> ## Documentation Index > Fetch the complete documentation index at: https://docs.thredfi.com/llms.txt > Use this file to discover all available pages before exploring further. # Get balance sheet report > Retrieve a Balance Sheet report for a business as of a specific date. **Important:** Both posted and draft journal entries are included in the calculations. **Summary metrics returned:** - total_assets_cents: Non-current Assets + Current Assets - total_non_current_assets_cents: Sum of Non-current Assets subtype - total_current_assets_cents: Sum of Current Assets subtype - total_liabilities_cents: Current Liabilities + Non-current Liabilities - total_current_liabilities_cents: Sum of Current Liabilities subtype - total_non_current_liabilities_cents: Sum of Non-current Liabilities subtype - total_equity_cents: Share Capital + Share Premium + Reserves + Retained Earnings (+ current period P&L) - net_assets_cents: Total Assets - Total Liabilities (equals Total Equity) **Retained Earnings includes:** - Historical retained earnings from RETAINED_EARNINGS accounts - Current fiscal period P&L (auto-calculated from revenue/expense accounts) **Detail levels:** - `summary` (default): Returns only summary metrics - `detailed`: Returns summary + line item breakdown by AccountSubtype All values are in cents. Currency is the business's base currency. ## OpenAPI ````yaml GET /v1/platform/businesses/{business_id}/reports/balance-sheet/ openapi: 3.0.3 info: title: Thredfi Accounting Platform API version: 1.0.0 description: >- Comprehensive API for accounting, invoice management, open banking, and intelligence services. servers: [] security: [] paths: /v1/platform/businesses/{business_id}/reports/balance-sheet/: get: tags: - Reports summary: Get balance sheet report description: |2- Retrieve a Balance Sheet report for a business as of a specific date. **Important:** Both posted and draft journal entries are included in the calculations. **Summary metrics returned:** - total_assets_cents: Non-current Assets + Current Assets - total_non_current_assets_cents: Sum of Non-current Assets subtype - total_current_assets_cents: Sum of Current Assets subtype - total_liabilities_cents: Current Liabilities + Non-current Liabilities - total_current_liabilities_cents: Sum of Current Liabilities subtype - total_non_current_liabilities_cents: Sum of Non-current Liabilities subtype - total_equity_cents: Share Capital + Share Premium + Reserves + Retained Earnings (+ current period P&L) - net_assets_cents: Total Assets - Total Liabilities (equals Total Equity) **Retained Earnings includes:** - Historical retained earnings from RETAINED_EARNINGS accounts - Current fiscal period P&L (auto-calculated from revenue/expense accounts) **Detail levels:** - `summary` (default): Returns only summary metrics - `detailed`: Returns summary + line item breakdown by AccountSubtype All values are in cents. Currency is the business's base currency. operationId: get_balance_sheet parameters: - in: query name: as_of_date schema: type: string format: date description: Balance sheet date - point in time (YYYY-MM-DD) required: true - in: path name: business_id schema: type: string format: uuid description: Business UUID required: true - in: query name: detail_level schema: type: string enum: - detailed - summary default: summary description: 'Level of detail: ''summary'' or ''detailed''' responses: '200': content: application/json: schema: type: array items: $ref: '#/components/schemas/BalanceSheet' description: '' '400': content: application/json: schema: $ref: '#/components/schemas/ValidationErrorResponse' description: Validation errors in request data '401': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Authentication required - missing or invalid API key '403': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Permission denied - insufficient privileges '404': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Resource not found '409': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Conflict - resource already exists or invalid state transition '422': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Unprocessable entity - business logic validation failed '500': content: application/json: schema: $ref: '#/components/schemas/ErrorResponse' description: Internal server error security: - PartnerJWT: [] - BusinessScopedJWT: [] - BasicAuth: [] - BearerUnscoped: [] - BearerBusinessScoped: [] components: schemas: BalanceSheet: type: object description: >- Complete Balance Sheet report response. Subtype group keys are AccountSubtype.value: - "non_current_assets" (from Account.AccountSubtype.NON_CURRENT_ASSETS.value) - "current_assets" (from Account.AccountSubtype.CURRENT_ASSETS.value) - "current_liabilities" (from Account.AccountSubtype.CURRENT_LIABILITIES.value) - "non_current_liabilities" (from Account.AccountSubtype.NON_CURRENT_LIABILITIES.value) - "share_capital" (from Account.AccountSubtype.SHARE_CAPITAL.value) - "share_premium" (from Account.AccountSubtype.SHARE_PREMIUM.value) - "reserves" (from Account.AccountSubtype.RESERVES.value) - "retained_earnings" (from Account.AccountSubtype.RETAINED_EARNINGS.value) properties: business_id: type: string format: uuid description: Business UUID as_of_date: type: string format: date description: Balance sheet date (point in time) currency: type: string description: Business base currency detail_level: enum: - summary - detailed type: string x-spec-enum-id: 42d5883c5aa0b3a9 description: |- 'summary' or 'detailed' * `summary` - summary * `detailed` - detailed summary: allOf: - $ref: '#/components/schemas/BalanceSheetSummary' description: Calculated Balance Sheet totals non_current_assets: $ref: '#/components/schemas/BalanceSheetSubtypeGroup' current_assets: $ref: '#/components/schemas/BalanceSheetSubtypeGroup' current_liabilities: $ref: '#/components/schemas/BalanceSheetSubtypeGroup' non_current_liabilities: $ref: '#/components/schemas/BalanceSheetSubtypeGroup' share_capital: $ref: '#/components/schemas/BalanceSheetSubtypeGroup' share_premium: $ref: '#/components/schemas/BalanceSheetSubtypeGroup' reserves: $ref: '#/components/schemas/BalanceSheetSubtypeGroup' retained_earnings: $ref: '#/components/schemas/BalanceSheetSubtypeGroup' required: - as_of_date - business_id - currency - detail_level - summary ValidationErrorResponse: type: object description: Validation error response with field-specific errors properties: error_code: type: string description: Error code (e.g., 'validation_error') message: type: string nullable: true description: Human-readable error message detail: type: object additionalProperties: {} description: Contains field_errors and additional context request_id: type: string description: Request ID for tracing required: - detail - error_code - message ErrorResponse: type: object description: Standard error response format properties: error_code: type: string description: Error code for programmatic handling message: type: string nullable: true description: Human-readable error message detail: type: object additionalProperties: {} description: Additional error details including field_errors and debug info request_id: type: string description: Request ID for tracing required: - error_code - message BalanceSheetSummary: type: object description: >- Calculated Balance Sheet totals. Each field is calculated from AccountSubtype totals: - total_assets_cents = NON_CURRENT_ASSETS + CURRENT_ASSETS - total_liabilities_cents = CURRENT_LIABILITIES + NON_CURRENT_LIABILITIES - total_equity_cents = SHARE_CAPITAL + SHARE_PREMIUM + RESERVES + RETAINED_EARNINGS (+ current period P&L) - net_assets_cents = total_assets - total_liabilities (should equal total_equity) properties: total_assets_cents: type: integer description: Total assets (non-current + current) total_non_current_assets_cents: type: integer description: Sum of AccountSubtype.NON_CURRENT_ASSETS total_current_assets_cents: type: integer description: Sum of AccountSubtype.CURRENT_ASSETS total_liabilities_cents: type: integer description: Total liabilities (current + non-current) total_current_liabilities_cents: type: integer description: Sum of AccountSubtype.CURRENT_LIABILITIES total_non_current_liabilities_cents: type: integer description: Sum of AccountSubtype.NON_CURRENT_LIABILITIES total_equity_cents: type: integer description: Total equity (all equity subtypes + current period P&L) net_assets_cents: type: integer description: Net assets = total_assets - total_liabilities required: - net_assets_cents - total_assets_cents - total_current_assets_cents - total_current_liabilities_cents - total_equity_cents - total_liabilities_cents - total_non_current_assets_cents - total_non_current_liabilities_cents BalanceSheetSubtypeGroup: type: object description: |- Grouped accounts by AccountSubtype. - display_name: From AccountSubtype.label - total_cents: Sum of all line items - line_items: Individual accounts with this subtype properties: display_name: type: string description: Display name from AccountSubtype.label total_cents: type: integer description: Subtotal in cents line_items: type: array items: $ref: '#/components/schemas/BalanceSheetLineItem' description: Individual accounts required: - display_name - total_cents BalanceSheetLineItem: type: object description: >- Individual account line item in Balance Sheet report. Represents a single Account with its cumulative balance as of the report date. properties: account_id: type: string format: uuid description: Account UUID (from Account.id) account_code: type: string description: Account code (from Account.code) account_name: type: string description: Account name (from Account.custom_name or Account.name) value_cents: type: integer description: Cumulative balance in cents as of as_of_date required: - account_code - account_id - account_name - value_cents securitySchemes: PartnerJWT: type: http scheme: bearer bearerFormat: JWT description: >- Partner-level JWT token (unscoped). Token payload includes `partner_id`. Business access is validated via partner ownership. Format: `Bearer ` **Use this for**: Multi-business operations where the business_id is specified in the URL and partner has access to multiple businesses. BusinessScopedJWT: type: http scheme: bearer bearerFormat: JWT description: >- Business-scoped JWT token. Token payload includes `business_id` to automatically scope requests. Format: `Bearer ` **Use this for**: Business-specific operations where the business context is embedded in the token. BasicAuth: type: http scheme: basic description: >- Basic authentication for OAuth2 token endpoint. Use partner_uuid:api_key as username:password. Example: Authorization: Basic base64(partner_uuid:api_key) BearerUnscoped: type: http scheme: bearer bearerFormat: JWT description: >- Partner (unscoped) JWT Bearer token. Obtain via POST /v1/platform/oauth2/token with Basic auth (partner_uuid:api_key). Use header: Authorization: Bearer {access_token} BearerBusinessScoped: type: http scheme: bearer bearerFormat: JWT description: >- Business-scoped JWT Bearer token. Obtain via POST /v1/platform/{business_id}/oauth2/token/ using a partner Bearer token. Only valid for endpoints whose URL contains that business_id. ````