@ekwo-ai/xbrl-cbso 0.4.0

package/dist/index.js.map

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package/dist/pcmn/index.d.ts

@@ -0,0 +1,68 @@
+/**
+ * Belgian minimum chart of accounts (PCMN / MAR) → reporting codes of the
+ * abridged annual accounts, and the arithmetic that turns a trial balance
+ * into the `values` expected by the generator.
+ *
+ * Input convention: `balance` is `debit − credit` for every account, both for
+ * the current and the previous year. The functions below apply the sign
+ * conventions of the standardised form (liabilities, equity and revenue shown
+ * as positive amounts).
+ */
+import type { BnbCode, YearValues } from '../types.js';
+export interface ReportingLine {
+    /** Reporting code, e.g. `"21/28"`. Empty for a heading. */
+    code: BnbCode;
+    /** French label of the standardised form. */
+    label: string;
+    /** PCMN account prefixes summed into this line (leaf lines only). */
+    accountPrefixes: string[];
+    /** Codes summed into this line (subtotal lines only). */
+    sumOf?: BnbCode[];
+    /** Computed by a formula rather than from accounts or children. */
+    computed?: boolean;
+    /** Indentation level in the printed form. */
+    indent: number;
+    style: 'total' | 'section' | 'subsection' | 'category' | 'detail';
+}
+export interface AccountBalance {
+    /** PCMN account number, e.g. `"400000"`. */
+    account: string;
+    /** Current year, debit − credit. */
+    balance: number;
+    /** Previous year, debit − credit. */
+    priorBalance: number;
+}
+export interface Pair {
+    current: number;
+    prior: number;
+}
+export type Section = 'assets' | 'liabilities' | 'income' | 'appropriation';
+/** Balance sheet after appropriation — assets. */
+export declare const ASSETS: readonly ReportingLine[];
+/** Balance sheet after appropriation — equity and liabilities. */
+export declare const LIABILITIES: readonly ReportingLine[];
+/** Income statement (abridged: starts at gross margin). */
+export declare const INCOME_STATEMENT: readonly ReportingLine[];
+/** Appropriation of the result. */
+export declare const APPROPRIATION: readonly ReportingLine[];
+/**
+ * Balance sheet side from a trial balance. Liabilities and equity are
+ * negated so that credit balances read as positive amounts.
+ */
+export declare function computeBalanceSheet(side: 'assets' | 'liabilities', accounts: readonly AccountBalance[]): Map<BnbCode, Pair>;
+/** Income statement from a trial balance, including the computed results. */
+export declare function computeIncomeStatement(accounts: readonly AccountBalance[]): Map<BnbCode, Pair>;
+/**
+ * Appropriation from a trial balance. Needs the income statement for `9905`.
+ * `14P` (result carried forward from the previous year) is read from the
+ * previous-year balance of account 14.
+ */
+export declare function computeAppropriation(accounts: readonly AccountBalance[], incomeStatement: ReadonlyMap<BnbCode, Pair>): Map<BnbCode, Pair>;
+/**
+ * Everything at once: the four sections from one trial balance, merged into
+ * the `values` shape expected by the generator (amounts rounded to the cent).
+ */
+export declare function valuesFromTrialBalance(accounts: readonly AccountBalance[]): Record<BnbCode, YearValues>;
+/** Merges section maps into generator values; later sections win on conflicts. */
+export declare function mergeSections(...sections: ReadonlyMap<BnbCode, Pair>[]): Record<BnbCode, YearValues>;
+//# sourceMappingURL=index.d.ts.map

