@ekwo-ai/fec 0.4.1 → 0.6.0

package/LICENSE

@@ -1,6 +1,6 @@
 MIT License
 
-Copyright (c) 2026 Ekwo AI
+Copyright (c) 2026 Karuna Co OÜ, trading as Ekwo
 
 Permission is hereby granted, free of charge, to any person obtaining a copy
 of this software and associated documentation files (the "Software"), to deal

package/README.md

@@ -49,6 +49,43 @@ knowing when you read a file:
 An extract that is not a whole financial year gets no opening lines: it is an
 extract of movements, and `fecFileName` is built from a year end.
 
+## Reading one back
+
+`readFec()` goes the other way: the file this package writes, and the one any
+package that keeps books in France hands over when asked for a year, into the
+plain shape every reader of an accounting export in this repository declares
+— accounts, parties, entries, violations.
+
+```ts
+import { readFec } from '@ekwo-ai/fec';
+
+const books = readFec(bytesOrString);                            // UTF-8, fatally
+const latin = readFec(bytes, { encoding: 'iso-8859-15' });       // said, never guessed
+
+books.entries;    // [{ journal: 'VE', number: '1', date: '2025-01-15', reference: 'F-001', lines: […] }, …]
+books.contacts;   // one per CompAuxNum, named by CompAuxLib
+books.violations; // an entry that does not balance, a line with two sides, an entry on two dates
+```
+
+- The columns are found **by their names in the header**, which the arrêté
+  makes mandatory: the variants of the text add columns (a cash-basis
+  taxpayer's four) or write `Montant` and `Sens` instead of `Debit` and
+  `Credit`, and all of them read.
+- The separator is the one the header uses, a tab or a vertical bar. Dates are
+  `AAAAMMJJ`, refused otherwise; an amount has a comma or a point as its
+  decimal mark and nothing else.
+- An entry is the lines that share a `JournalCode` and an `EcritureNum`. Each
+  line keeps its party (`CompAuxNum`), its currency amount (`Montantdevise`,
+  `Idevise`) and its reconciliation mark (`EcritureLet`).
+- A FEC is kept in the currency of the books and never says which, so
+  `currency` is null. The *à-nouveaux* arrive as the entries of their journal,
+  like any other: saying that journal is the opening is the importer's
+  business.
+
+What does not add up comes back in `violations`, the entry as written beside
+it; what is not a FEC is thrown as a `BooksFileError` with a `code`. In
+[Ekwo OS](https://github.com/Ekwo-ai/ekwo-os) this is `ekwo import fec <file>`.
+
 The separators are options: `decimalSeparator`, `fieldSeparator`, `newline`,
 `header`. The defaults are what the French tooling expects.
 

package/dist/index.d.ts

@@ -105,4 +105,6 @@ export interface FecQueryRow {
 }
 /** Maps a `fec_lines()` row onto a {@link FecLine}. */
 export declare function fromQueryRow(row: FecQueryRow): FecLine;
+export { readFec, BooksFileError } from './read/index.js';
+export type { BooksFileErrorCode, Encoding, ImportedAccount, ImportedBooks, ImportedContact, ImportedEntry, ImportedLine, ReadOptions, Violation, } from './read/index.js';
 //# sourceMappingURL=index.d.ts.map

package/dist/index.d.ts.map

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package/dist/index.js

@@ -189,4 +189,7 @@ export function fromQueryRow(row) {
         idevise: row.idevise,
     };
 }
+// Reading goes the other way, and lives beside: `readFec()` returns what a set
+// of books is once read, in the shape every reader of an export declares.
+export { readFec, BooksFileError } from './read/index.js';
 //# sourceMappingURL=index.js.map

package/dist/index.js.map

@@ -1 +1 @@
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package/dist/read/decimal.d.ts

@@ -0,0 +1,25 @@
+/**
+ * Amounts as the file wrote them, added without a float.
+ *
+ * An amount is held as a `bigint` of millionths: enough for any currency and
+ * any rate a spreadsheet prints, and exact. What leaves is a string with two
+ * decimals, and more when the file wrote more that are not zero — dropping a
+ * written zero is not rounding, dropping anything else would be, and is never
+ * done here.
+ */
+/**
+ * The decimal marks a number may be written with. The comma is accepted only
+ * where it cannot be a separator of thousands — in a file whose fields are
+ * separated by something else — and a number never carries both marks.
+ */
+export type DecimalMark = '.' | ',';
+/**
+ * A written amount as millionths, or null when it is not a number this reader
+ * accepts: digits, one decimal mark, an optional leading minus or a pair of
+ * brackets for a negative. No thousands separator, no currency symbol, no
+ * exponent — each of those is refused rather than read one way or another.
+ */
+export declare function parseDecimal(text: string, marks: readonly DecimalMark[]): bigint | null;
+/** Millionths as a decimal string: signed, two decimals, more when they are written. */
+export declare function formatDecimal(value: bigint): string;
+//# sourceMappingURL=decimal.d.ts.map

