# List Financial Statements

## ▶️ Usage

With the List Financial Statements method, you can:

1. List financial statements related to a specific  (using the  query parameter).
2. Get the details of a specific  (using the  query parameter).
3.  List all financial statements related to your Belvo account (without using any query parameters).

## 📖 Pagination

This method returns a paginated response (default: 100 items per page). You can use the  query parameter to increase the number of items returned to a maximum of 1000 items. You can use the  query parameter to navigate through the results. For more details on how to navigate Belvo's paginated responses, see our Pagination Tips article.

## 🔦 Filtering Responses

Please see the query list below for a list of fields that you can filter your responses by. For more information on how to use filters, see our Filtering responses article.


Endpoint: GET /api/financial-statements/
Version: 1.222.0
Security: basicAuth

## Query parameters:

  - `link` (string)
    The  you want to filter by.

ℹ️ We highly recommend adding the  filter in order to improve your performance.
    Example: "8848bd0c-9c7e-4f53-a732-ec896b11d4c4"

  - `page_size` (integer)
    Indicates how many results to return per page. By default we return 100 results per page.

ℹ️ The minimum number of results returned per page is 1 and the maximum is 1000. If you enter a value greater than 1000, our API will default to the maximum value (1000).
    Example: 100

  - `page` (integer)
    A page number within the paginated result set.
    Example: 1

  - `omit` (string)
    Omit certain fields from being returned in the response. For more information, see our Filtering responses DevPortal article.

  - `fields` (string)
    Return only the specified fields in the response. For more information, see our Filtering responses DevPortal article.

  - `link__in` (array)
    Return results only for these s.
    Example: ["5722d0ba-69d7-42dc-8ff5-33767b83c5d6"]

  - `id` (string)
    Return information only for this resource .
    Example: "24ccab1d-3a86-4136-a6eb-e04bf52b356f"

  - `id__in` (array)
    Return information for these resource s.
    Example: ["6b3dea0f-be29-49d1-aabe-1a6d588642e6"]

  - `created_at` (string)
    Return items that were last updated in Belvo's database on this date (in  format).
    Example: "2022-05-05"

  - `created_at__gt` (string)
    Return items that were last updated in Belvo's database after this date (in  format).
    Example: "2022-05-05"

  - `created_at__gte` (string)
    Return items that were last updated in Belvo's database after or on this date (in  format).
    Example: "2022-05-04"

  - `created_at__lt` (string)
    Return items that were last updated in Belvo's database before this date (in  format).
    Example: "2022-04-01"

  - `created_at__lte` (string)
    Return items that were last updated in Belvo's database before or on this date (in  format).
    Example: "2022-03-30"

  - `created_at__range` (array)
    Return accounts that were last updated in Belvo's database between two dates (in  format).
    Example: ["2022-03-03"]

## Response 200 fields (application/json):

  - `count` (integer)
    The total number of results in your Belvo account.
    Example: 130

  - `next` (string,null)
    The URL to next page of results. Each page consists of up to 100 items. If there are not enough results for an additional page, the value is .

In our documentation example, we use  as a placeholder value. In production, this value will be replaced by the actual endpoint you are currently using (for example,  or ).
    Example: "https://sandbox.belvo.com/api/{endpoint}/?link=1bd948f7-245d-4313-b604-34d1044cb908page=2"

  - `previous` (string,null)
    The URL to the previous page of results. If there is no previous page, the
value is .

  - `results` (array)
    Array of tax compliance status objects.

  - `results.id` (string, required)
    Belvo's unique identifier for the current item.
    Example: "0d3ffb69-f83b-456e-ad8e-208d0998d71d"

  - `results.link` (string,null, required)
    The  the data belongs to.
    Example: "30cb4806-6e00-48a4-91c9-ca55968576c8"

  - `results.collected_at` (string, required)
    The ISO-8601 timestamp when the data point was collected.
    Example: "2022-02-09T08:45:50.406032Z"

  - `results.created_at` (string, required)
    The ISO-8601 timestamp of when the data point was created in Belvo's database.
    Example: "2022-02-09T08:45:50.406032Z"

  - `results.error` (string,null, required)
    In cases where issues arise during the extraction of financial statements from the fiscal institution, the following error messages may be provided to explain the encountered issues:
  
  - 
  - 
  - 
  -

  - `results.year` (string, required)
    The year of the financial statement.
    Example: 2020

  - `results.currency` (string, required)
    The currency of the financial statement.
    Example: "MXN"

  - `results.balance_sheet` (object, required)
    The balance sheet detailing the company's assets, liabilities, and equity for the given year.

