. It is a self-report of a self-report.
This realm performs no audit, verifies no event, and holds no custody. What it guarantees is narrow and exact: the figures below are **derived** from the owner's chart at a height, by code nobody can parameterise, and frozen. That the chart describes anything real is not claimed here and is not checkable from here.
Derived, not supplied — which is the whole reason this realm exists
Every figure comes from r/books through its own read surface. A publisher says *when to freeze*; they do not say what the statement says. The alternative design — the publisher passes the rows in — was considered in DISCOVERY.md § 4 and is fatal to the thesis: a statement whose inputs its publisher typed is an assertion about nothing, and this realm would be a pure function with a storage bill.
The consequence is that **this is the first first-party realm-to-realm import in this portfolio, and it is permanent.** Bytes are immutable after addpkg, so these statements read the r/books at BooksPath forever. If that realm ever gets a v2, published statements keep reading v1 — arguably correct for an auditable artifact, and still a coupling nothing here has carried before.
What is published and what is not
Publish freezes the three figures a balance sheet needs, the three an income statement needs, and the abnormality census. It does NOT freeze the chart: account names, codes and the postings behind them stay in r/books, which keeps writing them.
So Verify answers **"do the frozen figures still hold?"** and NOT **"is the chart untouched?"**. The two differ and the difference is demonstrable: a posting that moves 100 from one asset account to another leaves Assets, Claims, the net and the row count all identical, and Verify still reads true. It is a reconciliation, not a seal. The seal on the chart's own history is r/books' append-only journal, and that is where to look.
The income statement is cumulative since inception
p/journal's Close is a backdating seal: it refuses entries dated at or before a cutoff and sweeps no nominal account into equity. There is no retained-earnings account and no closing entry anywhere in the stack, so revenue and expense accumulate from the book's first posting forever.
Every accessor and every rendered line therefore carries the word cumulative. A reader who takes them for a period figure misreads every statement this realm publishes. A period statement needs entry-level data; see DISCOVERY.md § 6.8.
The balance sheet identity is NOT offered as a check
Assets and Claims are both reported. Their equality is not exposed as a verdict anywhere, because over a chart drawn from a p/journal Book it is algebraically identical to `totalDebits == totalCredits`, which r/books enforces on every post — a constant true, and true of a chart whose every account is classified backwards. p/statements' package doc carries the derivation. A `Balances()` here would be the fifth instance of the vacuous-true class this project keeps finding in its own work.
What ships instead is the census: AbnormalCount and AbnormalIn report every account whose balance runs against its kind. That survives a balanced book. Its incompleteness is exact and is stated at AbnormalCount.
NO CUSTODY — and refusing coins is not the same as not holding them
There is no coinio import, no payable path, no fee, no withdrawal, no admin. So Publish REFUSES a transaction carrying coins: a realm with no withdrawal path that silently accepts ugnot strands it permanently, and "we hold no funds" would then be true of the design and false of the balance.
No admin, and no cross-owner aggregate beyond a count
The deploying namespace has no privilege here: no setter, no pause, no ability to publish or to read anything a stranger cannot read. Total is a count of publications and nothing more. r/books refuses to enumerate books because such a total would sum every stranger's self-reported assertion; the same reasoning applies one level up, so there is no way to enumerate publishers and no cross-owner figure of any kind.
What this realm does NOT do
- It does not hold, move, or price any asset.
- It does not verify that an entry describes a real event.
- It does not detect a same-side misclassification. See AbnormalCount.
- It publishes two statements and a census — no cash-flow statement, no statement of changes in equity, no notes, no comparatives.
r/books: /r/g1ut6uspuh73e02yauxpmyt8g3wwddaq8utagvm3/books p/journal: /p/g1ut6uspuh73e02yauxpmyt8g3wwddaq8utagvm3/journal p/statements: /p/g1ut6uspuh73e02yauxpmyt8g3wwddaq8utagvm3/statements