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

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package/dist/pcmn/index.js

@@ -0,0 +1,266 @@
+import { roundCurrency } from '../rounding.js';
+const leaf = (code, label, accountPrefixes, indent, style) => ({ code, label, accountPrefixes, indent, style });
+const subtotal = (code, label, sumOf, indent, style) => ({ code, label, accountPrefixes: [], sumOf, indent, style });
+const computed = (code, label, indent, style) => ({ code, label, accountPrefixes: [], computed: true, indent, style });
+/** Balance sheet after appropriation — assets. */
+export const ASSETS = [
+    leaf('20', "Frais d'établissement", ['20'], 0, 'section'),
+    subtotal('21/28', 'Actifs immobilisés', ['21', '22/27', '28'], 0, 'section'),
+    leaf('21', 'Immobilisations incorporelles', ['21'], 1, 'subsection'),
+    subtotal('22/27', 'Immobilisations corporelles', ['22', '23', '24', '25', '26', '27'], 1, 'subsection'),
+    leaf('22', 'Terrains et constructions', ['22'], 2, 'detail'),
+    leaf('23', 'Installations, machines et outillage', ['23'], 2, 'detail'),
+    leaf('24', 'Mobilier et matériel roulant', ['24'], 2, 'detail'),
+    leaf('25', 'Location-financement et droits similaires', ['25'], 2, 'detail'),
+    leaf('26', 'Autres immobilisations corporelles', ['26'], 2, 'detail'),
+    leaf('27', 'Immobilisations en cours et acomptes versés', ['27'], 2, 'detail'),
+    leaf('28', 'Immobilisations financières', ['28'], 1, 'subsection'),
+    subtotal('29/58', 'Actifs circulants', ['29', '3', '40/41', '50/53', '54/58', '490/1'], 0, 'section'),
+    leaf('29', "Créances à plus d'un an", ['29'], 1, 'subsection'),
+    leaf('290', 'Créances commerciales', ['290'], 2, 'detail'),
+    leaf('291', 'Autres créances', ['291'], 2, 'detail'),
+    subtotal('3', "Stocks et commandes en cours d'exécution", ['30/36', '37'], 1, 'subsection'),
+    leaf('30/36', 'Stocks', ['30', '31', '32', '33', '34', '35', '36'], 2, 'detail'),
+    leaf('37', "Commandes en cours d'exécution", ['37'], 2, 'detail'),
+    subtotal('40/41', 'Créances à un an au plus', ['40', '41'], 1, 'subsection'),
+    leaf('40', 'Créances commerciales', ['40'], 2, 'detail'),
+    leaf('41', 'Autres créances', ['41'], 2, 'detail'),
+    leaf('50/53', 'Placements de trésorerie', ['50', '51', '52', '53'], 1, 'subsection'),
+    leaf('54/58', 'Valeurs disponibles', ['54', '55', '56', '57', '58'], 1, 'subsection'),
+    leaf('490/1', 'Comptes de régularisation', ['490', '491'], 1, 'subsection'),
+    subtotal('20/58', "Total de l'actif", ['20', '21/28', '29/58'], 0, 'total'),
+];
+/** Balance sheet after appropriation — equity and liabilities. */
+export const LIABILITIES = [
+    subtotal('10/15', 'Capitaux propres', ['10/11', '12', '13', '14', '15', '19'], 0, 'section'),
+    subtotal('10/11', 'Apport', ['10', '11'], 1, 'subsection'),
+    leaf('10', 'Capital', ['10'], 2, 'category'),
+    leaf('100', 'Capital souscrit', ['100'], 3, 'detail'),
+    leaf('101', 'Capital non appelé', ['101'], 3, 'detail'),
+    leaf('11', 'En dehors du capital', ['11'], 2, 'category'),
+    leaf('1100/10', "Primes d'émission", ['1100', '1101', '1102', '1103', '1104', '1105', '1106', '1107', '1108', '1110'], 3, 'detail'),
+    leaf('1109/19', 'Autres', ['1109', '1119'], 3, 'detail'),
+    leaf('12', 'Plus-values de réévaluation', ['12'], 1, 'subsection'),
+    subtotal('13', 'Réserves', ['130/1', '132', '133'], 1, 'subsection'),
+    subtotal('130/1', 'Réserves indisponibles', ['130', '1311', '1312', '1313', '1319'], 2, 'category'),
+    leaf('130', 'Réserve légale', ['130'], 3, 'detail'),
+    leaf('1311', 'Réserves statutairement indisponibles', ['1311'], 3, 'detail'),
+    leaf('1312', "Acquisition d'actions propres", ['1312'], 3, 'detail'),
+    leaf('1313', 'Soutien financier', ['1313'], 3, 'detail'),
+    leaf('1319', 'Autres', ['1319'], 3, 'detail'),
+    leaf('132', 'Réserves immunisées', ['132'], 2, 'detail'),
+    leaf('133', 'Réserves disponibles', ['133'], 2, 'detail'),
