Greek Financial Statements

Greek financial statement generation — P&L, balance sheets, VAT summaries with EGLS integration. Completeness gates prevent partial outputs.

This skill generates professional financial statements for Greek businesses, integrating with the ΕΓΛΣ (Ελληνικό Γενικό Λογιστικό Σχέδιο — Greek General Chart of Accounts) and enforcing strict completeness gates to prevent incomplete or inaccurate output. Every statement is versioned, bilingual (Greek for clients, English for internal), and includes a full audit trail.

Setup

export OPENCLAW_DATA_DIR="/data"
which jq || sudo apt install jq

No external credentials required. Generates financial statements (P&L, balance sheet, cash flow) from data in OPENCLAW_DATA_DIR. Includes a completeness gate that blocks generation if source data is incomplete.

Core Philosophy

• Completeness First: Never generate a statement with incomplete source data — halt and report blockers
• ΕΓΛΣ Native: All accounts classified per Greek Chart of Accounts standards
• Versioned & Immutable: Once issued, a statement is never overwritten — amendments create new versions
• Bilingual Output: Greek labels for client-facing documents, English for internal use
• Balance Sheet Must Balance: Assets must equal equity plus liabilities — halt on any mismatch
• Human Oversight: All generated statements are drafts until a senior accountant reviews and issues them

OpenClaw Commands

Statement Generation

# Generate full financial statement pack (P&L + balance sheet + VAT summary)
openclaw statements generate --afm EL123456789 --period 2026-01

# Generate specific statement type
openclaw statements generate-pl --afm EL123456789 --period 2026-01
openclaw statements generate-balance-sheet --afm EL123456789 --period 2026-01
openclaw statements generate-vat-summary --afm EL123456789 --period 2026-01

# Force partial generation (requires explicit human confirmation)
openclaw statements generate --afm EL123456789 --period 2026-01 --force-partial --confirm

Completeness & Readiness

# Check readiness for a single client
openclaw statements readiness --afm EL123456789 --period 2026-01

# Check readiness across all active clients
openclaw statements readiness-all --period 2026-01

# Show specific blockers for a client
openclaw statements blockers --afm EL123456789 --period 2026-01

Amendments & Versioning

# Create amendment to an existing statement
openclaw statements amend --afm EL123456789 --period 2025-10 --reason "Late supplier invoice discovered"

# View version history for a client period
openclaw statements versions --afm EL123456789 --period 2025-10

# Compare two versions
openclaw statements diff --afm EL123456789 --period 2025-10 --v1 1 --v2 2

Period Comparison & Analysis

# Compare current period to same period last year
openclaw statements compare --afm EL123456789 --period 2026-01 --vs 2025-01

# Compare current period to previous period
openclaw statements compare --afm EL123456789 --period 2026-01 --vs 2025-12

# Flag significant variances (default threshold: 15%)
openclaw statements variance-report --afm EL123456789 --period 2026-01 --threshold 15

Output & Distribution

# Generate client-facing PDF pack
openclaw statements export-pdf --afm EL123456789 --period 2026-01 --language greek

# Generate bilingual PDF (Greek primary, English annotations)
openclaw statements export-pdf --afm EL123456789 --period 2026-01 --bilingual

# Queue statement for client delivery via communication engine
openclaw statements send-to-client --afm EL123456789 --period 2026-01 --via email

Completeness Gate

The completeness gate runs automatically before every statement generation. It checks all required data sources and halts generation if any are incomplete. The gate cannot be bypassed without --force-partial --confirm.

Gate Checks

Completeness_Gate:
  banking_reconciliation:
    check: "Banking reconciliation exists and status is 'complete' for the period"
    source: "/data/clients/{AFM}/compliance/ or /data/banking/"
    blocker_if: "missing or status != complete"
    
  vat_filing:
    check: "VAT filing data exists for the period"
    source: "/data/compliance/vat/{AFM}_{period}_vat_return.xml"
    blocker_if: "missing"
    
  efka_contributions:
    check: "EFKA contribution data exists and status is 'calculated' or 'submitted'"
    source: "/data/efka/"
    blocker_if: "missing or status == 'pending'"
    
  ocr_queue:
    check: "No documents for this client are pending in the OCR queue"
    source: "/data/processing/ocr/queued/"
    blocker_if: "pending_count > 0"
    
  prior_period:
    check: "Prior period statement exists (unless this is the first period)"
    source: "/data/clients/{AFM}/financial-statements/"
    blocker_if: "missing and not first_period"
    warning_if: "prior period has unresolved amendments"

Gate Output

When blocked:

{
  "afm": "EL987654321",
  "period": "2026-02",
  "gate_result": "BLOCKED",
  "blockers": [
    {
      "check": "banking_reconciliation",
      "status": "not_started",
      "resolve_command": "openclaw banking reconcile --afm EL987654321 --period 2026-02"
    },
    {
      "check": "ocr_queue",
      "status": "4 items pending",
      "items": ["invoice_0234.pdf", "receipt_0891.pdf", "invoice_0235.pdf", "bank_charge_0012.pdf"],
      "resolve_command": "openclaw ocr process-queue --afm EL987654321 --priority"
    }
  ],
  "ready_items": ["vat_filing", "efka_contributions"],
  "recommendation": "Resolve blockers before generating statements. Run: openclaw statements blockers --afm EL987654321 --period 2026-02 for details."
}

Blocked results are logged to /data/memory/failures/ with failure_type: completeness_gate_failed.

ΕΓΛΣ — Greek Chart of Accounts Integration

All financial statements use the Greek General Chart of Accounts (ΕΓΛΣ) classification system. Account codes map directly to standard Greek accounting categories.

Account Classes

EGLS_Account_Classes:
  class_1_assets:
    "10": "Εδαφικές εκτάσεις (Land)"
    "11": "Κτίρια - εγκαταστάσεις (Buildings)"
    "12": "Μηχανήματα - τεχνικές εγκαταστάσεις (Machinery)"
    "13": "Μεταφορικά μέσα (Transport)"
    "14": "Έπιπλα - λοιπός εξοπλισμός (Furniture & equipment)"
    "16": "Ασώματες ακινητοποιήσεις (Intangible assets)"
    
  class_2_current_assets:
    "20": "Εμπορεύματα (Merchandise)"
    "21": "Προϊόντα (Finished goods)"
    "24": "Πρώτες ύλες (Raw materials)"
    "25": "Αναλώσιμα (Consumables)"
    "30": "Πελάτες (Trade debtors)"
    "33": "Χρεώστες διάφοροι (Other debtors)"
    "38": "Χρηματικά διαθέσιμα (Cash and equivalents)"
    
  class_4_equity_and_liabilities:
    "40": "Κεφάλαιο (Share capital)"
    "41": "Αποθεματικά (Reserves)"
    "42": "Αποτελέσματα εις νέο (Retained earnings)"
    "44": "Προβλέψεις (Provisions)"
    "45": "Μακροπρόθεσμες υποχρεώσεις (Long-term liabilities)"
    "50": "Προμηθευτές (Trade creditors)"
    "53": "Πιστωτές διάφοροι (Other creditors)"
    "54": "Υποχρεώσεις από φόρους (Tax liabilities)"
    "55": "Ασφαλιστικοί οργανισμοί (Social security payable)"
    
  class_6_expenses:
    "60": "Αγορές (Purchases)"
    "61": "Μεταβολή αποθεμάτων (Inventory changes)"
    "62": "Παροχές τρίτων (Third-party services)"
    "63": "Φόροι - τέλη (Taxes and duties)"
    "64": "Λοιπά έξοδα (Other expenses)"
    "65": "Τόκοι και συναφή έξοδα (Interest and related)"
    "66": "Αποσβέσεις (Depreciation)"
    
  class_7_income:
    "70": "Πωλήσεις εμπορευμάτων (Sales of merchandise)"
    "71": "Πωλήσεις προϊόντων (Sales of finished goods)"
    "73": "Πωλήσεις υπηρεσιών (Service revenue)"
    "74": "Επιχορηγήσεις - επιδοτήσεις (Grants and subsidies)"
    "75": "Λοιπά έσοδα (Other income)"
    "76": "Έσοδα κεφαλαίων (Investment income)"

P&L Structure — Αποτελέσματα Χρήσεως

PL_Structure:
  revenue:
    label_gr: "Κύκλος εργασιών"
    label_en: "Revenue / Turnover"
    accounts: ["70", "71", "73"]
    
  other_income:
    label_gr: "Λοιπά συνήθη έσοδα"
    label_en: "Other ordinary income"
    accounts: ["74", "75", "76"]
    
  cost_of_sales:
    label_gr: "Κόστος πωλήσεων"
    label_en: "Cost of sales"
    accounts: ["60", "61"]
    
  gross_profit:
    label_gr: "Μικτό κέρδος"
    label_en: "Gross profit"
    calculation: "revenue + other_income - cost_of_sales"
    
  operating_expenses:
    label_gr: "Λειτουργικά έξοδα"
    label_en: "Operating expenses"
    accounts: ["62", "63", "64", "66"]
    