  - `results.balance_sheet.current_assets` (object)
    The current assets of the company for the given year.

  - `results.balance_sheet.current_assets.cash_and_equivalents` (number,null, required)
    The total amount of cash and cash equivalents, including currency, bank accounts, and other liquid investments that can be quickly converted to cash.
    Example: 48572.01

  - `results.balance_sheet.current_assets.short_term_investments` (number,null, required)
    The value of investments that are expected to be liquidated into cash within one year, such as marketable securities.
    Example: 21345.01

  - `results.balance_sheet.current_assets.accounts_receivable` (number,null, required)
    The amount owed by customers for sales made on credit, expected to be received within a short period.
    Example: 154321.01

  - `results.balance_sheet.current_assets.notes_receivable` (number,null, required)
    The value of written promissory notes received from customers or others, promising to pay a specified amount by a certain date.
    Example: 31789.01

  - `results.balance_sheet.current_assets.other_debtors` (number,null, required)
    The total amounts due from various other debtors, excluding accounts and notes receivable.
    Example: 12345.01

  - `results.balance_sheet.current_assets.bad_debt_provision` (number,null, required)
    The estimated amount of receivables that are expected to be uncollectible, often referred to as allowance for doubtful accounts.
    Example: 0.01

  - `results.balance_sheet.current_assets.tax_recoverable` (number,null, required)
    The amount of tax payments that can be recovered from tax authorities.
    Example: 8976.01

  - `results.balance_sheet.current_assets.inventory` (number,null, required)
    The total value of goods available for sale, raw materials, work-in-progress, and finished products.
    Example: 65432.01

  - `results.balance_sheet.current_assets.prepaid_expenses` (number,null, required)
    The amount paid in advance for goods or services to be received in the future, such as insurance premiums or rent.
    Example: 14321.01

  - `results.balance_sheet.current_assets.assets_available_for_sale` (number,null, required)
    The value of non-current assets that are available for sale but not yet sold, such as surplus equipment or property.
    Example: 54321.01

  - `results.balance_sheet.current_assets.total` (number,null, required)
    The sum of all current assets, representing the total value of assets expected to be converted into cash or used within one year.
    Example: 372480.01

  - `results.balance_sheet.non_current_assets` (object)
    The non-current assets of the company, which are long-term investments or property not easily converted into cash, for the given year.

  - `results.balance_sheet.non_current_assets.property_plant_and_equipment` (number,null, required)
    The total value of property, plant, and equipment owned by the company, including land, buildings, machinery, and vehicles, used for long-term operations.
    Example: 1123456.01

  - `results.balance_sheet.non_current_assets.accumulated_depreciation_and_amortization` (number,null, required)
    Total accumulated depreciation and amortization, representing the cumulative allocation of the cost of non-current assets over the period they are expected to provide economic benefits.
    Example: 123456.01

  - `results.balance_sheet.non_current_assets.long_term_accounts_receivable` (number,null, required)
    The amount owed by customers for sales made on credit, expected to be received after one year.
    Example: 10987.01

  - `results.balance_sheet.non_current_assets.prepayment_to_suppliers` (number,null, required)
    The amount paid in advance to suppliers for goods or services to be received in the future, expected to be utilized over the long term.
    Example: 5432.01

  - `results.balance_sheet.non_current_assets.goodwill` (number,null, required)
    The value of intangible assets that arise from the acquisition of other companies, representing the premium paid over the fair value of net assets acquired.
    Example: 47654.01

  - `results.balance_sheet.non_current_assets.intangible_assets` (number,null, required)
    The total value of intangible assets owned by the company, such as patents, trademarks, and copyrights, with useful lives extending beyond one year.
    Example: 43210.01

  - `results.balance_sheet.non_current_assets.investments_in_associates` (number,null, required)
    The value of investments in other companies in which the company has significant influence but not control, typically represented by ownership of 20-50% of the associate's voting shares.
    Example: 65432.01

  - `results.balance_sheet.non_current_assets.long_term_financial_instruments` (number,null, required)
    The value of financial instruments that are expected to be held for more than one year, such as bonds, debentures, and long-term loans.
    Example: 32876.01

  - `results.balance_sheet.non_current_assets.total` (number,null, required)
    The sum of all non-current assets, representing the total value of assets expected to be used or held for more than one year.
    Example: 1346647.01

  - `results.balance_sheet.current_liabilities` (object)
    The current liabilities of the company, expected to be settled within the given year.