package/dist/read/decimal.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"decimal.d.ts","sourceRoot":"","sources":["../../src/read/decimal.ts"],"names":[],"mappings":"AAAA;;;;;;;;GAQG;AAKH;;;;GAIG;AACH,MAAM,MAAM,WAAW,GAAG,GAAG,GAAG,GAAG,CAAC;AAEpC;;;;;GAKG;AACH,wBAAgB,YAAY,CAAC,IAAI,EAAE,MAAM,EAAE,KAAK,EAAE,SAAS,WAAW,EAAE,GAAG,MAAM,GAAG,IAAI,CAuBvF;AAED,wFAAwF;AACxF,wBAAgB,aAAa,CAAC,KAAK,EAAE,MAAM,GAAG,MAAM,CAMnD"}

package/dist/read/decimal.js

@@ -0,0 +1,55 @@
+/**
+ * Amounts as the file wrote them, added without a float.
+ *
+ * An amount is held as a `bigint` of millionths: enough for any currency and
+ * any rate a spreadsheet prints, and exact. What leaves is a string with two
+ * decimals, and more when the file wrote more that are not zero — dropping a
+ * written zero is not rounding, dropping anything else would be, and is never
+ * done here.
+ */
+const SCALE = 6;
+const UNIT = 10n ** BigInt(SCALE);
+/**
+ * A written amount as millionths, or null when it is not a number this reader
+ * accepts: digits, one decimal mark, an optional leading minus or a pair of
+ * brackets for a negative. No thousands separator, no currency symbol, no
+ * exponent — each of those is refused rather than read one way or another.
+ */
+export function parseDecimal(text, marks) {
+    let value = text.trim();
+    if (value === '')
+        return null;
+    let negative = false;
+    if (value.startsWith('(') && value.endsWith(')')) {
+        negative = true;
+        value = value.slice(1, -1).trim();
+    }
+    if (value.startsWith('-')) {
+        if (negative)
+            return null;
+        negative = true;
+        value = value.slice(1);
+    }
+    else if (value.startsWith('+')) {
+        value = value.slice(1);
+    }
+    const pattern = marks.includes(',') ? /^([0-9]+)(?:[.,]([0-9]*))?$|^[.,]([0-9]+)$/ : /^([0-9]+)(?:\.([0-9]*))?$|^\.([0-9]+)$/;
+    const match = pattern.exec(value);
+    if (match === null)
+        return null;
+    const whole = match[1] ?? '0';
+    const fraction = match[2] ?? match[3] ?? '';
+    if (fraction.length > SCALE)
+        return null;
+    const units = BigInt(whole) * UNIT + BigInt(fraction.padEnd(SCALE, '0') || '0');
+    return negative ? -units : units;
+}
+/** Millionths as a decimal string: signed, two decimals, more when they are written. */
+export function formatDecimal(value) {
+    const negative = value < 0n;
+    const digits = (negative ? -value : value).toString().padStart(SCALE + 1, '0');
+    const whole = digits.slice(0, -SCALE);
+    const fraction = digits.slice(-SCALE).replace(/0+$/, '').padEnd(2, '0');
+    return `${negative ? '-' : ''}${whole}.${fraction}`;
+}
+//# sourceMappingURL=decimal.js.map

