Computed balance sheet + P&L for a fiscal year, from the journal (CompanyMember).

Aggregates every posted GL journal line whose posting date falls in the fiscal year's window, classifies each account against the chart of accounts, and reports problems (unbalanced trial balance, unclassified accounts, year-not-opened, mixed currency). Read-only and distinct from the uploaded balance-sheet snapshots (GET .../balance-sheets): nothing here reads a snapshot. fiscal_year optional → the latest FY with journal data. month (YYYY-MM, inside the FY — 422 otherwise) narrows the statement to one month: the balance sheet stays cumulative (as of month end, YTD equity fold) while the P&L + cash flow cover that month's flows. Explicit non-member company_id → 403.

The cut — a line is included because its posting_date falls inside the fiscal year's own window, read off the gl_fiscal_year row; the response's fiscal_year_cut says so (method="posting_date_window", dates = that window; the aggregated window is period_start..period_end, narrower when month-scoped, ZET-166). The /gl/reports/* family cuts by the line's stamped fiscal_year_id FK instead. Both read the same window, so they agree on where the year starts and ends; they can still differ on a line dated outside the year it is stamped to.