  - `results.balance_sheet.current_liabilities.bank_loans` (number,null, required)
    The total amount of loans borrowed from banks or financial institutions, expected to be repaid within one year.
    Example: 49876.01

  - `results.balance_sheet.current_liabilities.accounts_payable` (number,null, required)
    The amount owed to suppliers for goods or services purchased on credit, expected to be paid within a short period.
    Example: 103298.01

  - `results.balance_sheet.current_liabilities.notes_payable` (number,null, required)
    The value of written promissory notes issued to suppliers or others, promising to pay a specified amount by a certain date.
    Example: 25643.01

  - `results.balance_sheet.current_liabilities.financial_instruments` (number,null, required)
    The value of financial instruments that are expected to be liquidated into cash within one year, such as bonds, debentures, and short-term loans.
    Example: 14321.01

  - `results.balance_sheet.current_liabilities.other_creditors` (number,null, required)
    The total amounts due to various other creditors, excluding accounts and notes payable.
    Example: 21987.01

  - `results.balance_sheet.current_liabilities.income_tax_payable` (number,null, required)
    The amount of income tax that is owed to tax authorities, expected to be paid within a short period.
    Example: 12765.01

  - `results.balance_sheet.current_liabilities.customer_advances` (number,null, required)
    The total amount received in advance from customers for goods or services to be delivered in the future, expected to be utilized within one year.
    Example: 18765.01

  - `results.balance_sheet.current_liabilities.provisions` (number,null, required)
    The estimated amount set aside for future liabilities or losses, such as warranties, legal claims, or restructuring costs.
    Example: 10987.01

  - `results.balance_sheet.current_liabilities.taxes_payable` (number,null, required)
    The total amount of taxes owed to tax authorities, expected to be paid within a short period.
    Example: 5321.01

  - `results.balance_sheet.current_liabilities.total` (number,null, required)
    The sum of all current liabilities, representing the total value of obligations expected to be settled within one year.
    Example: 260963.01

  - `results.balance_sheet.non_current_liabilities` (object)
    The non-current liabilities of the company, which are long-term obligations not due within the given year.

  - `results.balance_sheet.non_current_liabilities.long_term_accounts_payable` (number,null, required)
    The amount owed to suppliers for goods or services purchased on credit, expected to be paid after one year.
    Example: 30876.01

  - `results.balance_sheet.non_current_liabilities.deferred_revenue` (number,null, required)
    The amount received in advance from customers for goods or services to be delivered in the future, expected to be recognized as revenue over the long term (such as rent).
    Example: 21987.01

  - `results.balance_sheet.non_current_liabilities.contributions_for_future_capital_increases` (number,null, required)
    The total contributions received from shareholders or other investors for future capital increases, expected to be utilized over the long term.
    Example: 10987.01

  - `results.balance_sheet.non_current_liabilities.deferred_income_tax` (number,null, required)
    The amount of income tax that is deferred to future periods, expected to be paid after one year.
    Example: 26543.01

  - `results.balance_sheet.non_current_liabilities.employee_benefits` (number,null, required)
    The total amount of benefits owed to employees, such as pensions, gratuities, and other post-employment benefits, expected to be settled over the long term.
    Example: 30218.01

  - `results.balance_sheet.non_current_liabilities.long_term_provisions` (number,null, required)
    The estimated amount set aside for future liabilities or losses, such as warranties, legal claims, or restructuring costs, expected to be settled after one year.
    Example: 15432.01

  - `results.balance_sheet.non_current_liabilities.total` (number,null, required)
    The sum of all non-current liabilities, representing the total value of obligations expected to be settled after one year.
    Example: 178353.01

  - `results.balance_sheet.equity` (object)
    The equity of the company, representing the residual interest in the assets after deducting liabilities.

