Skill: satoshistackalotto/greek-financial-statements (version 0.1.0)

--- name: greek-financial-statements description: Greek financial statement generation — P&L, balance sheets, VAT summaries with EGLS integration. Completeness gates prevent partial outputs. version: 1.0.0 author: openclaw-greek-accounting homepage: https://github.com/satoshistackalotto/openclaw-greek-accounting tags: ["greek", "accounting", "financial-statements", "balance-sheet", "pnl", "egls"] metadata: {"openclaw": {"requires": {"bins": ["jq"], "env": ["OPENCLAW_DATA_DIR"]}, "notes": "Instruction-only skill. Generates financial statements (P&L, balance sheet) from data in OPENCLAW_DATA_DIR. Includes completeness gate that blocks generation if source data is incomplete. No external services required."}} --- # Greek Financial Statements This skill generates professional financial statements for Greek businesses, integrating with the ΕΓΛΣ (Ελληνικό Γενικό Λογιστικό Σχέδιο — Greek General Chart of Accounts) and enforcing strict completeness gates to prevent incomplete or inaccurate output. Every statement is versioned, bilingual (Greek for clients, English for internal), and includes a full audit trail. ## Setup ```bash export OPENCLAW_DATA_DIR="/data" which jq || sudo apt install jq ``` No external credentials required. Generates financial statements (P&L, balance sheet, cash flow) from data in OPENCLAW_DATA_DIR. Includes a completeness gate that blocks generation if source data is incomplete. ## Core Philosophy - **Completeness First**: Never generate a statement with incomplete source data — halt and report blockers - **ΕΓΛΣ Native**: All accounts classified per Greek Chart of Accounts standards - **Versioned & Immutable**: Once issued, a statement is never overwritten — amendments create new versions - **Bilingual Output**: Greek labels for client-facing documents, English for internal use - **Balance Sheet Must Balance**: Assets must equal equity plus liabilities — halt on any mismatch - **Human Oversight**: All generated statements are drafts until a senior accountant reviews and issues them ## OpenClaw Commands ### Statement Generation ```bash # Generate full financial statement pack (P&L + balance sheet + VAT summary) openclaw statements generate --afm EL123456789 --period 2026-01 # Generate specific statement type openclaw statements generate-pl --afm EL123456789 --period 2026-01 openclaw statements generate-balance-sheet --afm EL123456789 --period 2026-01 openclaw statements generate-vat-summary --afm EL123456789 --period 2026-01 # Force partial generation (requires explicit human confirmation) openclaw statements generate --afm EL123456789 --period 2026-01 --force-partial --confirm ``` ### Completeness & Readiness ```bash # Check readiness for a single client openclaw statements readiness --afm EL123456789 --period 2026-01 # Check readiness across all active clients openclaw statements readiness-all --period 2026-01 # Show specific blockers for a client openclaw statements blockers --afm EL123456789 --period 2026-01 ``` ### Amendments & Versioning ```bash # Create amendment to an existing statement openclaw statements amend --afm EL123456789 --period 2025-10 --reason "Late supplier invoice discovered" # View version history for a client period openclaw statements versions --afm EL123456789 --period 2025-10 # Compare two versions openclaw statements diff --afm EL123456789 --period 2025-10 --v1 1 --v2 2 ``` ### Period Comparison & Analysis ```bash # Compare current period to same period last year openclaw statements compare --afm EL123456789 --period 2026-01 --vs 2025-01 # Compare current period to previous period openclaw statements compare --afm EL123456789 --period 2026-01 --vs 2025-12 # Flag significant variances (default threshold: 15%) openclaw statements variance-report --afm EL123456789 --period 2026-01 --threshold 15 ``` ### Output & Distribution ```bash # Generate client-facing PDF pack openclaw statements export-pdf --afm EL123456789 --period 2026-01 --language greek # Generate bilingual PDF (Greek