package/dist/read/decimal.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"decimal.js","sourceRoot":"","sources":["../../src/read/decimal.ts"],"names":[],"mappings":"AAAA;;;;;;;;GAQG;AAEH,MAAM,KAAK,GAAG,CAAC,CAAC;AAChB,MAAM,IAAI,GAAG,GAAG,IAAI,MAAM,CAAC,KAAK,CAAC,CAAC;AASlC;;;;;GAKG;AACH,MAAM,UAAU,YAAY,CAAC,IAAY,EAAE,KAA6B;IACtE,IAAI,KAAK,GAAG,IAAI,CAAC,IAAI,EAAE,CAAC;IACxB,IAAI,KAAK,KAAK,EAAE;QAAE,OAAO,IAAI,CAAC;IAC9B,IAAI,QAAQ,GAAG,KAAK,CAAC;IACrB,IAAI,KAAK,CAAC,UAAU,CAAC,GAAG,CAAC,IAAI,KAAK,CAAC,QAAQ,CAAC,GAAG,CAAC,EAAE,CAAC;QACjD,QAAQ,GAAG,IAAI,CAAC;QAChB,KAAK,GAAG,KAAK,CAAC,KAAK,CAAC,CAAC,EAAE,CAAC,CAAC,CAAC,CAAC,IAAI,EAAE,CAAC;IACpC,CAAC;IACD,IAAI,KAAK,CAAC,UAAU,CAAC,GAAG,CAAC,EAAE,CAAC;QAC1B,IAAI,QAAQ;YAAE,OAAO,IAAI,CAAC;QAC1B,QAAQ,GAAG,IAAI,CAAC;QAChB,KAAK,GAAG,KAAK,CAAC,KAAK,CAAC,CAAC,CAAC,CAAC;IACzB,CAAC;SAAM,IAAI,KAAK,CAAC,UAAU,CAAC,GAAG,CAAC,EAAE,CAAC;QACjC,KAAK,GAAG,KAAK,CAAC,KAAK,CAAC,CAAC,CAAC,CAAC;IACzB,CAAC;IACD,MAAM,OAAO,GAAG,KAAK,CAAC,QAAQ,CAAC,GAAG,CAAC,CAAC,CAAC,CAAC,4CAA4C,CAAC,CAAC,CAAC,wCAAwC,CAAC;IAC9H,MAAM,KAAK,GAAG,OAAO,CAAC,IAAI,CAAC,KAAK,CAAC,CAAC;IAClC,IAAI,KAAK,KAAK,IAAI;QAAE,OAAO,IAAI,CAAC;IAChC,MAAM,KAAK,GAAG,KAAK,CAAC,CAAC,CAAC,IAAI,GAAG,CAAC;IAC9B,MAAM,QAAQ,GAAG,KAAK,CAAC,CAAC,CAAC,IAAI,KAAK,CAAC,CAAC,CAAC,IAAI,EAAE,CAAC;IAC5C,IAAI,QAAQ,CAAC,MAAM,GAAG,KAAK;QAAE,OAAO,IAAI,CAAC;IACzC,MAAM,KAAK,GAAG,MAAM,CAAC,KAAK,CAAC,GAAG,IAAI,GAAG,MAAM,CAAC,QAAQ,CAAC,MAAM,CAAC,KAAK,EAAE,GAAG,CAAC,IAAI,GAAG,CAAC,CAAC;IAChF,OAAO,QAAQ,CAAC,CAAC,CAAC,CAAC,KAAK,CAAC,CAAC,CAAC,KAAK,CAAC;AACnC,CAAC;AAED,wFAAwF;AACxF,MAAM,UAAU,aAAa,CAAC,KAAa;IACzC,MAAM,QAAQ,GAAG,KAAK,GAAG,EAAE,CAAC;IAC5B,MAAM,MAAM,GAAG,CAAC,QAAQ,CAAC,CAAC,CAAC,CAAC,KAAK,CAAC,CAAC,CAAC,KAAK,CAAC,CAAC,QAAQ,EAAE,CAAC,QAAQ,CAAC,KAAK,GAAG,CAAC,EAAE,GAAG,CAAC,CAAC;IAC/E,MAAM,KAAK,GAAG,MAAM,CAAC,KAAK,CAAC,CAAC,EAAE,CAAC,KAAK,CAAC,CAAC;IACtC,MAAM,QAAQ,GAAG,MAAM,CAAC,KAAK,CAAC,CAAC,KAAK,CAAC,CAAC,OAAO,CAAC,KAAK,EAAE,EAAE,CAAC,CAAC,MAAM,CAAC,CAAC,EAAE,GAAG,CAAC,CAAC;IACxE,OAAO,GAAG,QAAQ,CAAC,CAAC,CAAC,GAAG,CAAC,CAAC,CAAC,EAAE,GAAG,KAAK,IAAI,QAAQ,EAAE,CAAC;AACtD,CAAC"}

package/dist/read/errors.d.ts

@@ -0,0 +1,25 @@
+/**
+ * What makes a file unreadable, as opposed to books that read and do not add
+ * up. The second comes back in `violations`; the first is thrown, because a
+ * file with no header the reader recognises has no row to hang a violation on.
+ */
+export type BooksFileErrorCode = 
+/** Larger than `maxBytes`. Refused before a single character is read. */
+'too_large'
+/** Bytes that are not the encoding announced. */
+ | 'unsupported_encoding'
+/** Nothing in the file, or a header and nothing under it. */
+ | 'empty_file'
+/** A header that lacks a column the format needs, or names one twice. */
+ | 'missing_column'
+/** A quote that is never closed. */
+ | 'malformed_csv'
+/** A value the format does not allow where it is: a date, an amount. */
+ | 'invalid_value';
+export declare class BooksFileError extends Error {
+    readonly code: BooksFileErrorCode;
+    /** The row the reader stopped on, from 1, when there is one. */
+    readonly row: number | null;
+    constructor(code: BooksFileErrorCode, message: string, row?: number | null);
+}
+//# sourceMappingURL=errors.d.ts.map

package/dist/read/errors.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"errors.d.ts","sourceRoot":"","sources":["../../src/read/errors.ts"],"names":[],"mappings":"AAAA;;;;GAIG;AACH,MAAM,MAAM,kBAAkB;AAC5B,yEAAyE;AACvE,WAAW;AACb,iDAAiD;GAC/C,sBAAsB;AACxB,6DAA6D;GAC3D,YAAY;AACd,yEAAyE;GACvE,gBAAgB;AAClB,oCAAoC;GAClC,eAAe;AACjB,wEAAwE;GACtE,eAAe,CAAC;AAEpB,qBAAa,cAAe,SAAQ,KAAK;IACvC,QAAQ,CAAC,IAAI,EAAE,kBAAkB,CAAC;IAClC,gEAAgE;IAChE,QAAQ,CAAC,GAAG,EAAE,MAAM,GAAG,IAAI,CAAC;gBAEhB,IAAI,EAAE,kBAAkB,EAAE,OAAO,EAAE,MAAM,EAAE,GAAG,GAAE,MAAM,GAAG,IAAW;CAMjF"}

