---
title: "List Financial Statements"
method: GET
path: "/api/financial-statements/"
tags: ["Financial Statements"]
---

# List Financial Statements

`GET /api/financial-statements/`

## ▶️ Usage

With the List Financial Statements method, you can:

1. List financial statements related to a specific `link.id` (using the `link` query parameter).
2. Get the details of a specific `financial-statement.id` (using the `id` query parameter).
3. **[Not Recommended]** 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 `page_size` query parameter to increase the number of items returned to a maximum of 1000 items. You can use the `page` query parameter to navigate through the results. For more details on how to navigate Belvo's paginated responses, see our <a href="https://developers.belvo.com/docs/belvo-pagination-tips" target="_blank">Pagination Tips</a> 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 <a href="https://developers.belvo.com/docs/searching-and-filtering" target="_blank">Filtering responses</a> article.

## Query parameters

- `link` string, uuid
- `page_size` integer
- `page` integer
- `omit` string
- `fields` string
- `link__in` string[]
- `id` string, uuid
- `id__in` string[]
- `created_at` string, date
- `created_at__gt` string, date
- `created_at__gte` string, date
- `created_at__lt` string, date
- `created_at__lte` string, date
- `created_at__range` string[]

## Response `200`

Ok

- object
  - `count` integer — The total number of results in your Belvo account.
  - `next` string, uri, nullable — 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 `null`. In our documentation example, we use `{endpoint}` as a placeholder value. In production, this value will be replaced by the actual endpoint you are currently using (for example, `accounts` or `owners`).
  - `previous` string, uri, nullable — The URL to the previous page of results. If there is no previous page, the value is `null`.
  - `results` FinancialStatement[] — Array of tax compliance status objects.
    - `id` string, uuid, required — Belvo's unique identifier for the current item.
    - `link` string, uuid, nullable, required — The `link.id` the data belongs to.
    - `collected_at` string, date-time, required — The ISO-8601 timestamp when the data point was collected.
    - `created_at` string, date-time, required — The ISO-8601 timestamp of when the data point was created in Belvo's database.
    - `error` string, nullable, 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: - `Unable to validate if the user has an available financial statement for the specified year.` - `No available financial statement found for the user for the specified year, preventing data extraction.` - `Unable to verify if the user has *conceptos vigentes* for the specified year.` - `The fiscal institution provided the financial statement in an unrecognized format.`
    - `year` string, required — The year of the financial statement.
    - `currency` string, required — The currency of the financial statement.
    - `balance_sheet` FinancialStatementBalanceSheet, required — The balance sheet detailing the company's assets, liabilities, and equity for the given year.
      - `current_assets` FinancialStatementBalanceSheetCurrentAssets — The current assets of the company for the given year.
        - `cash_and_equivalents` number, float, nullable, required — The total amount of cash and cash equivalents, including currency, bank accounts, and other liquid investments that can be quickly converted to cash.
        - `short_term_investments` number, float, nullable, required — The value of investments that are expected to be liquidated into cash within one year, such as marketable securities.
        - `accounts_receivable` number, float, nullable, required — The amount owed by customers for sales made on credit, expected to be received within a short period.
        - `notes_receivable` number, float, nullable, required — The value of written promissory notes received from customers or others, promising to pay a specified amount by a certain date.
        - `other_debtors` number, float, nullable, required — The total amounts due from various other debtors, excluding accounts and notes receivable.
        - `bad_debt_provision` number, float, nullable, required — The estimated amount of receivables that are expected to be uncollectible, often referred to as allowance for doubtful accounts.
        - `tax_recoverable` number, float, nullable, required — The amount of tax payments that can be recovered from tax authorities.
        - `inventory` number, float, nullable, required — The total value of goods available for sale, raw materials, work-in-progress, and finished products.
        - `prepaid_expenses` number, float, nullable, required — The amount paid in advance for goods or services to be received in the future, such as insurance premiums or rent.
        - `assets_available_for_sale` number, float, nullable, required — The value of non-current assets that are available for sale but not yet sold, such as surplus equipment or property.
        - `total` number, float, nullable, required — The sum of all current assets, representing the total value of assets expected to be converted into cash or used within one year.
      - `non_current_assets` FinancialStatementBalanceSheetNonCurrentAssets — The non-current assets of the company, which are long-term investments or property not easily converted into cash, for the given year.
        - `property_plant_and_equipment` number, float, nullable, required — The total value of property, plant, and equipment owned by the company, including land, buildings, machinery, and vehicles, used for long-term operations.
