@mseep/korean-dart-mcp 0.9.3

package/build/lib/xbrl-parser.js

@@ -0,0 +1,673 @@
+/**
+ * XBRL 파서 — DART instance document 에서 주요 재무제표(BS/IS/CF) 추출.
+ *
+ * 설계:
+ *   - v0.8: whitelist 기반 (핵심 50 태그 내외). presentation/calculation linkbase 무시.
+ *   - v0.9: "full" 모드 추가 — presentation linkbase 기반 계층/순서, calculation
+ *     linkbase 기반 합산 검증. 업종별 택소노미에 자동 대응 (taxonomy에서 직접 추출).
+ *   - 라벨: 한국어(lab-ko.xml) primary role 만 사용, 없으면 tag 로 폴백.
+ *   - 재무제표 본체 facts: segment 가 ConsolidatedMember/SeparateMember "만" 있는
+ *     단순 context (추가 axis 를 가진 주석 facts 는 제외).
+ *   - 기간: context id prefix 로 판별 (CFY=current, PFY=prior, BPFY=before-prior).
+ *   - 단위: 원화(KRW) 그대로. decimals 는 표시 지침이라 별도 스케일 변환 없음.
+ *
+ * DART role 코드:
+ *   D210=BS, D310=IS, D410=CI, D520=SE(자본변동), D610=CF.
+ *   접미 00=연결, 05=별도. D8xxxxx 는 주석/공시.
+ */
+import { DOMParser } from "@xmldom/xmldom";
+import { safeUnzipToMemory } from "../utils/safe-zip.js";
+// 한국 상장사 XBRL 주요 태그 whitelist — 재무제표 본체만. 순서가 표 출력 순서.
+// IFRS-Full 과 K-IFRS(dart) 태그를 둘 다 등록해 엔티티별 사용 차이 흡수.
+export const BS_TAGS = [
+    "ifrs-full:Assets",
+    "ifrs-full:CurrentAssets",
+    "ifrs-full:CashAndCashEquivalents",
+    "ifrs-full:TradeAndOtherCurrentReceivables",
+    "ifrs-full:Inventories",
+    "ifrs-full:NoncurrentAssets",
+    "ifrs-full:PropertyPlantAndEquipment",
+    "ifrs-full:IntangibleAssetsOtherThanGoodwill",
+    "ifrs-full:Goodwill",
+    "ifrs-full:Liabilities",
+    "ifrs-full:CurrentLiabilities",
+    "ifrs-full:TradeAndOtherCurrentPayables",
+    "ifrs-full:NoncurrentLiabilities",
+    "ifrs-full:LongtermBorrowings",
+    "ifrs-full:Equity",
+    "ifrs-full:EquityAttributableToOwnersOfParent",
+    "ifrs-full:IssuedCapital",
+    "dart:IssuedCapitalOfCommonStock",
+    "dart:IssuedCapitalOfPreferredStock",
+    "ifrs-full:RetainedEarnings",
+    "ifrs-full:NoncontrollingInterests",
+];
+export const IS_TAGS = [
+    "ifrs-full:Revenue",
+    "ifrs-full:CostOfSales",
+    "ifrs-full:GrossProfit",
+    "ifrs-full:DistributionCosts",
+    "ifrs-full:AdministrativeExpense",
+    "dart:OperatingIncomeLoss",
+    "ifrs-full:ProfitLossFromOperatingActivities",
+    "ifrs-full:FinanceIncome",
+    "ifrs-full:FinanceCosts",
+    "ifrs-full:ProfitLossBeforeTax",
+    "ifrs-full:IncomeTaxExpenseContinuingOperations",
+    "ifrs-full:ProfitLoss",
+    "ifrs-full:ProfitLossAttributableToOwnersOfParent",
+    "ifrs-full:ProfitLossAttributableToNoncontrollingInterests",
+    "ifrs-full:BasicEarningsLossPerShare",
+    "ifrs-full:DilutedEarningsLossPerShare",
+];
+export const CF_TAGS = [
+    "ifrs-full:CashFlowsFromUsedInOperatingActivities",
+    "ifrs-full:CashFlowsFromUsedInInvestingActivities",
+    "ifrs-full:CashFlowsFromUsedInFinancingActivities",
+    "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
+    "ifrs-full:CashAndCashEquivalents",
+    "dart:CashAndCashEquivalentsAtBeginningOfPeriodCf",
+    "dart:CashAndCashEquivalentsAtEndOfPeriodCf",
+];
+// K-IFRS 태그 한국어 대안 라벨 (instance 라벨이 영문이거나 없을 때 폴백)
+const KO_FALLBACK = {
+    "ifrs-full:Assets": "자산총계",
+    "ifrs-full:CurrentAssets": "유동자산",
+    "ifrs-full:NoncurrentAssets": "비유동자산",
+    "ifrs-full:CashAndCashEquivalents": "현금및현금성자산",
+    "ifrs-full:Inventories": "재고자산",
+    "ifrs-full:PropertyPlantAndEquipment": "유형자산",
+    "ifrs-full:Goodwill": "영업권",
+    "ifrs-full:Liabilities": "부채총계",
+    "ifrs-full:CurrentLiabilities": "유동부채",
+    "ifrs-full:NoncurrentLiabilities": "비유동부채",
+    "ifrs-full:LongtermBorrowings": "장기차입금",
+    "ifrs-full:Equity": "자본총계",
+    "ifrs-full:EquityAttributableToOwnersOfParent": "지배기업 소유주 지분",