package/dist/read/errors.js

@@ -0,0 +1,12 @@
+export class BooksFileError extends Error {
+    code;
+    /** The row the reader stopped on, from 1, when there is one. */
+    row;
+    constructor(code, message, row = null) {
+        super(row === null ? message : `row ${row}: ${message}`);
+        this.name = 'BooksFileError';
+        this.code = code;
+        this.row = row;
+    }
+}
+//# sourceMappingURL=errors.js.map

package/dist/read/errors.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"errors.js","sourceRoot":"","sources":["../../src/read/errors.ts"],"names":[],"mappings":"AAmBA,MAAM,OAAO,cAAe,SAAQ,KAAK;IAC9B,IAAI,CAAqB;IAClC,gEAAgE;IACvD,GAAG,CAAgB;IAE5B,YAAY,IAAwB,EAAE,OAAe,EAAE,MAAqB,IAAI;QAC9E,KAAK,CAAC,GAAG,KAAK,IAAI,CAAC,CAAC,CAAC,OAAO,CAAC,CAAC,CAAC,OAAO,GAAG,KAAK,OAAO,EAAE,CAAC,CAAC;QACzD,IAAI,CAAC,IAAI,GAAG,gBAAgB,CAAC;QAC7B,IAAI,CAAC,IAAI,GAAG,IAAI,CAAC;QACjB,IAAI,CAAC,GAAG,GAAG,GAAG,CAAC;IACjB,CAAC;CACF"}

package/dist/read/index.d.ts

@@ -0,0 +1,27 @@
+/**
+ * The FEC read back: the file this package writes, and the one any French
+ * accounting package hands over when it is asked for the books of a year.
+ *
+ * The columns are found **by their names in the header**, which the arrêté
+ * makes mandatory, and not by position: the variants of the text — the one of
+ * a cash-basis taxpayer adds four columns, one variant carries a `Montant` and
+ * a `Sens` instead of `Debit` and `Credit` — differ in what they add, never in
+ * the names of what they share. The separator is the one the header uses, a
+ * tab or a vertical bar, the two the text allows. The dates are `AAAAMMJJ`;
+ * an amount has a comma or a point as its decimal mark, and nothing else.
+ */
+import type { ImportedBooks, ReadOptions } from './types.js';
+export type { Encoding, ImportedAccount, ImportedBooks, ImportedContact, ImportedEntry, ImportedLine, ReadOptions, Violation, } from './types.js';
+export { BooksFileError, type BooksFileErrorCode } from './errors.js';
+/**
+ * Reads a FEC. Entries are the lines that share a `JournalCode` and an
+ * `EcritureNum`, in the order the file first names them; each line keeps its
+ * sub-ledger party (`CompAuxNum`, `CompAuxLib`), its currency amount
+ * (`Montantdevise`, `Idevise`) and its reconciliation mark (`EcritureLet`).
+ *
+ * What does not add up comes back in `violations`, and the entry comes back
+ * as the file wrote it: an entry that does not balance, a line with both a
+ * debit and a credit, an entry spread over two dates. Nothing is corrected.
+ */
+export declare function readFec(input: string | Uint8Array, options?: ReadOptions): ImportedBooks;
+//# sourceMappingURL=index.d.ts.map

package/dist/read/index.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"index.d.ts","sourceRoot":"","sources":["../../src/read/index.ts"],"names":[],"mappings":"AAAA;;;;;;;;;;;GAWG;AAKH,OAAO,KAAK,EAEV,aAAa,EAIb,WAAW,EAEZ,MAAM,YAAY,CAAC;AAEpB,YAAY,EACV,QAAQ,EACR,eAAe,EACf,aAAa,EACb,eAAe,EACf,aAAa,EACb,YAAY,EACZ,WAAW,EACX,SAAS,GACV,MAAM,YAAY,CAAC;AACpB,OAAO,EAAE,cAAc,EAAE,KAAK,kBAAkB,EAAE,MAAM,aAAa,CAAC;AAOtE;;;;;;;;;GASG;AACH,wBAAgB,OAAO,CAAC,KAAK,EAAE,MAAM,GAAG,UAAU,EAAE,OAAO,GAAE,WAAgB,GAAG,aAAa,CA+K5F"}

