Financial Statement Yearend

What this template is

This is not a UI widget. It is a page template in the Paper document family — a WeasyPrint print stylesheet (paper-financial-yearend) that renders a complete set of statutory year-end financial statements to PDF. Its layout decisions were deep-extracted from two real sources: a private compilation-engagement template (docx) and a genuine PwC-audited financial-statement PDF. Every geometry value, rule weight, and column ratio below traces to one of those two documents, via the token map in research/financial-statement-yearend-token-map.md.

The register it reproduces is the Canadian compilation-engagement register — statements issued under CSRS 4200, historically titled "Notice to Reader." The template reproduces that register's visual conventions; whether a given document satisfies the standard is an engagement question for the practitioner, not a property of the stylesheet.

When to use

• A statutory year-end statement set. Balance sheet, income statement, changes in equity, cash flows, and accompanying notes, assembled into one bound PDF with a cover.
• The compilation / audited look. Symmetric 1in margins, portrait letter, pure black ink on white — restrained, dense, and formal. If the document is meant to sit beside a Big-Four deliverable without looking out of place, this is the register.

When not to use

• Management-reporting or dashboard-style financial documents. That is financial-report-layout — a sibling family, deliberately not the same register. The two differ in geometry, density, and tone; do not mix conventions between them.
• Legal instruments with fill-in zones. Signature-and-form documents belong to the legal families: legal-subscription-agreement, legal-prospectus, legal-agency-suite.
• Multi-document navigation shells. Assembling several documents behind a clickable table of contents is interactive-pdf-binder.

Variants

Seven variants cover the full statement set, from cover page to signature block. Names and descriptions below are the recipe's own.

Variant	What it renders
cover	Title block (entity 16pt / "FINANCIAL STATEMENTS" 14pt / period), currency line, assurance-caveat box, draft/version stamp in a @top-right margin box on a named cover page (page-1 only).
statement-financial-position	Balance sheet — one continuous 3-column table (label 55% / value 22.5% / 22.5%, equal value-column widths).
statement-income	Statement of income/loss — same 3-column convention.
statement-equity	Statement of changes in equity/partners' capital — 4- or 5-column stacked roll-forward (40/20×3 or 36/16×4).
statement-cash-flow	Statement of cash flows — same 3-column convention as financial-position.
notes	Note blocks (h4 10pt bold); the ONLY section carrying page numbers (@bottom-center "- N -"), per this bundle's own adopted-from-legal-agreements convention.
signature-block	Side-by-side drawn-rule signature table (hairline bottom border, not underscores), cells 44% / 12% / 44%.

Page geometry

Portrait letter with symmetric 1in margins — the widest standard margin in the Paper family table (compare the legal-agreement family's 0.75in). Three tokens carry the geometry:

• {paper.semantic.financial-statement-yearend.page-margin}
• {paper.semantic.financial-statement-yearend.header-distance}
• {paper.semantic.financial-statement-yearend.footer-distance}

The cover renders as a named page-1-only page: the draft/version stamp lives in a @top-right margin box that exists on that page alone, so a final render drops the stamp without touching content flow.

Rule-weight ladder

Financial statements speak in rules — a subtotal, a column header, and a grand total are distinguished by border weight, not by color or fill. This family draws its rules from the Paper pillar's shared 4-step rule-weight ladder (hairline 0.5pt / light 0.75pt / standard 1pt / emphasis 1.5pt), through six dedicated semantic tokens:

Token	Role
…running-header-rule-width	Rule under the running page header
…header-row-rule	Column-header row in statement tables
…subtotal-rule	Section subtotals within a statement
…grand-total-rule-top	Rule above a statement's grand total
…grand-total-rule-bottom	Rule below a statement's grand total
…signature-rule	Drawn signature line in the signature-block variant

Grand totals carry separate top and bottom rule tokens — the top and bottom weights of a total row are independently addressable rather than one shared border value. The signature rule is a drawn hairline bottom border on the table cell — explicitly not a run of underscore characters, which reflow unpredictably and read as fill-in blanks rather than a rule.