        - `accumulated_depreciation_and_amortization` number, float, nullable, 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.
        - `long_term_accounts_receivable` number, float, nullable, required — The amount owed by customers for sales made on credit, expected to be received after one year.
        - `prepayment_to_suppliers` number, float, nullable, 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.
        - `goodwill` number, float, nullable, 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.
        - `intangible_assets` number, float, nullable, required — The total value of intangible assets owned by the company, such as patents, trademarks, and copyrights, with useful lives extending beyond one year.
        - `investments_in_associates` number, float, nullable, 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.
        - `long_term_financial_instruments` number, float, nullable, 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.
        - `total` number, float, nullable, 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.
      - `current_liabilities` FinancialStatementBalanceSheetCurrentLiabilities — The current liabilities of the company, expected to be settled within the given year.
        - `bank_loans` number, float, nullable, required — The total amount of loans borrowed from banks or financial institutions, expected to be repaid within one year.
        - `accounts_payable` number, float, nullable, required — The amount owed to suppliers for goods or services purchased on credit, expected to be paid within a short period.
        - `notes_payable` number, float, nullable, required — The value of written promissory notes issued to suppliers or others, promising to pay a specified amount by a certain date.
        - `financial_instruments` number, float, nullable, 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.
        - `other_creditors` number, float, nullable, required — The total amounts due to various other creditors, excluding accounts and notes payable.
        - `income_tax_payable` number, float, nullable, required — The amount of income tax that is owed to tax authorities, expected to be paid within a short period.
        - `customer_advances` number, float, nullable, 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.
        - `provisions` number, float, nullable, required — The estimated amount set aside for future liabilities or losses, such as warranties, legal claims, or restructuring costs.
        - `taxes_payable` number, float, nullable, required — The total amount of taxes owed to tax authorities, expected to be paid within a short period.
        - `total` number, float, nullable, required — The sum of all current liabilities, representing the total value of obligations expected to be settled within one year.
      - `non_current_liabilities` FinancialStatementBalanceSheetNonCurrentLiabilities — The non-current liabilities of the company, which are long-term obligations not due within the given year.
        - `long_term_accounts_payable` number, float, nullable, required — The amount owed to suppliers for goods or services purchased on credit, expected to be paid after one year.
        - `long_term_financial_instruments` number, float, nullable, 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.
        - `deferred_revenue` number, float, nullable, 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).
        - `contributions_for_future_capital_increases` number, float, nullable, required — The total contributions received from shareholders or other investors for future capital increases, expected to be utilized over the long term.
        - `deferred_income_tax` number, float, nullable, required — The amount of income tax that is deferred to future periods, expected to be paid after one year.
        - `employee_benefits` number, float, nullable, 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.
        - `long_term_provisions` number, float, nullable, 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.
        - `total` number, float, nullable, required — The sum of all non-current liabilities, representing the total value of obligations expected to be settled after one year.
      - `equity` FinancialStatementBalanceSheetEquity — The equity of the company, representing the residual interest in the assets after deducting liabilities.
        - `stockholders_equity` number, float, nullable, required — The total value of shares issued by the company, representing the ownership interest of shareholders in the business.
        - `future_capital_contributions` number, float, nullable, required — The funds received from shareholders that are specifically designated for future capital increases or investments.
        - `legal_reserve` number, float, nullable, required — The statutory reserve mandated by law, typically set aside from profits, to provide financial protection against future losses or obligations.
        - `capital_update_excess` number, float, nullable, required — The surplus resulting from adjustments made to equity capital, often due to inflation or the revaluation of assets.
        - `capital_update_insufficiency` number, float, nullable, required — The deficit resulting from adjustments made to equity capital, often due to inflation or the revaluation of assets.
        - `capital_reserve` number, float, nullable, required — The equity reserve derived from non-operating activities, such as gains from asset revaluations or certain capital transactions.