+    "ifrs-full:IssuedCapital": "자본금",
+    "ifrs-full:RetainedEarnings": "이익잉여금",
+    "ifrs-full:NoncontrollingInterests": "비지배지분",
+    "ifrs-full:Revenue": "매출액",
+    "ifrs-full:CostOfSales": "매출원가",
+    "ifrs-full:GrossProfit": "매출총이익",
+    "ifrs-full:ProfitLossFromOperatingActivities": "영업이익",
+    "dart:OperatingIncomeLoss": "영업이익",
+    "ifrs-full:ProfitLossBeforeTax": "법인세차감전이익",
+    "ifrs-full:IncomeTaxExpenseContinuingOperations": "법인세비용",
+    "ifrs-full:ProfitLoss": "당기순이익",
+    "ifrs-full:ProfitLossAttributableToOwnersOfParent": "지배기업 소유주 귀속 순이익",
+    "ifrs-full:BasicEarningsLossPerShare": "기본주당이익",
+    "ifrs-full:CashFlowsFromUsedInOperatingActivities": "영업활동 현금흐름",
+    "ifrs-full:CashFlowsFromUsedInInvestingActivities": "투자활동 현금흐름",
+    "ifrs-full:CashFlowsFromUsedInFinancingActivities": "재무활동 현금흐름",
+    "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents": "현금 증감",
+};
+// ── ZIP extraction ─────────────────────────────────────
+export async function extractXbrlFilesFromZip(zipBuf) {
+    const entries = await safeUnzipToMemory(zipBuf, {
+        filter: (name) => /\.(xbrl|xml|xsd)$/i.test(name),
+    });
+    const out = new Map();
+    for (const e of entries)
+        out.set(e.name, e.data.toString("utf8"));
+    return out;
+}
+// ── Instance parsing ───────────────────────────────────
+const CONTEXT_ID_PREFIX_RE = /^(BPFY|PFY|CFY)\d+([ed])FY(?:_(.+))?$/;
+/** context id 에서 period bucket + pointType 추정. */
+function classifyContextId(id) {
+    const m = CONTEXT_ID_PREFIX_RE.exec(id);
+    if (!m)
+        return { periodBucket: null, pointType: "duration", axisTail: null };
+    const [, prefix, type, tail] = m;
+    const periodBucket = prefix === "CFY" ? "current" : prefix === "PFY" ? "prior" : "priorPrior";
+    return {
+        periodBucket,
+        pointType: type === "e" ? "instant" : "duration",
+        axisTail: tail ?? null,
+    };
+}
+/** axisTail 이 ConsolidatedMember/SeparateMember "만" 있으면 재무제표 본체 context. */
+function classifyConsolidation(axisTail) {
+    if (!axisTail)
+        return { consolidated: null, dimensionCount: 0 };
+    const parts = axisTail.split("_");
+    const joined = axisTail;
+    const hasConsolidated = /ifrs-full_ConsolidatedMember/.test(joined);
+    const hasSeparate = /ifrs-full_SeparateMember/.test(joined);
+    const axisMatches = axisTail.match(/Axis/g) ?? [];
+    const dimensionCount = axisMatches.length;
+    if (hasConsolidated)
+        return { consolidated: true, dimensionCount };
+    if (hasSeparate)
+        return { consolidated: false, dimensionCount };
+    return { consolidated: null, dimensionCount };
+}
+export function parseInstance(xml) {
+    const errors = [];
+    const doc = new DOMParser({
+        onError: (_level, msg) => errors.push(msg),
+    }).parseFromString(xml, "text/xml");
+    const contexts = new Map();
+    let entityId = null;
+    // context 추출
+    const ctxEls = doc.getElementsByTagName("xbrli:context");
+    for (let i = 0; i < ctxEls.length; i++) {
+        const el = ctxEls[i];
+        const id = el.getAttribute("id");
+        if (!id)
+            continue;
+        if (!entityId) {
+            const idf = el.getElementsByTagName("xbrli:identifier")[0];
+            if (idf)
+                entityId = (idf.textContent ?? "").trim();
+        }
+        const periodEl = el.getElementsByTagName("xbrli:period")[0];
+        if (!periodEl)
+            continue;
+        const instantEl = periodEl.getElementsByTagName("xbrli:instant")[0];