package/dist/read/index.js

@@ -0,0 +1,217 @@
+/**
+ * The FEC read back: the file this package writes, and the one any French
+ * accounting package hands over when it is asked for the books of a year.
+ *
+ * The columns are found **by their names in the header**, which the arrêté
+ * makes mandatory, and not by position: the variants of the text — the one of
+ * a cash-basis taxpayer adds four columns, one variant carries a `Montant` and
+ * a `Sens` instead of `Debit` and `Credit` — differ in what they add, never in
+ * the names of what they share. The separator is the one the header uses, a
+ * tab or a vertical bar, the two the text allows. The dates are `AAAAMMJJ`;
+ * an amount has a comma or a point as its decimal mark, and nothing else.
+ */
+import { formatDecimal, parseDecimal } from './decimal.js';
+import { BooksFileError } from './errors.js';
+import { decode } from './text.js';
+export { BooksFileError } from './errors.js';
+const DEFAULTS = { encoding: 'utf-8', maxBytes: 256 * 1024 * 1024 };
+/** The columns an entry cannot be read without. `Debit`/`Credit` or `Montant`/`Sens` come on top. */
+const REQUIRED = ['JournalCode', 'EcritureNum', 'EcritureDate', 'CompteNum'];
+/**
+ * Reads a FEC. Entries are the lines that share a `JournalCode` and an
+ * `EcritureNum`, in the order the file first names them; each line keeps its
+ * sub-ledger party (`CompAuxNum`, `CompAuxLib`), its currency amount
+ * (`Montantdevise`, `Idevise`) and its reconciliation mark (`EcritureLet`).
+ *
+ * What does not add up comes back in `violations`, and the entry comes back
+ * as the file wrote it: an entry that does not balance, a line with both a
+ * debit and a credit, an entry spread over two dates. Nothing is corrected.
+ */
+export function readFec(input, options = {}) {
+    const text = decode(input, options.encoding ?? DEFAULTS.encoding, options.maxBytes ?? DEFAULTS.maxBytes);
+    const lines = text.split(/\r\n|\n|\r/);
+    while (lines.length > 0 && lines[lines.length - 1] === '')
+        lines.pop();
+    const headerLine = lines[0];
+    if (headerLine === undefined || headerLine.trim() === '')
+        throw new BooksFileError('empty_file', 'the file is empty');
+    const separator = headerLine.includes('\t') ? '\t' : headerLine.includes('|') ? '|' : null;
+    if (separator === null) {
+        throw new BooksFileError('missing_column', 'the header is separated by neither a tab nor a vertical bar, the two separators the FEC allows', 1);
+    }
+    const header = headerLine.split(separator).map((cell) => cell.trim());
+    const at = (name) => {
+        const index = header.findIndex((cell) => cell.toLowerCase() === name.toLowerCase());
+        return index === -1 ? undefined : index;
+    };
+    for (const name of REQUIRED) {
+        if (at(name) === undefined)
+            throw new BooksFileError('missing_column', `the header has no ${name} column`, 1);
+    }
+    const bySides = at('Debit') !== undefined && at('Credit') !== undefined;
+    const bySense = at('Montant') !== undefined && at('Sens') !== undefined;
+    if (!bySides && !bySense) {
+        throw new BooksFileError('missing_column', 'the header has neither Debit and Credit nor Montant and Sens', 1);
+    }
+    if (lines.length < 2)
+        throw new BooksFileError('empty_file', 'the file has a header and no line under it', 1);
+    const accounts = new Map();
+    const contacts = new Map();
+    const entries = new Map();
+    const violations = [];
+    for (let index = 1; index < lines.length; index += 1) {
+        const row = index + 1;
+        const raw = lines[index];
+        if (raw.trim() === '')
+            continue;
+        const fields = raw.split(separator);
+        const cell = (name) => {
+            const position = at(name);
+            return position === undefined ? '' : (fields[position] ?? '').trim();
+        };
+        const amount = (name) => {
+            const value = cell(name);
+            if (value === '')
+                return 0n;
+            const parsed = parseDecimal(value, ['.', ',']);
+            if (parsed === null)
+                throw new BooksFileError('invalid_value', `"${value}" in ${name} is not an amount`, row);
+            return parsed;
+        };
+        const journal = cell('JournalCode');
+        const number = cell('EcritureNum');
+        const date = fecDate(cell('EcritureDate'), 'EcritureDate', row);
+        const account = cell('CompteNum');
+        if (journal === '' || number === '' || account === '') {
+            violations.push({ rule: 'required', message: 'a line lacks its JournalCode, EcritureNum or CompteNum and was left out', row });
+            continue;
+        }
+        let debit;
+        let credit;
+        if (bySides) {
+            debit = amount('Debit');
+            credit = amount('Credit');
+        }
+        else {
+            const value = amount('Montant');
+            const sense = cell('Sens').toUpperCase();
+            if (sense !== 'D' && sense !== 'C' && sense !== '+1' && sense !== '-1') {
+                throw new BooksFileError('invalid_value', `"${cell('Sens')}" in Sens is none of D, C, +1, -1`, row);
+            }
+            const isDebit = sense === 'D' || sense === '+1';
+            debit = isDebit ? value : 0n;
+            credit = isDebit ? 0n : value;
+        }
+        if (debit !== 0n && credit !== 0n) {
+            violations.push({ rule: 'one_side', message: 'a line carries both a debit and a credit', row });
+        }
+        // A negative amount is the other side, which is how a reversal is written
+        // where the software does not flip it.
+        if (debit < 0n) {
+            credit -= debit;
+            debit = 0n;
+        }
+        if (credit < 0n) {
+            debit -= credit;
+            credit = 0n;
+        }
+        if (!accounts.has(account)) {
+            const name = cell('CompteLib');
+            accounts.set(account, { code: account, name: name === '' ? null : name, type: null });
+        }
+        const party = cell('CompAuxNum');
+        if (party !== '' && !contacts.has(party)) {
+            const name = cell('CompAuxLib');
+            contacts.set(party, {
+                code: party,
+                name: name === '' ? party : name,
+                vatNumber: null,
+                registrationNumber: null,
+                email: null,
+                country: null,
+            });
+        }
+        const foreign = cell('Idevise');
+        const foreignAmount = cell('Montantdevise');
+        let amountCurrency = null;
+        if (foreign !== '' && foreignAmount !== '') {
+            const parsed = amount('Montantdevise');
+            amountCurrency = formatDecimal(parsed < 0n ? -parsed : parsed);
+        }
+        const label = cell('EcritureLib');
+        const line = {
+            account,
+            contact: party === '' ? null : party,
+            label: label === '' ? null : label,
+            debit: formatDecimal(debit),
+            credit: formatDecimal(credit),
+            currency: foreign === '' ? null : foreign.toUpperCase(),
+            amountCurrency,
+            dueDate: null,
+            matching: cell('EcritureLet') === '' ? null : cell('EcritureLet'),
+        };
+        const key = `${journal}\u0000${number}`;
+        let entry = entries.get(key);
+        if (entry === undefined) {
+            const reference = cell('PieceRef');
+            const journalName = cell('JournalLib');
+            entry = {
+                journal,
+                journalName: journalName === '' ? null : journalName,
+                number,
+                date,
+                reference: reference === '' ? null : reference,
+                description: line.label,
+                lines: [],
+                row,
+                debits: 0n,
+                credits: 0n,
+            };
+            entries.set(key, entry);
+        }
+        else if (entry.date !== date) {
+            violations.push({
+                rule: 'one_date',
+                message: `entry ${journal} ${number} is dated ${entry.date} on its first line and ${date} here; it is booked on the first`,
+                row,
+            });
+        }
+        entry.lines.push(line);
+        entry.debits += debit;
+        entry.credits += credit;
+    }
+    const read = [];
+    for (const { debits, credits, ...entry } of entries.values()) {
+        if (debits !== credits) {
+            violations.push({
+                rule: 'balance',
+                message: `entry ${entry.journal} ${entry.number} has debit ${formatDecimal(debits)} and credit ${formatDecimal(credits)}`,
+                row: entry.row,
+            });
+        }
+        read.push(entry);
+    }
+    return {
+        format: 'fec',
+        // The FEC is kept in the currency of the books and never says which one.
+        currency: null,
+        accounts: [...accounts.values()],
+        contacts: [...contacts.values()],
+        entries: read,
+        opening: [],
+        violations,
+    };
+}
+/** `AAAAMMJJ` to `YYYY-MM-DD`, refusing a date that does not exist. */
+function fecDate(value, column, row) {
+    const match = /^(\d{4})(\d{2})(\d{2})$/.exec(value);
+    if (match === null)
+        throw new BooksFileError('invalid_value', `"${value}" in ${column} is not a date written AAAAMMJJ`, row);
+    const iso = `${match[1]}-${match[2]}-${match[3]}`;
+    const parsed = new Date(`${iso}T00:00:00Z`);
+    if (Number.isNaN(parsed.getTime()) || parsed.toISOString().slice(0, 10) !== iso) {
+        throw new BooksFileError('invalid_value', `${value} in ${column} is not a date of the calendar`, row);
+    }
+    return iso;
+}
+//# sourceMappingURL=index.js.map

