The Equity Statement object

An extracted statement of changes in equity.

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" } ] }.

columns names the statement’s figure columns in print order and rows carries its balances and movements, each with one entry in values and one in printed per column. A cell printed as money is a string with exactly two decimals, except under a par value column, which keeps its printed figure; a share count is a whole number as text. status and signals say whether the statement adds up.

The documents behind this object carry document_category equity_statement, statement_of_equity, statement_of_stockholders_equity or statement_of_changes_in_equity. 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.
`layout`	string, one of `matrix`, `vertical`	Always	How the statement is laid out: `matrix` when the equity components run across as columns and the balances and movements run down as rows; `vertical` when the periods run across as columns.
`period_header`	string	Always	The period wording printed over the statement, such as the years ended; empty when the statement prints none.
`cpa_engagement`	integer	Always	The accountant’s level of assurance: 0 unaudited, 1 compiled, 2 reviewed, 3 audited.
`cpa_engagement_label`	string	Always	The assurance level in words.
`presentation`	string, one of `formal`, `free_form`	On a statement extracted with its 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).
`periods`	array of objects	Always	The periods the statement covers, one entry per period.
`billing_years`	integer	Always	Years of data billed for the statement.
`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.
`unit_exceptions`	array of string	Always	The carve-outs the statement’s unit declaration lists, such as share data, which keep their printed figures; empty when it lists none.
`unit_source`	string, one of `printed`, `none`	Always	Where the statement states its unit: `printed` when the statement header, a column header or a heading line prints it; `none` when nothing is printed and the figures are whole dollars as printed.
`columns`	array of objects	Always	The statement’s figure columns in print order.
`total_column`	integer, nullable	Always	Position in `columns`, counting from zero, of the column that prints the total of the components; null when the statement has none.
`rows`	array of objects	Always	The statement’s rows in print order.
`status`	string, one of `RECONCILED`, `FLAGGED`	Always	`RECONCILED` when every row’s components add to its printed total and every opening balance plus the period’s movements equals the closing balance; `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.
`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 period the statement covers.

Key	Type	Present when	Description
`label`	string, nullable	Always	The period as printed, such as a year.
`start`	string (YYYY-MM-DD), nullable	Always	First day of the period, when the statement states one.
`end`	string (YYYY-MM-DD), nullable	Always	Last day of the period, when the statement states one.

`columns[]`

One figure column.

Key	Type	Present when	Description
`label`	string, nullable	Always	The column heading as printed.
`group`	string, nullable	Always	The heading printed over a group of columns, such as a class of stock, when the column sits under one.
`kind`	string, one of `money`, `total`, `shares`, `par`, `period`	Always	What the column holds: `money` for an equity component in dollars, `total` for the total of the components, `shares` for a share count, `par` for a par value per share as printed, `period` for a period’s figures on a vertical statement.

`rows[]`

One printed row.

Key	Type	Present when	Description
`kind`	string, one of `balance`, `movement`, `header`, `note`	Always	`balance` for a balance at a date, `movement` for a change during a period, `header` for a caption that prints no figures, `note` for a sentence printed among the rows.
`label`	string	Always	The row’s caption as printed.
`date`	string (YYYY-MM-DD), nullable	Always	The date a balance row states, when it states one; null on every other row.
`block`	integer, nullable	Always	The roll-forward the row belongs to, numbered from zero in print order: an opening balance, the period’s movements and the closing balance share one number. Null on a row outside every roll-forward.
`opens`	integer, nullable	Always	On a balance row, the number of the roll-forward it opens; null otherwise.
`closes`	integer, nullable	Always	On a balance row, the number of the roll-forward it closes; null otherwise.
`component`	string, nullable	Always	On a vertical statement, the equity component the row belongs to, as its caption prints it; null otherwise.
`values`	array of string or null	Always	The row’s figure per column, in `columns` order; null where the cell is blank. A cell printed as money is a decimal string with exactly two decimals, in dollars, except under a par value column, which keeps its printed figure. A share count is a whole number as text, and a printed dash reads `0`.
`printed`	array of string, one of `money`, `dash`, `shares`, `blank`	Always	How each cell is printed, in `columns` order: `money`, `shares` for a share count, `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`, `equity_rollforward_mismatch`, `equity_row_footing_mismatch`, `no_reporting_period`, `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.