primary, English annotations) openclaw statements export-pdf --afm EL123456789 --period 2026-01 --bilingual # Queue statement for client delivery via communication engine openclaw statements send-to-client --afm EL123456789 --period 2026-01 --via email ``` ## Completeness Gate The completeness gate runs automatically before every statement generation. It checks all required data sources and halts generation if any are incomplete. The gate cannot be bypassed without `--force-partial --confirm`. ### Gate Checks ```yaml Completeness_Gate: banking_reconciliation: check: "Banking reconciliation exists and status is 'complete' for the period" source: "/data/clients/{AFM}/compliance/ or /data/banking/" blocker_if: "missing or status != complete" vat_filing: check: "VAT filing data exists for the period" source: "/data/compliance/vat/{AFM}_{period}_vat_return.xml" blocker_if: "missing" efka_contributions: check: "EFKA contribution data exists and status is 'calculated' or 'submitted'" source: "/data/efka/" blocker_if: "missing or status == 'pending'" ocr_queue: check: "No documents for this client are pending in the OCR queue" source: "/data/processing/ocr/queued/" blocker_if: "pending_count > 0" prior_period: check: "Prior period statement exists (unless this is the first period)" source: "/data/clients/{AFM}/financial-statements/" blocker_if: "missing and not first_period" warning_if: "prior period has unresolved amendments" ``` ### Gate Output When blocked: ```json { "afm": "EL987654321", "period": "2026-02", "gate_result": "BLOCKED", "blockers": [ { "check": "banking_reconciliation", "status": "not_started", "resolve_command": "openclaw banking reconcile --afm EL987654321 --period 2026-02" }, { "check": "ocr_queue", "status": "4 items pending", "items": ["invoice_0234.pdf", "receipt_0891.pdf", "invoice_0235.pdf", "bank_charge_0012.pdf"], "resolve_command": "openclaw ocr process-queue --afm EL987654321 --priority" } ], "ready_items": ["vat_filing", "efka_contributions"], "recommendation": "Resolve blockers before generating statements. Run: openclaw statements blockers --afm EL987654321 --period 2026-02 for details." } ``` Blocked results are logged to `/data/memory/failures/` with `failure_type: completeness_gate_failed`. ## ΕΓΛΣ — Greek Chart of Accounts Integration All financial statements use the Greek General Chart of Accounts (ΕΓΛΣ) classification system. Account codes map directly to standard Greek accounting categories. ### Account Classes ```yaml EGLS_Account_Classes: class_1_assets: "10": "Εδαφικές εκτάσεις (Land)" "11": "Κτίρια - εγκαταστάσεις (Buildings)" "12": "Μηχανήματα - τεχνικές εγκαταστάσεις (Machinery)" "13": "Μεταφορικά μέσα (Transport)" "14": "Έπιπλα - λοιπός εξοπλισμός (Furniture & equipment)" "16": "Ασώματες ακινητοποιήσεις (Intangible assets)" class_2_current_assets: "20": "Εμπορεύματα (Merchandise)" "21": "Προϊόντα (Finished goods)" "24": "Πρώτες ύλες (Raw materials)" "25": "Αναλώσιμα (Consumables)" "30": "Πελάτες (Trade debtors)" "33": "Χρεώστες διάφοροι (Other debtors)" "38": "Χρηματικά διαθέσιμα (Cash and equivalents)" class_4_equity_and_liabilities: "40": "Κεφάλαιο (Share capital)" "41": "Αποθεματικά (Reserves)" "42": "Αποτελέσματα εις νέο (Retained earnings)" "44": "Προβλέψεις (Provisions)" "45": "Μακροπρόθεσμες υποχρεώσεις (Long-term liabilities)" "50": "Προμηθευτές (Trade creditors)" "53": "Πιστωτές διάφοροι (Other creditors)" "54": "Υποχρεώσεις από φόρους (Tax liabilities)" "55": "Ασφαλιστικοί οργανισμοί (Social security payable)" class_6_expenses: "60": "Αγορές (Purchases)" "61": "Μεταβολή αποθεμάτων (Inventory changes)" "62": "Παροχές τρίτων (Third-party services)" "63": "Φόροι - τέλη (Taxes and duties)" "64": "Λοιπά έξοδα (Other expenses)" "65": "Τόκοι και συναφή έξοδα (Interest and related)" "66": "Αποσβέσεις (Depreciation)" class_7_income: "70": "Πωλήσεις εμπορευμάτων (Sales of merchandise)" "71": "Πωλήσεις προϊόντων (Sales of finished goods)" "73": "Πωλήσεις υπηρεσιών (Service revenue)" "74": "Επιχορηγήσεις - επιδοτήσεις (Grants and subsidies)" "75": "Λοιπά έσοδα (Other income)" "76": "Έσοδα κεφαλαίων (Investment income)" ``` ### P&L Structure — Αποτελέσματα Χρήσεως ```yaml PL_Structure: revenue: label_gr: "Κύκλος εργασιών" label_en: "Revenue / Turnover" accounts: ["70", "71", "73"] other_income: label_gr: "Λοιπά συνήθη έσοδα" label_en: "Other ordinary income" accounts: ["74", "75", "76"] cost_of_sales: label_gr: "Κόστος πωλήσεων" label_en: "Cost of sales" accounts: ["60", "61"] gross_profit: label_gr: "Μικτό κέρδος" label_en: "Gross profit" calculation: "revenue + other_income - cost_of_sales" operating_expenses: label_gr: "Λειτουργικά έξοδα" label_en: "Operating expenses" accounts: ["62", "63", "64", "66"] operating_profit: label_gr: "Λειτουργικά αποτελέσματα" label_en: "Operating profit" calculation: "gross_profit - operating_expenses" financial_expenses: label_gr: "Χρηματοοικονομικά έξοδα" label_en: "Financial expenses" accounts: ["65"] net_profit_before_tax: label_gr: "Κέρδη προ φόρων" label_en: "Net profit before tax" calculation: "operating_profit - financial_expenses" income_tax: label_gr: "Φόρος εισοδήματος" label_en: "Income tax" rate: "22% for AE/EPE, graduated for OE/EE" net_profit: label_gr: "Καθαρά κέρδη μετά φόρων" label_en: "Net profit after tax" calculation: "net_profit_before_tax - income_tax" ``` ### Balance Sheet Structure — Ισολογισμός ```yaml Balance_Sheet_Structure: assets: label_gr: "ΕΝΕΡΓΗΤΙΚΟ" label_en: "ASSETS" fixed_assets: label_gr: "Πάγια στοιχεία ενεργητικού" label_en: "Fixed assets" accounts: ["10", "11", "12", "13", "14", "16"] show: "gross_value, accumulated_depreciation, net_book_value" current_assets: label_gr: "Κυκλοφοριακά στοιχεία ενεργητικού" label_en: "Current assets" inventories: label_gr: "Αποθέματα" label_en: "Inventories" accounts: ["20", "21", "24", "25"] receivables: label_gr: "Απαιτήσεις" label_en: "Receivables" accounts: ["30", "33"] cash: label_gr: "Χρηματικά διαθέσιμα" label_en: "Cash and equivalents" accounts: ["38"] equity_and_liabilities: label_gr: "ΠΑΘΗΤΙΚΟ" label_en: "EQUITY & LIABILITIES" equity: label_gr: "Ίδια κεφάλαια" label_en: "Equity" share_capital: label_gr: "Κεφάλαιο" label_en: "Share capital" accounts: ["40"] reserves: label_gr: "Αποθεματικά" label_en: "Reserves" accounts: ["41"] retained_earnings: label_gr: "Αποτελέσματα εις νέο" label_en: "Retained earnings" accounts: ["42"] provisions: label_gr: "Προβλέψεις" label_en: "Provisions" accounts: ["44"] long_term_liabilities: label_gr: "Μακροπρόθεσμες υποχρεώσεις" label_en: "Long-term liabilities" accounts: ["45"] current_liabilities: label_gr: "Βραχυπρόθεσμες υποχρεώσεις" label_en: "Current liabilities" suppliers: label_gr: "Προμηθευτές" label_en: "Trade creditors" accounts: ["50"] other_creditors: label_gr: "Πιστωτές διάφοροι" label_en: "Other creditors" accounts: ["53"] tax_liabilities: label_gr: "Υποχρεώσεις από φόρους" label_en: "Tax liabilities (VAT, income tax)" accounts: ["54"] social_security: label_gr: "Ασφαλιστικοί οργανισμοί" label_en: "Social security payable (EFKA)" accounts: ["55"] validation: rule: "total_assets MUST equal total_equity_and_liabilities" on_mismatch: "HALT — do not issue. Log high-priority failure. Alert senior accountant." never: "Never auto-correct a balance sheet mismatch. Never issue an unbalanced statement." ``` ## Versioning & Amendments ### Version Rules Every statement generation creates a new version. Versions are immutable once created. ```yaml Versioning: first_generation: version: 1 status: "draft" transitions: "draft → issued (by senior_accountant review)" amendment: version: "previous_version + 1" status: "draft" requires: "reason text, reference to what changed" preserves: "all prior versions remain in directory" file_naming: json: "{AFM}_{period}_{type}_v{N}.json" pdf: "{AFM}_{period}_{type}_v{N}.pdf" examples: - "EL123456789_2026-01_pl_v1.json" - "EL123456789_2026-01_balance-sheet_v1.json" - "EL555444333_2025-10_pl_v2.json" # Amendment ``` ### Statement Index Each client maintains a statement index at `/data/clients/{AFM}/financial-statements/index.json`: ```json { "afm": "EL123456789", "statements": [ { "period": "2026-01", "type": "pl", "version": 1, "status": "issued", "issued_at": "2026-02-10T14:30:00Z", "issued_by": "m.papadopoulos", "filename": "EL123456789_2026-01_pl_v1.json" }, { "period": "2026-01", "type": "balance-sheet", "version": 1, "status": "issued", "issued_at": "2026-02-10T14:30:00Z", "issued_by": "m.papadopoulos", "filename": "EL123456789_2026-01_balance-sheet_v1.json" } ] } ``` ### Amendment Workflow ```yaml Amendment_Process: step_1: "Identify the item requiring amendment (e.g., late invoice)" step_2: "Load the current latest version for the period" step_3: "Apply the correction to the affected accounts" step_4: "Recalculate all derived totals (gross profit, net profit, retained earnings)" step_5: "Validate balance sheet still balances after amendment" step_6: "Create new version file with amendment metadata" step_7: "Update index.json with new version entry" step_8: "Generate amendment PDF marked as Τροποποίηση (Amendment)" step_9: "Log episode to /data/memory/episodes/ with episode_type: amendment_issued" amendment_metadata: reason: "Free text describing why the amendment was needed" original_version: "Reference to the version being amended" changes: "Line-by-line diff of what changed" impact: "Net effect on profit/loss and balance sheet" discovered_date: "When the error/omission was discovered" ``` ## Period Comparison ### Variance Analysis ```yaml Variance_Analysis: comparison_types: year_over_year: "Same period current year vs prior year" sequential: "Current period vs immediately prior period" budget_vs_actual: "Actual figures vs budget (when budget exists)" variance_calculation: absolute: "current_amount - comparison_amount" percentage: "((current_amount - comparison_amount) / comparison_amount) * 100" significance_threshold: default: "15%" configurable: "--threshold N" categories: - "SIGNIFICANT: variance >= threshold" - "NOTABLE: variance >= threshold/2 and < threshold" - "NORMAL: variance < threshold/2" output_format: grouping: "By category (revenue, cost of sales, operating expenses)" labels: "Greek account label alongside English label" presentation: "Plain English suitable for accounting assistant" ``` ## Output Formats ### Machine-Readable JSON Written to `/data/clients/{AFM}/financial-statements/`: ```json { "afm": "EL123456789", "client_name": "ALPHA TRADING AE", "period": "2026-01", "type": "pl", "version": 1, "status": "draft", "generated_at": "2026-02-10T14:00:00Z", "generated_by": [REDACTED_SECRET], "revenue": { "70_goods_sales": {"label_gr": "Πωλήσεις εμπορευμάτων", "amount": 28400.00}, "73_service_revenue": {"label_gr": "Πωλήσεις υπηρεσιών", "amount": 18920.00}, "total": 47320.00 }, "cost_of_sales": { "60_materials": {"label_gr": "Αγορές", "amount": 14200.00}, "total": 14200.00 }, "gross_profit": 33120.00, "operating_expenses": { "62_services": {"label_gr": "Παροχές τρίτων", "amount": 4800.00}, "64_staff": {"label_gr": "Λοιπά έξοδα", "amount": 9200.00}, "66_depreciation": {"label_gr": "Αποσβέσεις", "amount": 1200.00}, "total": 15200.00 }, "operating_profit": 17920.00, "net_profit": 17920.00, "completeness_gate": { "banking_reconciliation": "complete", "vat_filing": "prepared", "efka_contributions": "calculated", "ocr_queue": "clear" } } ``` ### Client-Facing PDF Written to `/data/reports/client/`: ```yaml PDF_Layout: header: title_gr: "ΑΠΟΤΕΛΕΣΜΑΤΑ ΧΡΗΣΕΩΣ" # or "ΙΣΟΛΟΓΙΣΜΟΣ" title_en: "Profit & Loss Statement" # or "Balance Sheet" client_name: "ALPHA TRADING AE" afm: "EL123456789" period: "Ιανουάριος 2026 / January 2026" version: "v1" body: format: "Greek labels primary, English in parentheses" currency: "EUR with € symbol" decimal_format: "European (comma as decimal separator in Greek version)" footer: disclaimer: "Prepared with automated assistance. Should be reviewed by a licensed accountant before reliance." generated_at: "Timestamp in Europe/Athens timezone" skill_version: "openclaw-greek-financial-statements v1.0.0" amendment_marking: if_amendment: "Clearly marked as ΤΡΟΠΟΠΟΙΗΣΗ (Amendment)" reference: "References original version number