{"L1_core": {"domain": "accounting", "category": "financial_statement", "entity_type": "document", "subcategory": "balance_sheet"}, "L5_metadata": {"updated": "2026-01-02", "version": "2.0"}, "L3_relations": {"parent": "financial_statements", "related": ["income_statement", "cash_flow", "equity_changes"], "feeds_into": ["financial_ratios", "analysis"]}, "L2_accounting": {"standards": {"international": ["IAS 1", "IFRS 18", "IASB Framework"], "jurisdictions": {"UK": {"standard": "UK GAAP / FRS 102", "authority": "FRC"}, "USA": {"standard": "US GAAP", "authority": "FASB"}, "Spain": {"standard": "PGC 2007", "authority": "ICAC"}, "Mexico": {"standard": "NIF", "authority": "CINIF"}, "Colombia": {"standard": "NIC adoptadas", "authority": "CTCP"}, "Argentina": {"standard": "RT FACPCE", "authority": "FACPCE"}}}, "structure": {"assets": {"current": ["cash", "receivables", "inventory", "prepaid"], "non_current": ["PPE", "intangibles", "investments", "deferred_tax"]}, "equity": ["share_capital", "reserves", "retained_earnings", "current_year_profit"], "liabilities": {"current": ["payables", "short_term_debt", "accruals"], "non_current": ["long_term_debt", "deferred_liabilities", "provisions"]}}, "fundamental_equation": "Assets = Liabilities + Equity", "presentation_formats": ["horizontal", "vertical", "classified"]}}