        - `share_premium_on_stock_sales` number, float, nullable, required — The excess amount received by a company when shares are issued at a price above their nominal (par) value.
        - `retained_earnings` number, float, nullable, required — The accumulated profits or losses of the company that have not been distributed to shareholders as dividends.
        - `other_comprehensive_income` number, float, nullable, 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.
        - `controlling_interest` number, float, nullable, required — The ownership interest in the company held by the parent entity or majority shareholders, representing the controlling stake in the business.
        - `non_controlling_interest` number, float, nullable, required — The ownership interest in the company held by minority shareholders, representing the non-controlling stake in the business.
        - `total` number, float, nullable, required — The sum of share capital, retained earnings, other comprehensive income, controlling interest, and non-controlling interest, representing the total equity of the company.
    - `income_statement` FinancialStatementIncomeStatement, required — The income statement detailing the company's revenues, expenses, and profits for the given year.
      - `net_revenue` number, float, nullable, required — The total revenue generated by the company from its core business operations, excluding any deductions for discounts, returns, or allowances. > **Note**: `domestic_sales` + `foreign_sales` will not sum to the `net_revenue` due to the exclusion of discounts, returns, and allowances.
      - `domestic_sales` number, float, nullable, required — The revenue generated by the company from sales of goods or services within its home country.
      - `foreign_sales` number, float, nullable, required — The revenue generated by the company from sales of goods or services in foreign countries.
      - `materials_used` number, float, nullable, required — The total cost of materials used or traded by the company during the reporting period.
      - `cost_of_goods_sold` number, float, nullable, required — The total cost incurred by the company to produce or purchase the goods sold during the reporting period.
      - `cost_of_services_sold` number, float, nullable, required — The total cost incurred by the company to provide the services sold during the reporting period.
      - `gross_profit` number, float, nullable, 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.
      - `gross_loss` number, float, nullable, 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.
      - `operating_expenses` number, float, nullable, required — The total expenses incurred by the company in its normal operating activities, including selling, general, and administrative expenses.
      - `operating_income` number, float, nullable, required — The profit earned from core business operations after deducting operating expenses, but before considering interest, taxes, and other non-operating items.
      - `operating_loss` number, float, nullable, required — The loss incurred from core business operations after deducting operating expenses, but before considering interest, taxes, and other non-operating items.
      - `financial_result` number, float, nullable, required — The net result of financial activities, including interest income, interest expense, and other financial gains or losses.
      - `income_statement_financial_gains` number, float, nullable, required — The total positive financial income, including interest income, foreign exchange gains, and other gains from financing activities. This value must always be positive.
      - `income_statement_financial_costs` number, float, nullable, required — The total financial expenses, including interest expenses, foreign exchange losses, and other costs incurred from financing activities. This value must always be negative.
      - `equity_in_earnings_of_affiliates` number, float, nullable, required — The company's share of the profit or loss in its associates, entities over which it has significant influence but not control.
      - `income_before_taxes` number, float, nullable, required — The profit earned before accounting for income tax expenses.
      - `loss_before_taxes` number, float, nullable, required — The loss incurred before accounting for income tax expenses.
      - `income_taxes` number, float, nullable, required — The total amount of income tax expenses incurred during the reporting period.
      - `income_from_continuing_operations` number, float, nullable, required — The profit earned from the company's ongoing business operations after deducting operating expenses and taxes.
      - `loss_from_continuing_operations` number, float, nullable, required — The loss incurred from the company's ongoing business operations after deducting operating expenses and taxes.
      - `discontinued_operations` number, float, nullable, required — The net result of operations that have been discontinued or sold off during the reporting period.
      - `net_income` number, float, nullable, required — The total profit earned by the company after deducting all expenses, including operating, non-operating, interest, and taxes.
      - `net_loss` number, float, nullable, required — The total loss incurred by the company after deducting all expenses, including operating, non-operating, interest, and taxes.

## Other responses

- `401` — Unauthorized
- `403` — Access to Belvo API denied
- `404` — Not Found Error
- `408` — Request Timeout
- `500` — Unexpected Error

---

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