+        const startEl = periodEl.getElementsByTagName("xbrli:startDate")[0];
+        const endEl = periodEl.getElementsByTagName("xbrli:endDate")[0];
+        const periodType = instantEl ? "instant" : "duration";
+        const classified = classifyContextId(id);
+        const cons = classifyConsolidation(classified.axisTail);
+        contexts.set(id, {
+            id,
+            consolidated: cons.consolidated,
+            dimensionCount: cons.dimensionCount,
+            periodType,
+            instant: instantEl?.textContent?.trim(),
+            startDate: startEl?.textContent?.trim(),
+            endDate: endEl?.textContent?.trim(),
+            periodBucket: classified.periodBucket,
+            pointType: classified.pointType,
+        });
+    }
+    // fact 추출 — xbrli:xbrl 루트 직접 자식 중 context/unit 이 아닌 것들
+    const facts = [];
+    const root = doc.documentElement;
+    const children = root?.childNodes;
+    if (children) {
+        for (let i = 0; i < children.length; i++) {
+            const node = children[i];
+            if (!node || node.nodeType !== 1)
+                continue; // ELEMENT_NODE
+            const el = node;
+            const name = el.nodeName ?? el.tagName ?? "";
+            if (!name ||
+                name.startsWith("xbrli:") ||
+                name.startsWith("link:") ||
+                name === "xbrli:unit" ||
+                name === "xbrli:context") {
+                continue;
+            }
+            const contextRef = el.getAttribute("contextRef");
+            if (!contextRef)
+                continue;
+            const value = (el.textContent ?? "").trim();
+            facts.push({
+                tag: name,
+                contextRef,
+                unitRef: el.getAttribute("unitRef") ?? undefined,
+                decimals: el.getAttribute("decimals") ?? undefined,
+                value,
+            });
+        }
+    }
+    return { facts, contexts, entityId, errors };
+}
+// ── Label parsing ──────────────────────────────────────
+const LABEL_ID_RE = /^Label_label_(.+?)(?:_ko|_en)?(?:_\d+)?$/;
+export function parseLabels(xml) {
+    const errors = [];
+    const doc = new DOMParser({
+        onError: (_level, msg) => errors.push(msg),
+    }).parseFromString(xml, "text/xml");
+    const labels = new Map();
+    const labelEls = doc.getElementsByTagName("link:label");
+    for (let i = 0; i < labelEls.length; i++) {
+        const el = labelEls[i];
+        const role = el.getAttribute("xlink:role");
+        if (role && role !== "http://www.xbrl.org/2003/role/label")
+            continue;
+        const id = el.getAttribute("id") ?? el.getAttribute("xlink:label");
+        if (!id)
+            continue;
+        const m = LABEL_ID_RE.exec(id);
+        if (!m)
+            continue;
+        // m[1] 예: "ifrs-full_Assets" → "ifrs-full:Assets"
+        const rawTag = m[1];
+        const idx = rawTag.indexOf("_");
+        if (idx < 0)
+            continue;
+        const tag = `${rawTag.substring(0, idx)}:${rawTag.substring(idx + 1)}`;
+        const text = (el.textContent ?? "").trim();
+        if (!text)
+            continue;
+        if (!labels.has(tag))
+            labels.set(tag, text); // 첫 primary 만 채택
+    }
+    return labels;
+}
+// ── Linkbase (presentation / calculation) ──────────────
+// DART role URI 패턴:
+//   일반: role-D{major}{3digits}{suffix2}    예: role-D210000 → major=2(BS), suffix=00(연결)
+//   금융/보험: role-DX{major}{3digits}{suffix2}  예: role-DX220000 → major=2(BS)
+// major: 2=BS, 3=IS, 4=CI, 5=SE, 6=CF. suffix: 00=consolidated, 05=separate.
