financial-model FinancialModel

Balance sheet assets. Monetary values are in the model's declared `currency` and non-negative.

Balance sheet. Invariant (not enforced by JSON Schema): `assets.total_assets == liabilities.total_liabilities + equity.total_equity`. Consumers should validate this equality at load time.

Cash flow statement. Components may be positive or negative (inflows vs outflows). Invariant (not enforced by JSON Schema): `net_change ≈ operating + investing + financing`. Consumers should verify consistency at load time.

Balance sheet equity. `total_equity` may be negative if accumulated losses exceed paid-in capital; therefore no non-negativity constraint is imposed.

A financial model assumption.

Typed custom extension data for `FinancialModel`. Bundles UNSTARTER-specific concerns (German GmbH formation costs, Wandeldarlehen scenarios, German payroll burden, per-employee tool stack). Flagged for future decomposition into separate jurisdiction- or concern-scoped extensions; kept as a single struct in the current schema for pragmatic reasons.

Founder equity contribution details.

Type of founder contribution at formation. Distinct from `AccountType` (bank account category). `FounderContributionType` describes *how* a founder capitalizes an entity; `AccountType` describes *what kind* of bank account holds funds.

Foreign exchange reference rates.

German employer payroll burden (Sozialversicherung).

Income statement. A "complete" income statement carries `revenue`, `cost_of_revenue`, `operating_expenses`, and `net_income`. `gross_profit` and `operating_income` are derived aggregates and kept optional so stripped-down snapshots (e.g. pre-revenue) can still be expressed. `revenue`, `cost_of_revenue`, and operating expense sub-totals are non-negative. `gross_profit`, `operating_income`, and `net_income` may be negative (losses) and therefore carry no range bound.

Insurance cost details.

ISO 4217 currency code.

ISO 8601 date (YYYY-MM-DD).

Balance sheet liabilities. Monetary values are in the model's declared `currency` and non-negative.

Monthly recurring expenses after GmbH formation. Each field is a monthly amount in the model's declared `currency`. Fields suffixed `_per_user` or `_per_employee` are unit costs, not totals. Fields suffixed `_amortized` represent annual costs expressed as a monthly equivalent (annual / 12).

Monthly recurring expenses before GmbH formation. Each field is a monthly amount in the model's declared `currency`. Fields suffixed `_amortized` represent annual costs expressed as a monthly equivalent (annual cost / 12) so they can be summed alongside true monthly recurring line items.

One-time formation and setup expenses. All amounts are paid once, at or around company formation (notarization, Handelsregister filing, Stammkapital deposit, developer-platform registration). These are distinct from `MonthlyRecurringExpensesPost*` (ongoing operational stack) and from product-side costs (COGS, hosting, API tokens), which live on the `IncomeStatement` tree.

Operating expenses breakdown. Monetary amounts are in the model's declared `currency`. Sub-totals are non-negative; net values that can be negative belong on `IncomeStatement`.

Path-based cross-reference relative to .corpospec/ root. Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`

Per-employee monthly tool costs. Each field is a per-employee monthly amount in the model's declared `currency`. `total_per_employee` is an input (stated figure), not a derived computation — consumers may cross-check against the sum of siblings but the field is canonical as recorded.

A time period with start and end dates.

Period type discriminator.

Valuation cap range for a Wandeldarlehen / convertible. Both bounds are monetary amounts in the enclosing `WandeldarlehenScenarios.currency`. `min <= max` is expected but not enforced by JSON Schema.

A single Wandeldarlehen dilution scenario. `dilution_pct` and `founder_post_conversion_pct` are **percentages** in `[0.0, 100.0]` (e.g. `11.8` means 11.8%), not ratios in `[0, 1]`. This differs from `WandeldarlehenScenarios.discount` and `WandeldarlehenScenarios.interest_rate`, which are ratios.

Pre-seed Wandeldarlehen (convertible loan) scenario modelling.