package/dist/read/index.js.map

@@ -0,0 +1 @@
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package/dist/read/text.d.ts

@@ -0,0 +1,10 @@
+/**
+ * The bytes of a file as text, in the encoding the caller said. A FEC may be
+ * written in UTF-8 or in ISO 8859-15, and nothing in the file says which:
+ * the caller does, and bytes that are not UTF-8 are refused rather than read
+ * as Latin, where every sequence of bytes would pass.
+ */
+import type { Encoding } from './types.js';
+/** Bytes to text, in the encoding the caller said, refusing what is not that. */
+export declare function decode(input: string | Uint8Array, encoding: Encoding, maxBytes: number): string;
+//# sourceMappingURL=text.d.ts.map

package/dist/read/text.d.ts.map

@@ -0,0 +1 @@
+{"version":3,"file":"text.d.ts","sourceRoot":"","sources":["../../src/read/text.ts"],"names":[],"mappings":"AAAA;;;;;GAKG;AAGH,OAAO,KAAK,EAAE,QAAQ,EAAE,MAAM,YAAY,CAAC;AAI3C,iFAAiF;AACjF,wBAAgB,MAAM,CAAC,KAAK,EAAE,MAAM,GAAG,UAAU,EAAE,QAAQ,EAAE,QAAQ,EAAE,QAAQ,EAAE,MAAM,GAAG,MAAM,CAwB/F"}