+const ROLE_RE = /role-DX?(\d)\d{3}(\d\d)/;
+/** role URI → {statementType, fs_div}. 주석(D8xx)·자본변동(D52)은 제외 시 null 반환됨. */
+export function classifyRole(roleUri) {
+    const m = ROLE_RE.exec(roleUri);
+    if (!m)
+        return { roleUri, statementType: null, fs_div: null };
+    const [, major, suffix] = m;
+    const statementType = major === "2" ? "BS" :
+        major === "3" ? "IS" :
+            major === "4" ? "CI" :
+                major === "5" ? "SE" :
+                    major === "6" ? "CF" : null;
+    const fs_div = suffix === "00" ? "consolidated" :
+        suffix === "05" ? "separate" : null;
+    return { roleUri, statementType, fs_div };
+}
+/** link:loc 엘리먼트들에서 xlink:label → tag 매핑. href="...#ifrs-full_Assets" → "ifrs-full:Assets". */
+function parseLocsFromLink(linkEl) {
+    const out = new Map();
+    const locs = linkEl.getElementsByTagName("link:loc");
+    for (let i = 0; i < locs.length; i++) {
+        const loc = locs[i];
+        const label = loc.getAttribute("xlink:label");
+        const href = loc.getAttribute("xlink:href") ?? "";
+        if (!label)
+            continue;
+        const hashIdx = href.lastIndexOf("#");
+        if (hashIdx < 0)
+            continue;
+        const frag = href.substring(hashIdx + 1);
+        const us = frag.indexOf("_");
+        if (us < 0)
+            continue;
+        const tag = `${frag.substring(0, us)}:${frag.substring(us + 1)}`;
+        out.set(label, tag);
+    }
+    return out;
+}
+export function parsePresentationLinkbase(xml) {
+    const errors = [];
+    const doc = new DOMParser({
+        onError: (_l, m) => errors.push(m),
+    }).parseFromString(xml, "text/xml");
+    const out = [];
+    const links = doc.getElementsByTagName("link:presentationLink");
+    for (let i = 0; i < links.length; i++) {
+        const link = links[i];
+        const role = link.getAttribute("xlink:role");
+        if (!role)
+            continue;
+        const info = classifyRole(role);
+        if (!info.statementType || !info.fs_div)
+            continue;
+        const locs = parseLocsFromLink(link);
+        const arcs = link.getElementsByTagName("link:presentationArc");
+        const children = new Map();
+        const isChild = new Set();
+        for (let j = 0; j < arcs.length; j++) {
+            const arc = arcs[j];
+            const arcrole = arc.getAttribute("xlink:arcrole") ?? "";
+            if (!/parent-child$/.test(arcrole))
+                continue;
+            const from = arc.getAttribute("xlink:from");
+            const to = arc.getAttribute("xlink:to");
+            const order = parseFloat(arc.getAttribute("order") ?? "1");
+            if (!from || !to)
+                continue;
+            let list = children.get(from);
+            if (!list) {
+                list = [];
+                children.set(from, list);
+            }
+            list.push({ label: to, order });
+            isChild.add(to);
+        }
+        const allFroms = new Set(children.keys());
+        const roots = [...allFroms].filter((f) => !isChild.has(f));
+        const nodes = [];
+        const visited = new Set();
+        const MAX_DEPTH = 100; // 비정상 taxonomy 재귀 방어 (정상 트리는 ≤10)
+        const visit = (label, parentTag, depth, order) => {
+            if (visited.has(label) || depth > MAX_DEPTH)
+                return;
+            visited.add(label);
+            const tag = locs.get(label);
+            if (tag)
+                nodes.push({ tag, depth, order, parent: parentTag });
+            const ch = children.get(label);
+            if (!ch)
+                return;
+            ch.sort((a, b) => a.order - b.order);
+            for (const c of ch)
+                visit(c.label, tag ?? parentTag, depth + (tag ? 1 : 0), c.order);
+        };
+        for (const r of roots)
+            visit(r, null, 0, 0);
+        out.push({ info, nodes });
+    }
+    return out;
+}
+export function parseCalculationLinkbase(xml) {
+    const errors = [];
+    const doc = new DOMParser({