and issue date" changes_summary: "Brief description of what changed" ``` ## Data Sources ### Read Locations ```yaml Data_Sources: banking_reconciliation: path: "/data/clients/{AFM}/compliance/" also: "/data/banking/" fields: "opening_cash, closing_cash, total_income, total_expenses, status" vat_filing: path: "/data/compliance/vat/" filename: "{AFM}_{YYYYMM}_vat_return.xml" fields: "output_vat, input_vat, net_vat_payable, vat_rate_breakdown" efka_contributions: path: "/data/efka/" fields: "employer_contributions, employee_deductions, total_payroll_gross" client_documents: path: "/data/clients/{AFM}/documents/" fields: "Processed invoices, receipts, contracts with amounts and ΕΓΛΣ codes" prior_statements: path: "/data/clients/{AFM}/financial-statements/" fields: "index.json for version history, prior period JSON for comparison" ``` ### Write Locations ```yaml Output_Locations: json_statements: path: "/data/clients/{AFM}/financial-statements/" files: "{AFM}_{period}_{type}_v{N}.json" also: "index.json (updated with new entry)" pdf_reports: path: "/data/reports/client/" files: "{AFM}_{period}_financial-pack_v{N}.pdf" episodes: path: "/data/memory/episodes/" types: ["statement_generated", "amendment_issued", "readiness_checked"] failures: path: "/data/memory/failures/" types: ["completeness_gate_failed", "balance_sheet_mismatch", "generation_error"] ``` ## Error Handling ### Balance Sheet Mismatch ```yaml Balance_Sheet_Mismatch: detection: "total_assets != total_equity_and_liabilities" action: "HALT immediately — never issue" logging: priority: "HIGH" destination: "/data/memory/failures/" failure_type: "balance_sheet_mismatch" fields: ["total_assets", "total_equity_and_liabilities", "difference"] alert: "Notify senior accountant via dashboard" suggestions: - "Check for unrecorded liabilities" - "Check for misclassified accounts between asset and liability classes" - "Check for data entry errors in source documents" - "Verify that all bank reconciliation items have been processed" never: "Never auto-correct the difference. Never issue an unbalanced statement as draft." ``` ### Missing Prior Period ```yaml Missing_Prior_Period: first_period: action: "Proceed — this is expected for newly onboarded clients" note: "Comparison features disabled for first period" gap_in_periods: action: "WARN — allow generation but flag the gap" note: "Prior period comparison will show 'prior period unavailable'" ``` ## Integration with Other Skills ### Meta-Skill Integration ```bash # Monthly process includes statement generation openclaw greek monthly-process --client EL123456789 --period 2026-01 # → Triggers completeness gate → generates statements if ready # End-of-year process openclaw greek annual-close --client EL123456789 --year 2025 # → Generates annual P&L + balance sheet + annual summary ``` ### Dashboard Integration ```bash # Statement readiness feeds into dashboard compliance scoring openclaw dashboard refresh --include-statement-readiness # Statement generation events appear in dashboard activity feed ``` ### Client Communication Integration ```bash # Send statement pack to client after senior accountant approval openclaw comms draft --afm EL123456789 --type monthly-statements --period 2026-01 # → Attaches PDF statement pack to bilingual cover letter ``` ### Analytics Integration ```bash # Statement data feeds into trend analysis and benchmarking openclaw analytics portfolio-trends --metric revenue --periods 12 # → Reads from /data/clients/{AFM}/financial-statements/ across all clients ``` ## Professional Liability Every generated statement includes: - A disclaimer noting automated preparation - A recommendation for licensed accountant review - The version number and generation timestamp - The completeness gate results at time of generation Statements are generated as **drafts** by default. Only a user with `senior_accountant` role or above may change status to `issued` through the review workflow.


Security scan verdicts — ClawScan: clean | static analysis:  | VirusTotal: clean | SkillSpector: clean (LOW)