package/dist/read/text.js

@@ -0,0 +1,37 @@
+/**
+ * The bytes of a file as text, in the encoding the caller said. A FEC may be
+ * written in UTF-8 or in ISO 8859-15, and nothing in the file says which:
+ * the caller does, and bytes that are not UTF-8 are refused rather than read
+ * as Latin, where every sequence of bytes would pass.
+ */
+import { BooksFileError } from './errors.js';
+const BYTE_ORDER_MARK = 0xfeff;
+/** Bytes to text, in the encoding the caller said, refusing what is not that. */
+export function decode(input, encoding, maxBytes) {
+    let text;
+    if (typeof input === 'string') {
+        if (input.length > maxBytes)
+            throw new BooksFileError('too_large', `the file is longer than ${maxBytes} bytes`);
+        text = input;
+    }
+    else {
+        if (input.byteLength > maxBytes) {
+            throw new BooksFileError('too_large', `the file is ${input.byteLength} bytes, over the limit of ${maxBytes}`);
+        }
+        if (encoding === 'iso-8859-15') {
+            text = new TextDecoder('iso-8859-15').decode(input);
+        }
+        else {
+            try {
+                text = new TextDecoder('utf-8', { fatal: true }).decode(input);
+            }
+            catch {
+                throw new BooksFileError('unsupported_encoding', "the bytes are not UTF-8; if the file is written in ISO 8859-15, say so with { encoding: 'iso-8859-15' } — it is not guessed, because every sequence of bytes is valid ISO 8859-15");
+            }
+        }
+    }
+    if (text.charCodeAt(0) === BYTE_ORDER_MARK)
+        text = text.slice(1);
+    return text;
+}
+//# sourceMappingURL=text.js.map

package/dist/read/text.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"text.js","sourceRoot":"","sources":["../../src/read/text.ts"],"names":[],"mappings":"AAAA;;;;;GAKG;AAEH,OAAO,EAAE,cAAc,EAAE,MAAM,aAAa,CAAC;AAG7C,MAAM,eAAe,GAAG,MAAM,CAAC;AAE/B,iFAAiF;AACjF,MAAM,UAAU,MAAM,CAAC,KAA0B,EAAE,QAAkB,EAAE,QAAgB;IACrF,IAAI,IAAY,CAAC;IACjB,IAAI,OAAO,KAAK,KAAK,QAAQ,EAAE,CAAC;QAC9B,IAAI,KAAK,CAAC,MAAM,GAAG,QAAQ;YAAE,MAAM,IAAI,cAAc,CAAC,WAAW,EAAE,2BAA2B,QAAQ,QAAQ,CAAC,CAAC;QAChH,IAAI,GAAG,KAAK,CAAC;IACf,CAAC;SAAM,CAAC;QACN,IAAI,KAAK,CAAC,UAAU,GAAG,QAAQ,EAAE,CAAC;YAChC,MAAM,IAAI,cAAc,CAAC,WAAW,EAAE,eAAe,KAAK,CAAC,UAAU,6BAA6B,QAAQ,EAAE,CAAC,CAAC;QAChH,CAAC;QACD,IAAI,QAAQ,KAAK,aAAa,EAAE,CAAC;YAC/B,IAAI,GAAG,IAAI,WAAW,CAAC,aAAa,CAAC,CAAC,MAAM,CAAC,KAAK,CAAC,CAAC;QACtD,CAAC;aAAM,CAAC;YACN,IAAI,CAAC;gBACH,IAAI,GAAG,IAAI,WAAW,CAAC,OAAO,EAAE,EAAE,KAAK,EAAE,IAAI,EAAE,CAAC,CAAC,MAAM,CAAC,KAAK,CAAC,CAAC;YACjE,CAAC;YAAC,MAAM,CAAC;gBACP,MAAM,IAAI,cAAc,CACtB,sBAAsB,EACtB,mLAAmL,CACpL,CAAC;YACJ,CAAC;QACH,CAAC;IACH,CAAC;IACD,IAAI,IAAI,CAAC,UAAU,CAAC,CAAC,CAAC,KAAK,eAAe;QAAE,IAAI,GAAG,IAAI,CAAC,KAAK,CAAC,CAAC,CAAC,CAAC;IACjE,OAAO,IAAI,CAAC;AACd,CAAC"}

