Financial Reporting System

The reporting system in Lana serves two distinct purposes: real-time financial statements for operational management and file-based regulatory reports for compliance. These two paths use different data sources and generation mechanisms but share the same underlying accounting data.

Two Reporting Paths

Real-Time Financial Statements

The trial balance, balance sheet, and profit and loss statement are generated in real time directly from the Cala double-entry ledger. They are always up-to-date and reflect the current state of all accounts. These are available immediately through the admin panel and GraphQL API without any batch processing.

See Financial Reports for details on each statement.

File-Based Regulatory Reports

Regulatory reports are generated by Rust report jobs that run the Postgres dbt project and render files from the Postgres data warehouse. These reports are generated on schedule or on demand, and the output files are stored in cloud storage for download.

Regulatory Report Pipeline

The pipeline has three stages:

1. Source loading: The outbox relay populates Postgres warehouse tables from public events emitted by the application.

2. Transform: dbt models transform the warehouse data into report-ready output relations. The models are organized in three tiers:

   • Staging: Clean and normalize raw source data.
   • Intermediate: Apply business logic, reconstruct entity state from event streams, and calculate regulatory classifications and risk categories.
   • Output: Final report tables with the exact columns and formats required by each regulatory norm.

3. File Generation: Rust report jobs read from the dbt output relations and produce the actual report files (CSV, XML, or fixed-width text). Files are uploaded to storage at the path reports/{run_id}/{norm}/{report_name}.{extension}.

Report Run Lifecycle

Each report generation execution is tracked as a Report Run with its own lifecycle:

Status	Description
Queued	Report run triggered, waiting for a Lana job to start
Running	The Rust report pipeline is running dbt and generating files
Success	All report files generated and uploaded to cloud storage
Failed	Pipeline encountered an error; check application job logs for details

Report runs can be triggered two ways:

• Scheduled: An automatic cron schedule runs every two hours.
• Manual: An operator clicks "Generate Report" in the admin panel, which triggers the pipeline immediately.

Report run state and generated files are persisted directly by the Rust job. The admin panel shows real-time status updates via GraphQL subscriptions.

Regulatory Report Categories

NRP-41: Credit Reference Information

17 sub-reports covering loan portfolio details for the SSF (Superintendencia del Sistema Financiero). Includes borrower information, credit references, collateral details (various guarantee types), expense references, cancelled references, corporate shareholders, and board of directors data. Output in XML (with XSD validation) and CSV.

NRP-51: Financial/Accounting Information

8 sub-reports covering account balances and financial positions: account balances, foreign deposits, off-balance-sheet data, foreign securities, guaranteed loans, guaranteed endorsements, subordinated debt, and projected balance. Output in XML and CSV.

NRSF-03: Deposit Insurance

9 sub-reports for the deposit guarantee fund: customer data, deposits, customer documents, account holders, branches, products, officers and employees, guaranteed deposit summary, and adjustments. Output in CSV and fixed-width text (for SSF submission).

UIF-07: Financial Intelligence Unit

Daily electronic transactions log for anti-money laundering compliance. Output in CSV.

Internal/Operational Reports

Non-regulatory reports for internal analysis: net risk calculation, loan account statements, payment history, active loan listing, and loan portfolio reports. Output in CSV.

Downloading Report Files

After a successful report run:

1. Navigate to the reporting section in the admin panel.
2. Select the completed report run.
3. Click the download link for the desired report file.
4. The system generates a presigned URL from cloud storage, valid for a limited time.
5. The browser downloads the file directly from cloud storage.

Related Documentation

• Financial Reports - Trial balance, balance sheet, and P&L details

Admin Panel Walkthrough: Regulatory Reports

Regulatory reports are generated asynchronously. After triggering a run, operators should monitor state transitions (queued -> running -> success/failed) and only generate download links after successful completion.

Step 1. Open regulatory reporting and click Generate Report.

Verification checklist:

• report run appears in the list,
• status updates are reflected in UI,
• download links are generated only when run state is successful.