+    leaf('14', 'Bénéfice (perte) reporté(e)', ['14'], 1, 'subsection'),
+    leaf('15', 'Subsides en capital', ['15'], 1, 'subsection'),
+    leaf('19', "Avance aux associés sur la répartition de l'actif net", ['19'], 1, 'subsection'),
+    subtotal('16', 'Provisions et impôts différés', ['160/5', '168'], 0, 'section'),
+    subtotal('160/5', 'Provisions pour risques et charges', ['160', '161', '162', '163', '164/5'], 1, 'subsection'),
+    leaf('160', 'Pensions et obligations similaires', ['160'], 2, 'detail'),
+    leaf('161', 'Charges fiscales', ['161'], 2, 'detail'),
+    leaf('162', 'Grosses réparations et gros entretien', ['162'], 2, 'detail'),
+    leaf('163', 'Obligations environnementales', ['163'], 2, 'detail'),
+    leaf('164/5', 'Autres risques et charges', ['164', '165'], 2, 'detail'),
+    leaf('168', 'Impôts différés', ['168'], 1, 'subsection'),
+    subtotal('17/49', 'Dettes', ['17', '42/48', '492/3'], 0, 'section'),
+    subtotal('17', "Dettes à plus d'un an", ['170/4', '175', '176', '178/9'], 1, 'subsection'),
+    leaf('170/4', 'Dettes financières', ['170', '171', '172', '173', '174'], 2, 'category'),
+    leaf('172/3', 'Établissements de crédit, dettes de location-financement et dettes assimilées', ['172', '173'], 3, 'detail'),
+    leaf('174/0', 'Autres emprunts', ['174', '170'], 3, 'detail'),
+    leaf('175', 'Dettes commerciales', ['175'], 2, 'detail'),
+    leaf('176', 'Acomptes sur commandes', ['176'], 2, 'detail'),
+    leaf('178/9', 'Autres dettes', ['178', '179'], 2, 'detail'),
+    subtotal('42/48', 'Dettes à un an au plus', ['42', '43', '44', '46', '45', '47/48'], 1, 'subsection'),
+    leaf('42', "Dettes à plus d'un an échéant dans l'année", ['42'], 2, 'detail'),
+    leaf('43', 'Dettes financières', ['43'], 2, 'category'),
+    leaf('430/8', 'Établissements de crédit', ['430', '431', '432', '433', '434', '435', '436', '437', '438'], 3, 'detail'),
+    leaf('439', 'Autres emprunts', ['439'], 3, 'detail'),
+    leaf('44', 'Dettes commerciales', ['44'], 2, 'category'),
+    leaf('440/4', 'Fournisseurs', ['440', '441', '442', '443', '444'], 3, 'detail'),
+    leaf('441', 'Effets à payer', ['441'], 3, 'detail'),
+    leaf('46', 'Acomptes sur commandes', ['46'], 2, 'detail'),
+    leaf('45', 'Dettes fiscales, salariales et sociales', ['45'], 2, 'category'),
+    leaf('450/3', 'Impôts', ['450', '451', '452', '453'], 3, 'detail'),
+    leaf('454/9', 'Rémunérations et charges sociales', ['454', '455', '456', '457', '458', '459'], 3, 'detail'),
+    leaf('47/48', 'Autres dettes', ['47', '48'], 2, 'detail'),
+    leaf('492/3', 'Comptes de régularisation', ['492', '493'], 1, 'subsection'),
+    subtotal('10/49', 'Total du passif', ['10/15', '16', '17/49'], 0, 'total'),
+];
+/** Income statement (abridged: starts at gross margin). */
+export const INCOME_STATEMENT = [
+    computed('9900', 'Marge brute', 1, 'subsection'),
+    leaf('70', "Chiffre d'affaires", ['70'], 2, 'detail'),
+    leaf('60/61', 'Approvisionnements, marchandises, services et biens divers', ['60', '61'], 2, 'detail'),
+    leaf('62', 'Rémunérations, charges sociales et pensions', ['62'], 1, 'subsection'),
+    leaf('630', "Amortissements et réductions de valeur sur frais d'établissement, sur immobilisations incorporelles et corporelles", ['630'], 1, 'subsection'),
+    leaf('631/4', "Réductions de valeur sur stocks, sur commandes en cours d'exécution et sur créances commerciales", ['631', '632', '633', '634'], 1, 'subsection'),
+    leaf('635/8', 'Provisions pour risques et charges', ['635', '636', '637', '638'], 1, 'subsection'),
+    leaf('640/8', "Autres charges d'exploitation", ['640', '641', '642', '643', '644', '645', '646', '647', '648'], 1, 'subsection'),
+    leaf('649', "Charges d'exploitation portées à l'actif au titre de frais de restructuration", ['649'], 1, 'subsection'),
+    computed('9901', "Bénéfice (perte) d'exploitation", 0, 'section'),
+    subtotal('75/76B', 'Produits financiers', ['75', '76B'], 1, 'subsection'),
