Financial Reporting

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/.