+        onError: (_l, m) => errors.push(m),
+    }).parseFromString(xml, "text/xml");
+    const out = [];
+    const links = doc.getElementsByTagName("link:calculationLink");
+    for (let i = 0; i < links.length; i++) {
+        const link = links[i];
+        const role = link.getAttribute("xlink:role");
+        if (!role)
+            continue;
+        const info = classifyRole(role);
+        if (!info.statementType || !info.fs_div)
+            continue;
+        const locs = parseLocsFromLink(link);
+        const arcs = link.getElementsByTagName("link:calculationArc");
+        const relations = [];
+        for (let j = 0; j < arcs.length; j++) {
+            const arc = arcs[j];
+            const arcrole = arc.getAttribute("xlink:arcrole") ?? "";
+            if (!/summation-item$/.test(arcrole))
+                continue;
+            const from = arc.getAttribute("xlink:from");
+            const to = arc.getAttribute("xlink:to");
+            const weight = parseFloat(arc.getAttribute("weight") ?? "1");
+            const order = parseFloat(arc.getAttribute("order") ?? "1");
+            const parent = locs.get(from);
+            const child = locs.get(to);
+            if (!parent || !child)
+                continue;
+            relations.push({ parent, child, weight, order });
+        }
+        if (relations.length > 0)
+            out.push({ info, relations });
+    }
+    return out;
+}
+// ── Orchestration ──────────────────────────────────────
+export async function parseXbrlZip(zipBuf, opts = {}) {
+    const files = await extractXbrlFilesFromZip(zipBuf);
+    let instanceXml = null;
+    let labelXml = null;
+    let preXml = null;
+    let calXml = null;
+    for (const [name, content] of files) {
+        if (name.endsWith(".xbrl"))
+            instanceXml = content;
+        else if (/_lab-ko\.xml$/i.test(name))
+            labelXml = content;
+        else if (opts.loadTaxonomy && /_pre\.xml$/i.test(name))
+            preXml = content;
+        else if (opts.loadTaxonomy && /_cal\.xml$/i.test(name))
+            calXml = content;
+    }
+    if (!instanceXml)
+        throw new Error("XBRL instance document (.xbrl) not found in ZIP");
+    const { facts, contexts, entityId, errors } = parseInstance(instanceXml);
+    const labels = labelXml ? parseLabels(labelXml) : new Map();
+    let taxonomy;
+    if (opts.loadTaxonomy) {
+        taxonomy = {
+            presentations: preXml ? parsePresentationLinkbase(preXml) : [],
+            calculations: calXml ? parseCalculationLinkbase(calXml) : [],
+        };
+    }
+    // instance 파싱에서 DOM 에러가 많은데 facts 가 비어있으면 parseWarnings 노출
+    // (빈 결과 = 실제 데이터 없음 vs 파싱 실패 구분용)
+    const parseWarnings = errors.length > 0 && facts.length === 0
+        ? [`XBRL instance 파싱 중 ${errors.length}건 에러 발생, fact 0건 추출됨. 샘플: ${errors.slice(0, 3).join(" | ")}`]
+        : undefined;
+    return { facts, contexts, labels, entityId, taxonomy, parseWarnings };
+}
+// ── Statement building ─────────────────────────────────
+function resolveLabel(tag, labels) {
+    const fromFile = labels.get(tag);
+    if (fromFile)
+        return fromFile;
+    const fallback = KO_FALLBACK[tag];
+    if (fallback)
+        return fallback;
+    return tag;
+}
+/** 재무제표 본체 fact 만 골라 bucket 별로 인덱싱. */
+function indexCoreFacts(data, fs_div) {
+    const want = fs_div === "consolidated";
+    const idx = new Map();
+    for (const fact of data.facts) {
+        const ctx = data.contexts.get(fact.contextRef);
+        if (!ctx)
+            continue;
+        if (ctx.dimensionCount > 1)
+            continue; // 주석 제외
+        if (ctx.consolidated === null)
+            continue; // segment 없는 것 제외
+        if (ctx.consolidated !== want)
+            continue;
+        if (!ctx.periodBucket)
+            continue;
+        const num = Number(fact.value.replace(/,/g, ""));
+        if (!Number.isFinite(num))
+            continue;
+        const row = idx.get(fact.tag) ?? { current: null, prior: null, priorPrior: null };