+    leaf('75', 'Produits financiers récurrents', ['75'], 2, 'detail'),
+    leaf('753', 'Dont : subsides en capital et en intérêts', ['753'], 3, 'detail'),
+    leaf('76B', 'Produits financiers non récurrents', ['76'], 2, 'detail'),
+    subtotal('65/66B', 'Charges financières', ['65', '66B'], 1, 'subsection'),
+    leaf('65', 'Charges financières récurrentes', ['65'], 2, 'detail'),
+    leaf('66B', 'Charges financières non récurrentes', ['66'], 2, 'detail'),
+    computed('9903', "Bénéfice (perte) de l'exercice avant impôts", 0, 'section'),
+    leaf('780', 'Prélèvement sur les impôts différés', ['780'], 1, 'detail'),
+    leaf('680', 'Transfert aux impôts différés', ['680'], 1, 'detail'),
+    leaf('67/77', 'Impôts sur le résultat', ['67', '77'], 1, 'subsection'),
+    computed('9904', "Bénéfice (perte) de l'exercice", 0, 'section'),
+    leaf('789', 'Prélèvement sur les réserves immunisées', ['789'], 1, 'detail'),
+    leaf('689', 'Transfert aux réserves immunisées', ['689'], 1, 'detail'),
+    computed('9905', "Bénéfice (perte) de l'exercice à affecter", 0, 'total'),
+];
+/** Appropriation of the result. */
+export const APPROPRIATION = [
+    computed('9906', 'Bénéfice (perte) à affecter', 0, 'section'),
+    computed('14P', "Bénéfice (perte) reporté(e) de l'exercice précédent", 1, 'detail'),
+    leaf('791/2', 'Prélèvement sur les capitaux propres', ['791', '792'], 0, 'subsection'),
+    subtotal('691/2', 'Affectation aux capitaux propres', ['691', '6920', '6921'], 0, 'subsection'),
+    leaf('691', "À l'apport", ['691'], 1, 'detail'),
+    leaf('6920', 'À la réserve légale', ['6920'], 1, 'detail'),
+    leaf('6921', 'Aux autres réserves', ['6921'], 1, 'detail'),
+    leaf('794', 'Intervention des associés dans la perte', ['794'], 0, 'subsection'),
+    subtotal('694/7', 'Bénéfice à distribuer', ['694', '695', '696', '697'], 0, 'subsection'),
+    leaf('694', "Rémunération de l'apport", ['694'], 1, 'detail'),
+    leaf('695', 'Administrateurs ou gérants', ['695'], 1, 'detail'),
+    leaf('696', 'Travailleurs', ['696'], 1, 'detail'),
+    leaf('697', 'Autres allocataires', ['697'], 1, 'detail'),
+];
+function sumByPrefix(accounts, prefixes, negate = false) {
+    let current = 0;
+    let prior = 0;
+    for (const acc of accounts) {
+        if (prefixes.some((p) => acc.account.startsWith(p))) {
+            current += acc.balance;
+            prior += acc.priorBalance;
+        }
+    }
+    return negate ? { current: neg(current), prior: neg(prior) } : { current, prior };
+}
+/** Negation that never yields `-0`. */
+function neg(x) {
+    return x === 0 ? 0 : -x;
+}
+function resolveSubtotals(lines, values) {
+    // Iterate until stable: handles chains such as 20/58 → 21/28 → 22/27.
+    let changed = true;
+    let guard = lines.length;
+    while (changed && guard-- > 0) {
+        changed = false;
+        for (const line of lines) {
+            if (!line.sumOf || values.has(line.code))
+                continue;
+            if (!line.sumOf.every((c) => values.has(c)))
+                continue;
+            const total = line.sumOf.reduce((acc, c) => {
+                const v = values.get(c);
+                return { current: acc.current + v.current, prior: acc.prior + v.prior };
+            }, { current: 0, prior: 0 });
+            values.set(line.code, total);
+            changed = true;
+        }
+    }
+}
+/**
+ * Balance sheet side from a trial balance. Liabilities and equity are
+ * negated so that credit balances read as positive amounts.
+ */
+export function computeBalanceSheet(side, accounts) {
+    const lines = side === 'assets' ? ASSETS : LIABILITIES;
+    const values = new Map();
+    for (const line of lines) {
+        if (line.sumOf || line.computed || line.accountPrefixes.length === 0)
+            continue;
+        values.set(line.code, sumByPrefix(accounts, line.accountPrefixes, side === 'liabilities'));
+    }
+    resolveSubtotals(lines, values);
+    return values;
+}
+/** Income statement from a trial balance, including the computed results. */