  - `results.balance_sheet.equity.stockholders_equity` (number,null, required)
    The total value of shares issued by the company, representing the ownership interest of shareholders in the business.
    Example: 501234.01

  - `results.balance_sheet.equity.future_capital_contributions` (number,null, required)
    The funds received from shareholders that are specifically designated for future capital increases or investments.
    Example: 75000.01

  - `results.balance_sheet.equity.legal_reserve` (number,null, required)
    The statutory reserve mandated by law, typically set aside from profits, to provide financial protection against future losses or obligations.
    Example: 25000.01

  - `results.balance_sheet.equity.capital_update_excess` (number,null, required)
    The surplus resulting from adjustments made to equity capital, often due to inflation or the revaluation of assets.
    Example: 15000.01

  - `results.balance_sheet.equity.capital_update_insufficiency` (number,null, required)
    The deficit resulting from adjustments made to equity capital, often due to inflation or the revaluation of assets.
    Example: -5000.01

  - `results.balance_sheet.equity.capital_reserve` (number,null, required)
    The equity reserve derived from non-operating activities, such as gains from asset revaluations or certain capital transactions.
    Example: 10000.01

  - `results.balance_sheet.equity.share_premium_on_stock_sales` (number,null, required)
    The excess amount received by a company when shares are issued at a price above their nominal (par) value.
    Example: 50000.01

  - `results.balance_sheet.equity.retained_earnings` (number,null, required)
    The accumulated profits or losses of the company that have not been distributed to shareholders as dividends.
    Example: 202345.01

  - `results.balance_sheet.equity.other_comprehensive_income` (number,null, required)
    The gains or losses that are not included in net income but are reported directly in equity, such as unrealized gains on investments or foreign currency translation adjustments.
    Example: 10987.01

  - `results.balance_sheet.equity.controlling_interest` (number,null, required)
    The ownership interest in the company held by the parent entity or majority shareholders, representing the controlling stake in the business.
    Example: 70876.01

  - `results.balance_sheet.equity.non_controlling_interest` (number,null, required)
    The ownership interest in the company held by minority shareholders, representing the non-controlling stake in the business.
    Example: 50321.01

  - `results.balance_sheet.equity.total` (number,null, required)
    The sum of share capital, retained earnings, other comprehensive income, controlling interest, and non-controlling interest, representing the total equity of the company.
    Example: 836763.01

  - `results.income_statement` (object, required)
    The income statement detailing the company's revenues, expenses, and profits for the given year.

  - `results.income_statement.net_revenue` (number,null, required)
    The total revenue generated by the company from its core business operations, excluding any deductions for discounts, returns, or allowances.

> :  +   will not sum to the  due to the exclusion of discounts, returns, and allowances.
    Example: 1212345.01

  - `results.income_statement.domestic_sales` (number,null, required)
    The revenue generated by the company from sales of goods or services within its home country.
    Example: 1123456.01

  - `results.income_statement.foreign_sales` (number,null, required)
    The revenue generated by the company from sales of goods or services in foreign countries.
    Example: 88987.01

  - `results.income_statement.materials_used` (number,null, required)
    The total cost of materials used or traded by the company during the reporting period.
    Example: 609876.01

  - `results.income_statement.cost_of_goods_sold` (number,null, required)
    The total cost incurred by the company to produce or purchase the goods sold during the reporting period.
    Example: 412345.01

  - `results.income_statement.cost_of_services_sold` (number,null, required)
    The total cost incurred by the company to provide the services sold during the reporting period.
    Example: 101234.01

  - `results.income_statement.gross_profit` (number,null, required)
    The difference between net revenue and the total cost of goods and services sold, representing the profit earned from core business operations before deducting operating expenses.
    Example: 190890.01

  - `results.income_statement.gross_loss` (number,null, required)
    The negative difference between net revenue and the total cost of goods and services sold, representing the loss incurred from core business operations before deducting operating expenses.

  - `results.income_statement.operating_expenses` (number,null, required)
    The total expenses incurred by the company in its normal operating activities, including selling, general, and administrative expenses.
    Example: 122345.01

  - `results.income_statement.operating_income` (number,null, required)
    The profit earned from core business operations after deducting operating expenses, but before considering interest, taxes, and other non-operating items.
    Example: 68545.01

  - `results.income_statement.operating_loss` (number,null, required)
    The loss incurred from core business operations after deducting operating expenses, but before considering interest, taxes, and other non-operating items.