+        row[ctx.periodBucket] = num;
+        idx.set(fact.tag, row);
+    }
+    return idx;
+}
+function findPeriods(data, fs_div) {
+    const want = fs_div === "consolidated";
+    const byBucket = { current: null, prior: null, priorPrior: null };
+    for (const ctx of data.contexts.values()) {
+        if (ctx.dimensionCount > 1)
+            continue;
+        if (ctx.consolidated === null || ctx.consolidated !== want)
+            continue;
+        if (!ctx.periodBucket)
+            continue;
+        if (byBucket[ctx.periodBucket])
+            continue;
+        byBucket[ctx.periodBucket] = {
+            end: ctx.endDate ?? ctx.instant,
+            start: ctx.startDate,
+        };
+    }
+    return byBucket;
+}
+export function buildStatements(data, opts) {
+    const idx = indexCoreFacts(data, opts.fs_div);
+    const periods = findPeriods(data, opts.fs_div);
+    function makeTable(tags) {
+        const rows = [];
+        for (const tag of tags) {
+            const v = idx.get(tag);
+            if (!v)
+                continue;
+            if (v.current == null && v.prior == null && v.priorPrior == null)
+                continue;
+            rows.push({
+                tag,
+                label: resolveLabel(tag, data.labels),
+                current: v.current,
+                prior: v.prior,
+                priorPrior: v.priorPrior,
+            });
+        }
+        return { rows };
+    }
+    const statements = {};
+    if (opts.sections.includes("BS"))
+        statements.BS = makeTable(BS_TAGS);
+    if (opts.sections.includes("IS"))
+        statements.IS = makeTable(IS_TAGS);
+    if (opts.sections.includes("CF"))
+        statements.CF = makeTable(CF_TAGS);
+    return { periods, fs_div: opts.fs_div, mode: "whitelist", statements };
+}
+// ── Full (taxonomy-driven) statement builder ───────────
+const SECTION_ROLE = {
+    BS: ["BS"],
+    IS: ["IS", "CI"], // IS 없으면 CI(포괄손익) 로 폴백
+    CF: ["CF"],
+};
+/** presentation linkbase 트리를 기반으로 full 재무제표 구성. 원본 항목 순서/계층 보존. */
+export function buildStatementsFull(data, opts) {
+    if (!data.taxonomy) {
+        throw new Error("buildStatementsFull requires taxonomy — parse with loadTaxonomy:true");
+    }
+    const idx = indexCoreFacts(data, opts.fs_div);
+    const periods = findPeriods(data, opts.fs_div);
+    function pickPresentation(sec) {
+        const wantTypes = SECTION_ROLE[sec];
+        // 우선 동일 fs_div & 첫 매칭 타입 — 여러 role 있을 수 있으니 첫 매치만.
+        for (const t of wantTypes) {
+            const hit = data.taxonomy.presentations.find((p) => p.info.statementType === t && p.info.fs_div === opts.fs_div);
+            if (hit)
+                return hit;
+        }
+        return null;
+    }
+    function makeTable(pres) {
+        const rows = [];
+        for (const node of pres.nodes) {
+            const v = idx.get(node.tag);
+            if (!v)
+                continue;
+            if (v.current == null && v.prior == null && v.priorPrior == null)
+                continue;
+            rows.push({
+                tag: node.tag,
+                label: resolveLabel(node.tag, data.labels),
+                depth: node.depth,
+                current: v.current,
+                prior: v.prior,
+                priorPrior: v.priorPrior,
+            });
+        }
+        return { rows };
+    }
+    const statements = {};
+    for (const sec of opts.sections) {
+        const pres = pickPresentation(sec);
+        if (pres)
+            statements[sec] = makeTable(pres);
+    }
+    // calculation linkbase 검증 — 5원 이상 && 0.1% 이상 차이만 보고 (부동소수 잡음 제거)
+    const validations = validateCalculations(data, idx, opts.fs_div);
+    return { periods, fs_div: opts.fs_div, mode: "full", statements, validations };
+}
+function validateCalculations(data, idx, fs_div) {
+    if (!data.taxonomy)
+        return [];
+    const out = [];
+    const byParent = new Map();
+    for (const rc of data.taxonomy.calculations) {
+        if (rc.info.fs_div !== fs_div)
+            continue;
