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Overview

Point-in-time reporting per business entity, in four variants: a single snapshot or one column per month-end, each returning either the category totals (summary) or the full statement with per-account detail.

Provider keys only. A partner key is refused with 403 ENDPOINT_NOT_AVAILABLE.

A balance sheet is a position on a date, not activity over a range, so these operations take an as_of_date rather than a start_date / end_date pair. Balances accrue from the entity’s inception; there is no window they accumulate over.