package/dist/read/types.d.ts

@@ -0,0 +1,97 @@
+/**
+ * What a set of books is once it has been read out of the software that kept
+ * them: accounts, parties, entries and an opening balance. The shape is
+ * declared here and imported from nowhere — it names no table and no ledger.
+ *
+ * It is, field for field, the shape every reader of an accounting export in
+ * this repository declares for itself (`@ekwo-ai/fec`, and the readers beside
+ * this one), so whatever takes one takes the others. It is not a shared
+ * abstraction: none imports another, and a reader that has nothing to say for
+ * a part of it returns that part empty.
+ *
+ * Every amount is a **decimal string**, never negative: a line carries a debit
+ * or a credit, and the side is the sign. No figure passes through a `number`.
+ */
+/** ISO 8601 calendar date, `YYYY-MM-DD`. */
+export type IsoDate = string;
+/** A fixed-point number, `1234.50`, never negative. */
+export type Decimal = string;
+/** One account of the chart the books were kept on, in the words of that software. */
+export interface ImportedAccount {
+    code: string;
+    name: string | null;
+    /** What the source calls its kind, verbatim. Null when it says nothing. */
+    type: string | null;
+}
+/** A customer, a supplier or anybody else a line names. */
+export interface ImportedContact {
+    /** How the source identifies the party on a line: its code, or its name where it has no code. */
+    code: string;
+    name: string;
+    vatNumber: string | null;
+    registrationNumber: string | null;
+    email: string | null;
+    /** ISO 3166-1 alpha-2, when the source writes one. Never inferred. */
+    country: string | null;
+}
+export interface ImportedLine {
+    /** The account code in the source's chart. */
+    account: string;
+    /** The `code` of an {@link ImportedContact}, or null. */
+    contact: string | null;
+    label: string | null;
+    debit: Decimal;
+    credit: Decimal;
+    /** A foreign currency the line was in, when the source says so. */
+    currency: string | null;
+    /** The amount in that currency, never negative. */
+    amountCurrency: Decimal | null;
+    dueDate: IsoDate | null;
+    /** The reconciliation mark the source put on the line, as written. */
+    matching: string | null;
+}
+export interface ImportedEntry {
+    /** The journal code in the source, or null when it has none. */
+    journal: string | null;
+    journalName: string | null;
+    /** The entry's number in the source. */
+    number: string | null;
+    date: IsoDate;
+    reference: string | null;
+    description: string | null;
+    lines: ImportedLine[];
+    /** The row of the file the entry starts on, from 1, for a message. */
+    row: number | null;
+}
+export interface Violation {
+    rule: string;
+    message: string;
+    /** The row of the file, from 1, or null for a rule about the whole file. */
+    row: number | null;
+}
+export interface ImportedBooks {
+    /** Which reader: `fec` here. */
+    format: string;
+    /** The currency the file says its amounts are in. Null when it says none: never guessed. */
+    currency: string | null;
+    accounts: ImportedAccount[];
+    contacts: ImportedContact[];
+    entries: ImportedEntry[];
+    /** A trial balance: one line per account, to become the opening entry of a year. */
+    opening: ImportedLine[];
+    violations: Violation[];
+}
+/** The two encodings the FEC may be written in, and nothing else. */
+export type Encoding = 'utf-8' | 'iso-8859-15';
+export interface ReadOptions {
+    /**
+     * How bytes are decoded. Default `utf-8`, fatally: bytes that are not UTF-8
+     * are refused by name, never read as something else. A file written in
+     * ISO 8859-15 is said to be so, because every sequence of bytes is valid
+     * ISO 8859-15 and a guess would always succeed.
+     */
+    encoding?: Encoding;
+    /** Refused beyond this many bytes, before anything is read. Default 64 MiB. */
+    maxBytes?: number;
+}
+//# sourceMappingURL=types.d.ts.map

package/dist/read/types.d.ts.map

@@ -0,0 +1 @@
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package/dist/read/types.js

@@ -0,0 +1,16 @@
+/**
+ * What a set of books is once it has been read out of the software that kept
+ * them: accounts, parties, entries and an opening balance. The shape is
+ * declared here and imported from nowhere — it names no table and no ledger.
+ *
+ * It is, field for field, the shape every reader of an accounting export in
+ * this repository declares for itself (`@ekwo-ai/fec`, and the readers beside
+ * this one), so whatever takes one takes the others. It is not a shared
+ * abstraction: none imports another, and a reader that has nothing to say for
+ * a part of it returns that part empty.
+ *
+ * Every amount is a **decimal string**, never negative: a line carries a debit
+ * or a credit, and the side is the sign. No figure passes through a `number`.
+ */
+export {};
+//# sourceMappingURL=types.js.map

package/dist/read/types.js.map

@@ -0,0 +1 @@
+{"version":3,"file":"types.js","sourceRoot":"","sources":["../../src/read/types.ts"],"names":[],"mappings":"AAAA;;;;;;;;;;;;;GAaG"}

package/package.json

@@ -1,7 +1,7 @@
 {
   "name": "@ekwo-ai/fec",
-  "version": "0.4.1",
-  "description": "The French FEC — fichier des ecritures comptables — in TypeScript: the eighteen columns of the arrete du 29 juillet 2013, from plain ledger rows. Zero dependencies.",
+  "version": "0.6.0",
+  "description": "The French FEC — fichier des ecritures comptables — in TypeScript: the eighteen columns of the arrete du 29 juillet 2013, from plain ledger rows, and read back into accounts, parties and entries. Zero dependencies.",
   "keywords": [
     "fec",
     "fichier-des-ecritures-comptables",