+        for (const rel of rc.relations) {
+            let list = byParent.get(rel.parent);
+            if (!list) {
+                list = [];
+                byParent.set(rel.parent, list);
+            }
+            list.push(rel);
+        }
+    }
+    const periods = ["current", "prior", "priorPrior"];
+    for (const [parent, rels] of byParent) {
+        const pv = idx.get(parent);
+        if (!pv)
+            continue;
+        for (const period of periods) {
+            const actual = pv[period];
+            if (actual == null)
+                continue;
+            let expected = 0;
+            let missing = 0;
+            for (const r of rels) {
+                const cv = idx.get(r.child);
+                const v = cv?.[period];
+                if (v == null) {
+                    missing++;
+                    continue;
+                }
+                expected += v * r.weight;
+            }
+            if (missing > 0)
+                continue; // 하위 중 일부 결측 → 검증 스킵
+            const diff = actual - expected;
+            const absActual = Math.abs(actual);
+            if (Math.abs(diff) < 5)
+                continue;
+            if (absActual > 0 && Math.abs(diff) / absActual < 0.001)
+                continue;
+            out.push({
+                parent,
+                parent_label: resolveLabel(parent, data.labels),
+                expected,
+                actual,
+                diff,
+                ratio: absActual > 0 ? diff / absActual : 0,
+                period,
+            });
+        }
+    }
+    return out;
+}
+// ── Markdown rendering ─────────────────────────────────
+function fmt(n) {
+    if (n == null)
+        return "-";
+    return n.toLocaleString("ko-KR");
+}
+function renderTable(title, table, periods) {
+    const head1 = periods.current?.end ?? "당기";
+    const head2 = periods.prior?.end ?? "전기";
+    const head3 = periods.priorPrior?.end ?? "전전기";
+    const lines = [
+        `## ${title}`,
+        "",
+        `| 계정과목 | ${head1} | ${head2} | ${head3} |`,
+        "| --- | ---: | ---: | ---: |",
+    ];
+    for (const r of table.rows) {
+        const indent = r.depth && r.depth > 0 ? "&nbsp;".repeat(r.depth * 2) + " " : "";
+        lines.push(`| ${indent}${r.label} | ${fmt(r.current)} | ${fmt(r.prior)} | ${fmt(r.priorPrior)} |`);
+    }
+    return lines.join("\n");
+}
+function renderValidations(vs) {
+    if (vs.length === 0)
+        return "## 계산 검증\n\n✅ 모든 합계 일치 (calculation linkbase 기준).";
+    const lines = ["## 계산 검증", "", `⚠️ ${vs.length}건 불일치 (0.1% 또는 5원 초과).`, ""];
+    lines.push("| 계정 | 기간 | 기재값 | 합산기대값 | 차이 | 비율 |");
+    lines.push("| --- | --- | ---: | ---: | ---: | ---: |");
+    for (const v of vs.slice(0, 20)) {
+        lines.push(`| ${v.parent_label} | ${v.period} | ${fmt(v.actual)} | ${fmt(v.expected)} | ${fmt(v.diff)} | ${(v.ratio * 100).toFixed(2)}% |`);
+    }
+    if (vs.length > 20)
+        lines.push(`| ...(+${vs.length - 20}건) | | | | | |`);
+    return lines.join("\n");
+}
+export function renderMarkdown(st) {
+    const parts = [];
+    const modeLabel = st.mode === "full" ? "full" : "whitelist";
+    parts.push(`# 재무제표 (${st.fs_div === "consolidated" ? "연결" : "별도"}, ${modeLabel})`, "", "※ 값 단위: 원. 표시되지 않은 계정과 모든 기간이 공시에 기재되지 않은 경우 생략.", "");
+    if (st.statements.BS)
+        parts.push(renderTable("재무상태표 (BS)", st.statements.BS, st.periods), "");
+    if (st.statements.IS)
+        parts.push(renderTable("손익계산서 (IS)", st.statements.IS, st.periods), "");
+    if (st.statements.CF)
+        parts.push(renderTable("현금흐름표 (CF)", st.statements.CF, st.periods), "");
+    if (st.validations)
+        parts.push(renderValidations(st.validations), "");
+    return parts.join("\n");
+}

package/build/server/mcp-server.d.ts

@@ -0,0 +1,7 @@
+import { Server } from "@modelcontextprotocol/sdk/server/index.js";
+export interface ServerOptions {
+    apiKey: string;
+    cacheDir?: string;
+    forceRefresh?: boolean;
+}
+export declare function createServer(opts: ServerOptions): Server;