git:20260810.6a29a17 to git:20260813.1929665

12 added, 2 removed. Audit A to A.

---

name: financial-statements

- description: Structure Indonesian financial statements (income statement, balance sheet, cash flow) per PSAK 1 presentation principles with accrual linkage.

- argument-hint: "<trial_balance> <period>"

+ description: "Structure Indonesian financial statements (income statement, balance sheet, cash flow) per PSAK 1 presentation principles with accrual linkage."

+ argument-hint: <trial_balance> <period>

risk_level: MEDIUM

rule_type: professional-standard

+ quality_tier: expert-reviewed

+ allowed-tools: bash

+ capability:

+ requires: [<trial_balance> <period>]

+ produces: [financialRatio, cashRunwayMonths, netProfit, feasible]

+ deterministic: true

+ cross_domain_relevance:

+ strategy: high

+ marketing: medium

+ tax: medium

---

# Financial Statements

Builds and links the three core statements: Income Statement, Balance Sheet, and Cash Flow — presentation aligned with PSAK 1.

## Statement Structure & Linkage

1. **Income Statement**: Revenue − Expenses = Period Profit/Loss (accrual basis).

2. **Statement of Financial Position (Balance Sheet)**: Assets = Liabilities + Equity; period profit is closed to equity.

3. **Statement of Cash Flows**: operating, investing, financing — ending cash must match cash on the balance sheet.

* Linkage: Income Statement → Balance Sheet (retained earnings) → Cash Flow (non-cash depreciation reversed, working capital changes).

## Disclosure Essentials (PSAK 1)

* Items presented when material; current/non-current classification; comparative prior period; measurement basis stated.

* Notes to the financial statements explain significant accounting policies.

## Scope & Safety

* **Use for**: structuring SME financial statements, internal analysis, preparing data for bank credit.

* **Do not use for**: audit opinions or statements that must be audited — requires a registered public accountant (OJK/PMK regulations).

* **Relation to `laporan-keuangan-psak` (tax-payroll-id)**: that skill prepares SAK EMKM financial statements for bank credit applications; this skill focuses on general presentation & analysis.

* Accounting standards (PSAK/SAK EMKM) are not positive law — PSAK amendments are tracked in the PROVENANCE register, not the runtime ruleset.

## Worked Example

Input: trial balance for the period (revenue 1.2 billion; COGS 800 million; operating expenses 200 million; cash 100 million; receivables 150 million; inventory 200 million; fixed assets 550 million; payables 450 million; capital 350 million).

Output: net income 200 million → ending equity 550 million; Balance Sheet: Assets 1 billion = Liabilities 450 million + Equity 550 million; Cash flow: OCF 150 million (net income + depreciation 50 million − increase in receivables 40 million − increase in inventory 60 million) → ending cash is consistent.