All six tokens resolve at Tokens — Paper tier.

Typography

Two zones carry dedicated type tokens: the cover title block and the running page header.

Title block (cover). Entity name at 16pt, the "FINANCIAL STATEMENTS" report heading at 14pt, and the period line — via …title-entity-type, …title-report-heading-type, and …title-subtitle-type.

Running header. Every content page repeats entity, statement title, and currency line through three running-header type tokens — …running-header-entity-type, …running-header-statement-type, …running-header-currency-type — implemented with CSS GCPM running()/element() so the header content is lifted from the page's own heading structure rather than duplicated by hand.

Notes. Note headings are h4, 10pt bold. The 10pt body size is inferred from the source docx rather than explicitly extracted (the relevant style carries no w:sz) — see open question oq-1 below before treating it as final.

Ink is a single token — …ink — pure black-on-white, no tints. The Paper pillar's document-families table records this family's body face as Calibri / Carlito, the statutory sans.

Statement tables

The three flow statements (financial position, income, cash flow) share one convention: a single continuous 3-column table — label 55%, two equal value columns at 22.5% each (current and comparative period). The equity statement is the exception: a stacked roll-forward at 4 or 5 columns (40/20×3 or 36/16×4).

Seven tokens parameterize table internals:

• …column-label-width, …column-value-width — the 55 / 22.5 / 22.5 split
• …cell-pad-x, …cell-pad-y — cell padding
• …num-min-width — minimum width of numeric cells (105px), so a narrow render cannot reflow a figure into a misreadable wrap
• …indent-1, …indent-2 — the two line-item indent levels (sub-account and sub-sub-account nesting)

Numeric cells are right-aligned with tabular-nums, so digits align in columns regardless of the figures rendered.

Pagination and running headers

Only the notes section carries page numbers — @bottom-center, rendered as "- N -". This is a deliberate adoption from this workspace's legal-agreement family rather than the PwC sample's own bare-digit / bottom-right convention — an intentional cross-family consistency choice, recorded as open question oq-2 so the trade-off stays visible. The statements themselves are unnumbered, matching the source register's convention of numbering only the notes.

Accessibility in print

This is a static print document — no interaction states, no focus order, no keyboard behaviour. It renders to PDF via WeasyPrint. The recipe's accessibility posture (WCAG 2.2 AA target) is about the structure and legibility of the rendered document:

• Statement tables are real tables. Each uses <table><caption> naming the statement and period, so the table's identity survives into the PDF's structure rather than living only in visual layout.
• Numbers cannot misread under reflow. Numeric cells are right-aligned with tabular-nums and a 105px minimum width, preventing reflow-induced misreading of figures.
• Running headers are decorative to assistive tech — correctly. They are implemented via CSS GCPM running()/element(); the entity/statement/currency information is already present in the page's own heading structure, so the print engine's exclusion of the running header from the accessibility tree removes duplication rather than information.

Claims beyond these — screen-reader behaviour in specific PDF viewers, tagged-PDF conformance levels — are not made by the recipe and are not made here.

Open questions

Carried verbatim from the recipe so consumers can weigh them:

• oq-1 — The 10pt body size is inferred from the source docx, not explicitly extracted (no w:sz on the relevant style). Verify against a future source revision before treating it as definitively final.
• oq-2 — The page-number convention (@bottom-center "- N -", Notes section only) was deliberately adopted from this workspace's legal-agreement family rather than the PwC sample's own bare-digit/bottom-right convention — an intentional cross-family consistency choice, not an oversight.

Related

• Paper — the print token pillar — rule-weight ladder, two-tier typography, page geometry across all document families
• financial-report-layout — the sibling financial family in the management-reporting register
• legal-subscription-agreement, legal-prospectus, legal-agency-suite — the legal document families
• interactive-pdf-binder — multi-document PDF navigation
• Tokens — Paper tier — all 23 paper.semantic.financial-statement-yearend.* tokens resolved