Return annual-accounts filings (financial statements) for a company, normalised by `period_end` with pre-computed download URLs.
**When to use.** This is the accounts-specific read. Use `get_financials` - NOT `list_filings(category='accounts')` - when the user asks about financial statements, annual reports, P&L, balance sheet, or 'latest accounts': this tool normalises the fiscal-period shape across registries and pre-computes `source_url` / `document_id` so callers don't need a second `get_document_metadata` round-trip. Call `fetch_document` on the returned `document_id` to read the actual XBRL / XHTML / PDF bytes; this tool only returns metadata.
**Behaviour.** Read-only, idempotent, no side effects. Rate limits inherited from the tier: anonymous 20/min, pro 180, max 900, enterprise 3000. The whole accounts history is walked per query (late-filed amendments can land out of order), which may take 1-3s.
Each item has `period_end` (fiscal-period end date, the primary sort key a user thinks in), optional `period_start` / `registration_date`, a `document_id` that can be passed to `fetch_document`, `document_format` (e.g. XBRL XML, XHTML, PDF - may be empty when the upstream negotiates format on fetch), `source_url` for direct download, and `jurisdiction_data` carrying raw upstream fields verbatim. Results are newest-first.
Filters: `year=YYYY` keeps periods ending in that calendar year; `period_end=YYYY-MM-DD` pinpoints a single period (takes precedence over `year`). `limit` caps the post-filter slice - omit to return all matches.
If the adapter doesn't implement `list_filings` at all, this returns 501. Per-country caveats (ID format, document format availability, whether bodies are paid) - call `list_jurisdictions({jurisdiction:"<code>"})`.