  operating_profit:
    label_gr: "Λειτουργικά αποτελέσματα"
    label_en: "Operating profit"
    calculation: "gross_profit - operating_expenses"
    
  financial_expenses:
    label_gr: "Χρηματοοικονομικά έξοδα"
    label_en: "Financial expenses"
    accounts: ["65"]
    
  net_profit_before_tax:
    label_gr: "Κέρδη προ φόρων"
    label_en: "Net profit before tax"
    calculation: "operating_profit - financial_expenses"
    
  income_tax:
    label_gr: "Φόρος εισοδήματος"
    label_en: "Income tax"
    rate: "22% for AE/EPE, graduated for OE/EE"
    
  net_profit:
    label_gr: "Καθαρά κέρδη μετά φόρων"
    label_en: "Net profit after tax"
    calculation: "net_profit_before_tax - income_tax"

Balance Sheet Structure — Ισολογισμός

Balance_Sheet_Structure:
  assets:
    label_gr: "ΕΝΕΡΓΗΤΙΚΟ"
    label_en: "ASSETS"
    
    fixed_assets:
      label_gr: "Πάγια στοιχεία ενεργητικού"
      label_en: "Fixed assets"
      accounts: ["10", "11", "12", "13", "14", "16"]
      show: "gross_value, accumulated_depreciation, net_book_value"
      
    current_assets:
      label_gr: "Κυκλοφοριακά στοιχεία ενεργητικού"
      label_en: "Current assets"
      
      inventories:
        label_gr: "Αποθέματα"
        label_en: "Inventories"
        accounts: ["20", "21", "24", "25"]
        
      receivables:
        label_gr: "Απαιτήσεις"
        label_en: "Receivables"
        accounts: ["30", "33"]
        
      cash:
        label_gr: "Χρηματικά διαθέσιμα"
        label_en: "Cash and equivalents"
        accounts: ["38"]
  
  equity_and_liabilities:
    label_gr: "ΠΑΘΗΤΙΚΟ"
    label_en: "EQUITY & LIABILITIES"
    
    equity:
      label_gr: "Ίδια κεφάλαια"
      label_en: "Equity"
      
      share_capital:
        label_gr: "Κεφάλαιο"
        label_en: "Share capital"
        accounts: ["40"]
        
      reserves:
        label_gr: "Αποθεματικά"
        label_en: "Reserves"
        accounts: ["41"]
        
      retained_earnings:
        label_gr: "Αποτελέσματα εις νέο"
        label_en: "Retained earnings"
        accounts: ["42"]
        
    provisions:
      label_gr: "Προβλέψεις"
      label_en: "Provisions"
      accounts: ["44"]
      
    long_term_liabilities:
      label_gr: "Μακροπρόθεσμες υποχρεώσεις"
      label_en: "Long-term liabilities"
      accounts: ["45"]
      
    current_liabilities:
      label_gr: "Βραχυπρόθεσμες υποχρεώσεις"
      label_en: "Current liabilities"
      
      suppliers:
        label_gr: "Προμηθευτές"
        label_en: "Trade creditors"
        accounts: ["50"]
        
      other_creditors:
        label_gr: "Πιστωτές διάφοροι"
        label_en: "Other creditors"
        accounts: ["53"]
        
      tax_liabilities:
        label_gr: "Υποχρεώσεις από φόρους"
        label_en: "Tax liabilities (VAT, income tax)"
        accounts: ["54"]
        
      social_security:
        label_gr: "Ασφαλιστικοί οργανισμοί"
        label_en: "Social security payable (EFKA)"
        accounts: ["55"]

  validation:
    rule: "total_assets MUST equal total_equity_and_liabilities"
    on_mismatch: "HALT — do not issue. Log high-priority failure. Alert senior accountant."
    never: "Never auto-correct a balance sheet mismatch. Never issue an unbalanced statement."

Versioning & Amendments

Version Rules

Every statement generation creates a new version. Versions are immutable once created.