+export function computeIncomeStatement(accounts) {
+    const v = new Map();
+    const revenue = (prefixes) => sumByPrefix(accounts, prefixes, true);
+    const expense = (prefixes) => sumByPrefix(accounts, prefixes);
+    const add = (...pairs) => pairs.reduce((acc, p) => 'negate' in p
+        ? { current: acc.current - p.negate.current, prior: acc.prior - p.negate.prior }
+        : { current: acc.current + p.current, prior: acc.prior + p.prior }, { current: 0, prior: 0 });
+    const not = (p) => ({ negate: p });
+    const turnover = revenue(['70']);
+    v.set('70', turnover);
+    const supplies = expense(['60', '61']);
+    v.set('60/61', supplies);
+    // Gross margin = 70 + 71 + 72 + 74 − 60/61
+    const grossMargin = add(turnover, revenue(['71']), revenue(['72']), revenue(['74']), not(supplies));
+    v.set('9900', grossMargin);
+    v.set('62', expense(['62']));
+    v.set('630', expense(['630']));
+    v.set('631/4', expense(['631', '632', '633', '634']));
+    v.set('635/8', expense(['635', '636', '637', '638']));
+    v.set('640/8', expense(['640', '641', '642', '643', '644', '645', '646', '647', '648']));
+    v.set('649', expense(['649']));
+    const operating = add(grossMargin, not(v.get('62')), not(v.get('630')), not(v.get('631/4')), not(v.get('635/8')), not(v.get('640/8')), v.get('649'));
+    v.set('9901', operating);
+    v.set('75', revenue(['75']));
+    v.set('753', revenue(['753']));
+    v.set('76B', revenue(['76']));
+    v.set('75/76B', add(v.get('75'), v.get('76B')));
+    v.set('65', expense(['65']));
+    v.set('66B', expense(['66']));
+    v.set('65/66B', add(v.get('65'), v.get('66B')));
+    const beforeTax = add(operating, v.get('75/76B'), not(v.get('65/66B')));
+    v.set('9903', beforeTax);
+    v.set('780', revenue(['780']));
+    v.set('680', expense(['680']));
+    v.set('67/77', expense(['67', '77']));
+    const result = add(beforeTax, v.get('780'), not(v.get('680')), not(v.get('67/77')));
+    v.set('9904', result);
+    v.set('789', revenue(['789']));
+    v.set('689', expense(['689']));
+    v.set('9905', add(result, v.get('789'), not(v.get('689'))));
+    return v;
+}
+/**
+ * Appropriation from a trial balance. Needs the income statement for `9905`.
+ * `14P` (result carried forward from the previous year) is read from the
+ * previous-year balance of account 14.
+ */
+export function computeAppropriation(accounts, incomeStatement) {
+    const v = new Map();
+    const toAppropriate = incomeStatement.get('9905') ?? { current: 0, prior: 0 };
+    const carried = sumByPrefix(accounts, ['14'], true);
+    v.set('14P', { current: carried.prior, prior: 0 });
+    v.set('9906', { current: toAppropriate.current + carried.prior, prior: toAppropriate.prior });
+    for (const line of APPROPRIATION) {
+        if (line.sumOf || line.computed || line.accountPrefixes.length === 0)
+            continue;
+        v.set(line.code, sumByPrefix(accounts, line.accountPrefixes));
+    }
+    resolveSubtotals(APPROPRIATION, v);
+    return v;
+}
+/**
+ * Everything at once: the four sections from one trial balance, merged into
+ * the `values` shape expected by the generator (amounts rounded to the cent).
+ */
+export function valuesFromTrialBalance(accounts) {
+    const income = computeIncomeStatement(accounts);
+    return mergeSections(computeBalanceSheet('assets', accounts), computeBalanceSheet('liabilities', accounts), income, computeAppropriation(accounts, income));
+}
+/** Merges section maps into generator values; later sections win on conflicts. */
+export function mergeSections(...sections) {
+    const values = {};
+    for (const section of sections) {
+        for (const [code, pair] of section) {
+            values[code] = { n: round2(pair.current), p: round2(pair.prior) };
+        }
+    }
+    return values;
+}
+/** The one rounding rule, at two decimals. See `../rounding.ts`. */
+function round2(v) {
+    return roundCurrency(v, 2);
+}
+//# sourceMappingURL=index.js.map

