The Comprehensive Income Statement object

An extracted statement of comprehensive income.

The retrieve endpoint returns this object on its own. The list endpoint returns one per document, wrapped as { "borrower_id": …, "statements": [ { "extracted_document_id", "document_category", "report_data" } ] }.

lines carries the statement’s printed lines in order, each with one figure and one print mark per column, and net_income, total_other_comprehensive_income and comprehensive_income carry the headline figures the same way. status and signals say whether the statement adds up.

The documents behind this object carry document_category comprehensive_income_statement, statement_of_comprehensive_income, statements_of_comprehensive_income, comprehensive_income, oci_statement or comprehensive-income-statement. Money keys are JSON strings with exactly two decimals ("9200000.00", "-1250.50"). Date keys are YYYY-MM-DD, as each key’s Type column shows.

Fields

Key	Type	Present when	Description
`entity`	string, nullable	Always	The reporting entity’s name as printed.
`title`	string, nullable	Always	The statement’s printed title.
`period`	string, nullable	Always	The period wording printed over the statement, such as the years ended, when it prints one.
`periods`	array of objects	Always	The statement’s figure columns, one entry per column.
`columns`	integer	Always	Number of figure columns.
`lines`	array of objects	Always	The statement’s printed lines from net income through comprehensive income and its split, in print order.
`net_income`	array of string (money) or null	Always	Net income per column.
`total_other_comprehensive_income`	array of string (money) or null	Always	Total other comprehensive income per column: the printed total, or the total of the items when the statement prints none.
`comprehensive_income`	array of string (money) or null	Always	Comprehensive income per column.
`comprehensive_income_attributable_to_parent`	array of string (money) or null, nullable	Always	Comprehensive income attributable to the company per column; null when the statement prints no such line.
`comprehensive_income_attributable_to_noncontrolling`	array of string (money) or null, nullable	Always	Comprehensive income attributable to the noncontrolling interests per column; null when the statement prints no such line.
`net_income_printed`	array of string, one of `money`, `dash`, `blank`	Always	How each figure of `net_income` is printed, per column: `money`, `dash` for a printed dash, `blank` for an empty cell.
`total_other_comprehensive_income_printed`	array of string, one of `money`, `dash`, `blank`	Always	How each figure of `total_other_comprehensive_income` is printed, per column.
`comprehensive_income_printed`	array of string, one of `money`, `dash`, `blank`	Always	How each figure of `comprehensive_income` is printed, per column.
`comprehensive_income_attributable_to_parent_printed`	array of string, one of `money`, `dash`, `blank`, nullable	Always	How each figure of the company’s share is printed, per column; null when the statement prints no such line.
`comprehensive_income_attributable_to_noncontrolling_printed`	array of string, one of `money`, `dash`, `blank`, nullable	Always	How each figure of the noncontrolling interests’ share is printed, per column; null when the statement prints no such line.
`total_other_comprehensive_income_derived`	boolean	Always	True when the statement prints no total of other comprehensive income and `total_other_comprehensive_income` is the total of its items.
`nci_direction`	string, one of `subtract`, `add`, nullable	Always	Whether the noncontrolling interests’ line is deducted from (`subtract`) or added to (`add`) comprehensive income to reach the company’s share, as the statement prints its sign; null when the statement prints no split.
`cpa_engagement`	integer	On a statement extracted with its assurance level and presentation read; absent on an older extraction.	The accountant’s level of assurance: 0 unaudited, 1 compiled, 2 reviewed, 3 audited.
`cpa_engagement_label`	string	On a statement extracted with its assurance level and presentation read; absent on an older extraction.	The assurance level in words.
`presentation`	string, one of `formal`, `free_form`	On a statement extracted with its assurance level and presentation read; absent on an older extraction.	How the statement is presented: `formal` when it is presented as issued financial statements; `free_form` when it is a report out of the books (accounting software or a spreadsheet).
`status`	string, one of `RECONCILED`, `FLAGGED`	Always	`RECONCILED` when net income plus other comprehensive income equals comprehensive income, the items add to the printed total and the split nets to the company’s share in every column; `FLAGGED` otherwise.
`signals`	array of objects	When the document states it	Each check of the statement that does not hold, in words, when any does not.
`reporting_unit`	string, one of `ones`, `thousands`, `millions`, `billions`	Always	The unit the figures are printed in, such as ones or thousands.
`scale_multiplier`	integer	Always	Scale of the printed figures: 1 for whole dollars, 1000 when the statement is stated in thousands, 1000000 when it is stated in millions.
`billing_years`	integer	Always	Years of data billed for the statement.
`packet`	object	When the document states it	Where the statement sat in the financial statement packet it arrived in, when it arrived in one.

`periods[]`

One figure column.

Key	Type	Present when	Description
`label`	string, nullable	Always	The column heading as printed.
`coverage`	string, nullable	Always	The span the column covers as printed, such as a year ended date, when the statement prints one.
`start`	string (YYYY-MM-DD), nullable	Always	First day of the period the column covers, when it can be dated.
`end`	string (YYYY-MM-DD), nullable	Always	Last day of the period the column covers, when it can be dated.

`lines[]`

One printed line.

Key	Type	Present when	Description
`label`	string	Always	The line’s caption as printed.
`kind`	string, one of `net`, `ni_adjust`, `caption`, `item`, `subtotal`, `total_oci`, `ci`, `nci`, `ci_parent`	Always	`net` for net income, `ni_adjust` for a line that adjusts net income before the items (a preferred dividend, the noncontrolling interests’ share of net income), `caption` for a heading that prints no figures, `item` for an other comprehensive income item, `subtotal` for a subtotal of items, `total_oci` for total other comprehensive income, `ci` for comprehensive income, `nci` for the noncontrolling interests’ share of comprehensive income, `ci_parent` for the company’s share.
`values`	array of string (money) or null	Always	The line’s figure per column; null where the cell is blank.
`printed`	array of string, one of `money`, `dash`, `blank`	Always	How each cell is printed, per column: `money`, `dash` for a printed dash, `blank` for an empty cell.

`signals[]`

A check of the statement that does not hold, or a note about its reporting period.

Key	Type	Present when	Description
`severity`	string, one of `info`, `warn`	Always	How much weight the note carries: info or warn.
`code`	string, one of `coverage_unreadable`, `no_reporting_period`, `oci_ci_identity_mismatch`, `oci_nci_identity_mismatch`, `oci_total_identity_mismatch`, `year_from_file_metadata`, `year_from_filename`, `year_from_page_image`, `year_matches_print_stamp`	Always	The note’s identifier.
`detail`	string	Always	The note in words.

`packet`

Where the statement sat in the financial statement packet it arrived in, when it arrived in one.

Key	Type	Present when	Description
`section_index`	integer	Always	Position of the statement among the packet’s statements, counting from zero.
`pages`	array of integer	Always	First and last page of the statement within the packet, counting from one.
`letter_date`	string (YYYY-MM-DD), nullable	Always	Date of the accountant’s letter that accompanied the packet, when the letter printed one.
`letter_page`	integer, nullable	Always	Page of the packet the accountant’s letter is on, when the packet carries one.
`page_list`	array of integer	On a statement whose pages in the packet are not one unbroken run; absent otherwise.	Every page of the packet the statement is printed on, counting from one, when they are not one unbroken run; absent otherwise.