Versioning:
  first_generation:
    version: 1
    status: "draft"
    transitions: "draft → issued (by senior_accountant review)"
    
  amendment:
    version: "previous_version + 1"
    status: "draft"
    requires: "reason text, reference to what changed"
    preserves: "all prior versions remain in directory"
    
  file_naming:
    json: "{AFM}_{period}_{type}_v{N}.json"
    pdf: "{AFM}_{period}_{type}_v{N}.pdf"
    examples:
      - "EL123456789_2026-01_pl_v1.json"
      - "EL123456789_2026-01_balance-sheet_v1.json"
      - "EL555444333_2025-10_pl_v2.json"  # Amendment

Statement Index

Each client maintains a statement index at /data/clients/{AFM}/financial-statements/index.json:

{
  "afm": "EL123456789",
  "statements": [
    {
      "period": "2026-01",
      "type": "pl",
      "version": 1,
      "status": "issued",
      "issued_at": "2026-02-10T14:30:00Z",
      "issued_by": "m.papadopoulos",
      "filename": "EL123456789_2026-01_pl_v1.json"
    },
    {
      "period": "2026-01",
      "type": "balance-sheet",
      "version": 1,
      "status": "issued",
      "issued_at": "2026-02-10T14:30:00Z",
      "issued_by": "m.papadopoulos",
      "filename": "EL123456789_2026-01_balance-sheet_v1.json"
    }
  ]
}

Amendment Workflow

Amendment_Process:
  step_1: "Identify the item requiring amendment (e.g., late invoice)"
  step_2: "Load the current latest version for the period"
  step_3: "Apply the correction to the affected accounts"
  step_4: "Recalculate all derived totals (gross profit, net profit, retained earnings)"
  step_5: "Validate balance sheet still balances after amendment"
  step_6: "Create new version file with amendment metadata"
  step_7: "Update index.json with new version entry"
  step_8: "Generate amendment PDF marked as Τροποποίηση (Amendment)"
  step_9: "Log episode to /data/memory/episodes/ with episode_type: amendment_issued"
  
  amendment_metadata:
    reason: "Free text describing why the amendment was needed"
    original_version: "Reference to the version being amended"
    changes: "Line-by-line diff of what changed"
    impact: "Net effect on profit/loss and balance sheet"
    discovered_date: "When the error/omission was discovered"

Period Comparison

Variance Analysis

Variance_Analysis:
  comparison_types:
    year_over_year: "Same period current year vs prior year"
    sequential: "Current period vs immediately prior period"
    budget_vs_actual: "Actual figures vs budget (when budget exists)"
    
  variance_calculation:
    absolute: "current_amount - comparison_amount"
    percentage: "((current_amount - comparison_amount) / comparison_amount) * 100"
    
  significance_threshold:
    default: "15%"
    configurable: "--threshold N"
    categories:
      - "SIGNIFICANT: variance >= threshold"
      - "NOTABLE: variance >= threshold/2 and < threshold"
      - "NORMAL: variance < threshold/2"
      
  output_format:
    grouping: "By category (revenue, cost of sales, operating expenses)"
    labels: "Greek account label alongside English label"
    presentation: "Plain English suitable for accounting assistant"

Output Formats

Machine-Readable JSON

Written to /data/clients/{AFM}/financial-statements/:

{
  "afm": "EL123456789",
  "client_name": "ALPHA TRADING AE",
  "period": "2026-01",
  "type": "pl",
  "version": 1,
  "status": "draft",
  "generated_at": "2026-02-10T14:00:00Z",
  "generated_by": "openclaw-greek-financial-statements",
  "revenue": {
    "70_goods_sales": {"label_gr": "Πωλήσεις εμπορευμάτων", "amount": 28400.00},
    "73_service_revenue": {"label_gr": "Πωλήσεις υπηρεσιών", "amount": 18920.00},
    "total": 47320.00
  },
  "cost_of_sales": {
    "60_materials": {"label_gr": "Αγορές", "amount": 14200.00},
    "total": 14200.00
  },
  "gross_profit": 33120.00,
  "operating_expenses": {
    "62_services": {"label_gr": "Παροχές τρίτων", "amount": 4800.00},
    "64_staff": {"label_gr": "Λοιπά έξοδα", "amount": 9200.00},
    "66_depreciation": {"label_gr": "Αποσβέσεις", "amount": 1200.00},
    "total": 15200.00
  },
  "operating_profit": 17920.00,
  "net_profit": 17920.00,
  "completeness_gate": {
    "banking_reconciliation": "complete",
    "vat_filing": "prepared",
    "efka_contributions": "calculated",
    "ocr_queue": "clear"
  }
}

Client-Facing PDF

Written to /data/reports/client/:

PDF_Layout:
  header:
    title_gr: "ΑΠΟΤΕΛΕΣΜΑΤΑ ΧΡΗΣΕΩΣ" # or "ΙΣΟΛΟΓΙΣΜΟΣ"
    title_en: "Profit & Loss Statement" # or "Balance Sheet"
    client_name: "ALPHA TRADING AE"
    afm: "EL123456789"
    period: "Ιανουάριος 2026 / January 2026"
    version: "v1"
    
  body:
    format: "Greek labels primary, English in parentheses"
    currency: "EUR with € symbol"
    decimal_format: "European (comma as decimal separator in Greek version)"
    
  footer:
    disclaimer: "Prepared with automated assistance. Should be reviewed by a licensed accountant before reliance."
    generated_at: "Timestamp in Europe/Athens timezone"
    skill_version: "openclaw-greek-financial-statements v1.0.0"
    
  amendment_marking:
    if_amendment: "Clearly marked as ΤΡΟΠΟΠΟΙΗΣΗ (Amendment)"
    reference: "References original version number and issue date"
    changes_summary: "Brief description of what changed"

Data Sources

Read Locations

Data_Sources:
  banking_reconciliation:
    path: "/data/clients/{AFM}/compliance/"
    also: "/data/banking/"
    fields: "opening_cash, closing_cash, total_income, total_expenses, status"
    
  vat_filing:
    path: "/data/compliance/vat/"
    filename: "{AFM}_{YYYYMM}_vat_return.xml"
    fields: "output_vat, input_vat, net_vat_payable, vat_rate_breakdown"
    
  efka_contributions:
    path: "/data/efka/"
    fields: "employer_contributions, employee_deductions, total_payroll_gross"
    
  client_documents:
    path: "/data/clients/{AFM}/documents/"
    fields: "Processed invoices, receipts, contracts with amounts and ΕΓΛΣ codes"
    
  prior_statements:
    path: "/data/clients/{AFM}/financial-statements/"
    fields: "index.json for version history, prior period JSON for comparison"

Write Locations

Output_Locations:
  json_statements:
    path: "/data/clients/{AFM}/financial-statements/"
    files: "{AFM}_{period}_{type}_v{N}.json"
    also: "index.json (updated with new entry)"
    
  pdf_reports:
    path: "/data/reports/client/"
    files: "{AFM}_{period}_financial-pack_v{N}.pdf"
    
  episodes:
    path: "/data/memory/episodes/"
    types: ["statement_generated", "amendment_issued", "readiness_checked"]
    
  failures:
    path: "/data/memory/failures/"
    types: ["completeness_gate_failed", "balance_sheet_mismatch", "generation_error"]

Error Handling

Balance Sheet Mismatch

Balance_Sheet_Mismatch:
  detection: "total_assets != total_equity_and_liabilities"
  action: "HALT immediately — never issue"
  logging:
    priority: "HIGH"
    destination: "/data/memory/failures/"
    failure_type: "balance_sheet_mismatch"
    fields: ["total_assets", "total_equity_and_liabilities", "difference"]
  alert: "Notify senior accountant via dashboard"
  suggestions:
    - "Check for unrecorded liabilities"
    - "Check for misclassified accounts between asset and liability classes"
    - "Check for data entry errors in source documents"
    - "Verify that all bank reconciliation items have been processed"
  never: "Never auto-correct the difference. Never issue an unbalanced statement as draft."

Missing Prior Period

Missing_Prior_Period:
  first_period:
    action: "Proceed — this is expected for newly onboarded clients"
    note: "Comparison features disabled for first period"
    
  gap_in_periods:
    action: "WARN — allow generation but flag the gap"
    note: "Prior period comparison will show 'prior period unavailable'"

Integration with Other Skills

Meta-Skill Integration

# Monthly process includes statement generation
openclaw greek monthly-process --client EL123456789 --period 2026-01
# → Triggers completeness gate → generates statements if ready

# End-of-year process
openclaw greek annual-close --client EL123456789 --year 2025
# → Generates annual P&L + balance sheet + annual summary

Dashboard Integration

# Statement readiness feeds into dashboard compliance scoring
openclaw dashboard refresh --include-statement-readiness

# Statement generation events appear in dashboard activity feed

Client Communication Integration

# Send statement pack to client after senior accountant approval
openclaw comms draft --afm EL123456789 --type monthly-statements --period 2026-01
# → Attaches PDF statement pack to bilingual cover letter

Analytics Integration

# Statement data feeds into trend analysis and benchmarking
openclaw analytics portfolio-trends --metric revenue --periods 12
# → Reads from /data/clients/{AFM}/financial-statements/ across all clients

Professional Liability

Every generated statement includes:

• A disclaimer noting automated preparation
• A recommendation for licensed accountant review
• The version number and generation timestamp
• The completeness gate results at time of generation

Statements are generated as drafts by default. Only a user with senior_accountant role or above may change status to issued through the review workflow.