package/dist/pcmn/index.js.map

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

@@ -0,0 +1,25 @@
+/**
+ * The one rounding rule of Ekwo: **half up, on the absolute value, at the
+ * currency's decimals**.
+ *
+ * Three packages used to answer this differently — `Math.round((v + EPSILON) *
+ * 100) / 100`, `Math.round(v * 100) / 100` and `Number.prototype.toFixed(2)` —
+ * and the three disagreed on the two cases that matter: a negative half, where
+ * `Math.round` goes towards positive infinity and turns -0.005 into -0.00, and
+ * a value a binary float cannot hold, where 2.675 becomes 2.67 because
+ * `2.675 * 100` is really 267.49999999999994. A credit note is a sale with the
+ * sign flipped; a rule that treats the two differently puts a cent between an
+ * invoice and its credit note, and the cent is found by the person filing the
+ * return.
+ *
+ * Half up on the absolute value is what an invoice, a VAT return and a set of
+ * annual accounts are written with, and it is symmetric by construction: the
+ * rounding of -x is the rounding of x with the sign put back.
+ *
+ * The file is deliberately identical in every package that holds a copy. A
+ * format brick may not import the core or another brick, so the rule is
+ * duplicated rather than shared — and `tests/rounding.test.ts` reads the
+ * copies and refuses one that has drifted. See `docs/decisions.md`.
+ */
+export declare function roundCurrency(value: number, decimals?: number): number;
+//# sourceMappingURL=rounding.d.ts.map