  - `results.income_statement.financial_result` (number,null, required)
    The net result of financial activities, including interest income, interest expense, and other financial gains or losses.
    Example: 15098.01

  - `results.income_statement.income_statement_financial_gains` (number,null, required)
    The total positive financial income, including interest income, foreign exchange gains, and other gains from financing activities. This value must always be positive.
    Example: 85000.01

  - `results.income_statement.income_statement_financial_costs` (number,null, required)
    The total financial expenses, including interest expenses, foreign exchange losses, and other costs incurred from financing activities. This value must always be negative.
    Example: -32000.01

  - `results.income_statement.equity_in_earnings_of_affiliates` (number,null, required)
    The company's share of the profit or loss in its associates, entities over which it has significant influence but not control.
    Example: 5678.01

  - `results.income_statement.income_before_taxes` (number,null, required)
    The profit earned before accounting for income tax expenses.
    Example: 89321.01

  - `results.income_statement.loss_before_taxes` (number,null, required)
    The loss incurred before accounting for income tax expenses.

  - `results.income_statement.income_taxes` (number,null, required)
    The total amount of income tax expenses incurred during the reporting period.
    Example: 20123.01

  - `results.income_statement.income_from_continuing_operations` (number,null, required)
    The profit earned from the company's ongoing business operations after deducting operating expenses and taxes.
    Example: 69198.01

  - `results.income_statement.loss_from_continuing_operations` (number,null, required)
    The loss incurred from the company's ongoing business operations after deducting operating expenses and taxes.

  - `results.income_statement.discontinued_operations` (number,null, required)
    The net result of operations that have been discontinued or sold off during the reporting period.
    Example: 0.01

  - `results.income_statement.net_income` (number,null, required)
    The total profit earned by the company after deducting all expenses, including operating, non-operating, interest, and taxes.
    Example: 69198.01

  - `results.income_statement.net_loss` (number,null, required)
    The total loss incurred by the company after deducting all expenses, including operating, non-operating, interest, and taxes.

## Response 403 fields (application/json):

  - `code` (string)
    A unique error code () that allows you to classify and handle the error programmatically.


ℹ️ Check our DevPortal for more information on how to handle 403 access_to_resource_denied.
    Example: "access_to_resource_denied"

  - `message` (string)
    A short description of the error. 


For  errors, the description is:
  
  - .
    Example: "You don't have access to this resource."

  - `request_id` (string)
    A 32-character unique ID of the request (matching a regex pattern of: ). Provide this ID when contacting the Belvo support team to accelerate investigations.
    Example: "9e7b283c6efa449c9c028a16b5c249fb"

## Response 404 fields (application/json):

  - `code` (string)
    A unique error code () that allows you to classify and handle the error programmatically.
    Example: "not_found"

  - `message` (string)
    A short description of the error.


For  errors, the description is:

  -
    Example: "Not found"

  - `request_id` (string)
    A 32-character unique ID of the request (matching a regex pattern of: ). Provide this ID when contacting the Belvo support team to accelerate investigations.
    Example: "9e7b283c6efa449c9c028a16b5c249fb"

## Response 408 fields (application/json):

  - `code` (string)
    A unique error code () that allows you to classify and handle the error programmatically.


ℹ️ Check our DevPortal for more information on how to handle 408 request_timeout errors.
    Example: "request_timeout"

  - `message` (string)
    A short description of the error. 


For  errors, the description is:
  
  - .
    Example: "The request timed out, you can retry asking for less data by changing your query parameters"

  - `request_id` (string)
    A 32-character unique ID of the request (matching a regex pattern of: ). Provide this ID when contacting the Belvo support team to accelerate investigations.
    Example: "9e7b283c6efa449c9c028a16b5c249fb"

## Response 500 fields (application/json):

  - `code` (string)
    A unique error code () that allows you to classify and handle the error programmatically.


ℹ️ Check our DevPortal for more information on how to handle 500 unexpected_error errors.
    Example: "unexpected_error"

  - `message` (string)
    A short description of the error. 


For  errors, the description is:
  
  - .
    Example: "Belvo is unable to process the request due to an internal system issue or to an unsupported response from an institution"

  - `request_id` (string)
    A 32-character unique ID of the request (matching a regex pattern of: ). Provide this ID when contacting the Belvo support team to accelerate investigations.
    Example: "9e7b283c6efa449c9c028a16b5c249fb"