> ## Documentation Index
> Fetch the complete documentation index at: https://docs.encoreos.io/llms.txt
> Use this file to discover all available pages before exploring further.

# Financial Statements

> Access the Financial Statements hub with tabbed views for Balance Sheet, Statement of Activities, Cash Flow, and Functional Expenses in Finance & Revenue.

Financial Statements is a tabbed hub page that consolidates the Balance Sheet, Statement of Activities, Cash Flow Statement, and Functional Expenses report into a single navigable interface. Route: `/fa/reports/statements`.

## Overview

The Financial Statements Hub is accessible at `/fa/reports/statements` and requires permission `fa.reports.view`. The component (`FinancialStatementsHubPage`) uses `useTabUrlState` to sync the active tab with a `?tab=` URL parameter. Valid tabs (from `VALID_TABS`):

| Tab key                | Label                   |
| ---------------------- | ----------------------- |
| `balance-sheet`        | Balance Sheet           |
| `statement-activities` | Statement of Activities |
| `cash-flow`            | Cash Flow               |
| `functional-expenses`  | Functional Expenses     |

Each tab content is lazy-loaded: `BalanceSheetContent`, `StatementOfActivitiesContent`, `CashFlowContent`, `FunctionalExpensesContent`. A `TabFallback` skeleton is shown while loading.

Statement template management is available at `/fa/reports/statements/templates/new` (create) and `/fa/reports/statements/templates/:templateId/edit` (edit), both gated behind `fa.statement-templates.create` and `fa.statement-templates.update` respectively.

## Who it's for

Requires permission `fa.reports.view`.

## Before you start

* You must have `fa.reports.view` permission.
* The general ledger must contain posted entries for meaningful report data.

## Steps

1. Navigate to **Finance → Reports → Financial Statements** (`/fa/reports/statements`).
2. Select a tab: **Balance Sheet**, **Statement of Activities**, **Cash Flow**, or **Functional Expenses**.
3. The selected tab content lazy-loads and renders the report.
4. The active tab is reflected in the URL (`?tab=<key>`) for bookmarking.

## Key concepts

| Concept                       | Description                                                                     |
| ----------------------------- | ------------------------------------------------------------------------------- |
| `useTabUrlState`              | Hook syncing active tab with URL `?tab=` parameter                              |
| `VALID_TABS`                  | `['balance-sheet', 'statement-activities', 'cash-flow', 'functional-expenses']` |
| `StatementTemplateWizardPage` | Wizard for creating/editing statement report templates                          |

## Related

<Columns cols={2}>
  <Card title="Finance & Revenue" icon="building-columns" href="/fa/overview">
    Finance & Revenue core overview.
  </Card>

  <Card title="Governance & parity" icon="scale-balanced" href="/governance/index" />
</Columns>

<Note>
  This page documents shipped product behavior. It is not medical, legal, or
  billing advice. Verify against your organization's policies and applicable
  regulations before using it for clinical, compliance, or billing decisions.
  Protected health information (PHI) shown in the product is governed by your
  tenant's access controls and is never exposed in this documentation.
</Note>

<Accordion title="Documentation sources">
  * src/routes/fa.tsx
  * src/cores/fa/pages/FinancialStatementsHubPage.tsx
</Accordion>