package/dist/rounding.d.ts.map

@@ -0,0 +1 @@
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package/dist/rounding.js

@@ -0,0 +1,35 @@
+/**
+ * The one rounding rule of Ekwo: **half up, on the absolute value, at the
+ * currency's decimals**.
+ *
+ * Three packages used to answer this differently — `Math.round((v + EPSILON) *
+ * 100) / 100`, `Math.round(v * 100) / 100` and `Number.prototype.toFixed(2)` —
+ * and the three disagreed on the two cases that matter: a negative half, where
+ * `Math.round` goes towards positive infinity and turns -0.005 into -0.00, and
+ * a value a binary float cannot hold, where 2.675 becomes 2.67 because
+ * `2.675 * 100` is really 267.49999999999994. A credit note is a sale with the
+ * sign flipped; a rule that treats the two differently puts a cent between an
+ * invoice and its credit note, and the cent is found by the person filing the
+ * return.
+ *
+ * Half up on the absolute value is what an invoice, a VAT return and a set of
+ * annual accounts are written with, and it is symmetric by construction: the
+ * rounding of -x is the rounding of x with the sign put back.
+ *
+ * The file is deliberately identical in every package that holds a copy. A
+ * format brick may not import the core or another brick, so the rule is
+ * duplicated rather than shared — and `tests/rounding.test.ts` reads the
+ * copies and refuses one that has drifted. See `docs/decisions.md`.
+ */
+export function roundCurrency(value, decimals = 2) {
+    const factor = 10 ** decimals;
+    const scaled = Math.abs(value) * factor;
+    // The nudge is proportional to the number, which is what makes it work at
+    // 1.005 and at 1000000.005 alike, and far too small to move a value that is
+    // not already within a bit of the halfway point.
+    const rounded = Math.round(scaled + Number.EPSILON * scaled);
+    // `-0` is a value of its own in JavaScript and it prints as "-0.00".
+    // Adding zero turns it back into `0`.
+    return (value < 0 ? -rounded : rounded) / factor + 0;
+}
+//# sourceMappingURL=rounding.js.map

package/dist/rounding.js.map

@@ -0,0 +1 @@
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package/dist/taxonomy/cbso-26-m01-f.d.ts

@@ -0,0 +1,17 @@
+/**
+ * Reporting codes of the CBSO taxonomy — framework 26.0, model `m01-f`
+ * (abridged annual accounts, companies with capital).
+ *
+ * The taxonomy is dimensional: the reporting code is carried by the DIMENSIONS
+ * of the context, never by the element name, which is one of a handful of
+ * generic metrics. One entry = one cell of one section of the model.
+ *
+ * The previous-period column is the `dim:prd` member `prd:m2`, in a context
+ * whose period stays the closing date of the current financial year.
+ *
+ * Generated by `scripts/build-taxonomy.mjs` from the taxonomy package
+ * published by the National Bank of Belgium. Do not edit by hand.
+ */
+import type { TemplateFact } from '../types.js';
+export declare const CBSO_26_M01F_FACTS: readonly TemplateFact[];
+//# sourceMappingURL=cbso-26-m01-f.d.ts.map

package/dist/taxonomy/cbso-26-m01-f.d.ts.map

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