feat: ORM-модели частей 07–09 DBML v5.13 (консолидация, КФО, аудит/ЕХ, required_document_rule)

Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com>

api/src/models/__init__.py

@@ -3,7 +3,7 @@
 Импорт всех модулей моделей обязателен: он регистрирует таблицы в `Base.metadata` (create_all, alembic).
 """
 
-from . import access, accounting, directories, files, osv, statements
+from . import access, accounting, audit_ex, consolidation, directories, files, kfo, osv, statements
 from .base import Base, UUIDPrimaryMixin
 
 #: Версия DBML, которой соответствуют модели (сверяется с шапкой DBML в check_dbml_vs_orm).
@@ -15,8 +15,11 @@ __all__ = [
     "UUIDPrimaryMixin",
     "access",
     "accounting",
+    "audit_ex",
+    "consolidation",
     "directories",
     "files",
+    "kfo",
     "osv",
     "statements",
 ]

api/src/models/audit_ex.py

@@ -0,0 +1,156 @@
+"""Часть 09 DBML v5.13 «Комментарии, аудит, ЕХФД, прочее»: комментарии, журнал аудита, срезы ЕХ, чек-лист документов.
+
+`audit_event` — append-only, высокообъёмная (before/after — jsonb). Срезы ЕХ самодостаточны (v5.12): FK на
+консолидацию и её результаты отсутствуют (их удаляют по сроку, срез хранится «вечно»): `ex_snapshot.source_version_id`
+— uuid без FK. `required_document_rule` (секция DBML «ПРОЧЕЕ») лежит здесь по рулингу R-4.
+"""
+
+import datetime
+import uuid
+from typing import Any
+
+from sqlalchemy import Boolean, Date, DateTime, ForeignKey, Index, Integer, SmallInteger, String, Text
+from sqlalchemy.dialects.postgresql import JSONB, UUID
+from sqlalchemy.orm import Mapped, mapped_column
+
+from .base import Base, UUIDPrimaryMixin
+from .enums import (
+    AuditAction,
+    AuditSection,
+    ConsolidationApproach,
+    DocumentType,
+    ExSnapshotStatus,
+    PeriodQuarter,
+    pg_enum,
+)
+
+
+class Comment(UUIDPrimaryMixin, Base):
+    """Комментарий к объекту (документ, версия, строка КФО и т.п.; ТЗ 6.3/6.4); связь с объектом — полиморфная."""
+
+    __tablename__ = "comment"
+    __table_args__ = (Index("ix_comment_object_type_object_id", "object_type", "object_id"),)
+
+    object_type: Mapped[str] = mapped_column(String, nullable=False)
+    object_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), nullable=False)
+    text: Mapped[str] = mapped_column(Text, nullable=False)
+    author_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"), nullable=False)
+    created_at: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
+
+
+class AuditEvent(UUIDPrimaryMixin, Base):
+    """Журнал изменений (ТЗ 8.2). Append-only; `occurred_at` проставляет приложение (default в DBML нет)."""
+
+    __tablename__ = "audit_event"
+    __table_args__ = (
+        Index("ix_audit_event_version_occurred_at", "consolidation_version_id", "occurred_at"),
+        Index("ix_audit_event_object_type_object_id", "object_type", "object_id"),
+        Index("ix_audit_event_user_occurred_at", "user_id", "occurred_at"),
+    )
+
+    occurred_at: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
+    user_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    action: Mapped[AuditAction] = mapped_column(pg_enum("audit_action"), nullable=False)
+    section: Mapped[AuditSection] = mapped_column(pg_enum("audit_section"), nullable=False)
+    object_type: Mapped[str] = mapped_column(String, nullable=False)
+    object_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True))
+    consolidation_version_id: Mapped[uuid.UUID | None] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("consolidation_version.id")
+    )
+    description: Mapped[str | None] = mapped_column(Text)
+    before_value: Mapped[Any | None] = mapped_column(JSONB)
+    after_value: Mapped[Any | None] = mapped_column(JSONB)
+    comment: Mapped[str | None] = mapped_column(Text)
+    result: Mapped[str | None] = mapped_column(String)
+    changed_field: Mapped[str | None] = mapped_column(String)
+    ip_address: Mapped[str | None] = mapped_column(String)
+    user_agent: Mapped[str | None] = mapped_column(String)
+
+
+class ExSnapshot(UUIDPrimaryMixin, Base):
+    """Срез ЕХ: одна ГСК на одну отчётную дату (ЕХ 6.2). Неизменяем и самодостаточен — без FK на консолидацию."""
+
+    __tablename__ = "ex_snapshot"
+    __table_args__ = (
+        Index(
+            "uq_ex_snapshot_group_year_quarter_version",
+            "related_group_id",
+            "year",
+            "quarter",
+            "version_no",
+            unique=True,
+        ),
+        Index("ix_ex_snapshot_group_year_quarter_status", "related_group_id", "year", "quarter", "status"),
+    )
+
+    related_group_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("related_group.id"), nullable=False
+    )
+    company_group_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("company_group.id"), nullable=False
+    )
+    reporting_date: Mapped[datetime.date] = mapped_column(Date, nullable=False)
+    year: Mapped[int] = mapped_column(SmallInteger, nullable=False)
+    quarter: Mapped[PeriodQuarter] = mapped_column(pg_enum("period_quarter"), nullable=False)
+    version_no: Mapped[int] = mapped_column(Integer, nullable=False)
+    status: Mapped[ExSnapshotStatus] = mapped_column(pg_enum("ex_snapshot_status"), nullable=False)
+    # id consolidation_version-источника БЕЗ FK (v5.12): источник удаляется по сроку, срез — нет
+    source_version_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), nullable=False, unique=True)
+    source_version_no: Mapped[int] = mapped_column(Integer, nullable=False)
+    superseded_by_snapshot_id: Mapped[uuid.UUID | None] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("ex_snapshot.id")
+    )
+    verified_at: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
+    written_at: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
+    written_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    archived_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    data_lake_ref: Mapped[str | None] = mapped_column(String)
+
+
+class ExSnapshotMember(Base):
+    """Периметр среза на дату (ЕХ 6.3); `inn`/`name` денормализованы; составной PK (ex_snapshot_id, legal_entity_id)."""
+
+    __tablename__ = "ex_snapshot_member"
+
+    ex_snapshot_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("ex_snapshot.id"), primary_key=True
+    )
+    legal_entity_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("legal_entity.id"), primary_key=True
+    )
+    inn: Mapped[str] = mapped_column(String, nullable=False)
+    name: Mapped[str] = mapped_column(String, nullable=False)
+
+
+class ExSnapshotItem(UUIDPrimaryMixin, Base):
+    """Состав среза: `primary_document` -> `document` (исходники хранятся весь срок), всё остальное -> `payload`."""
+
+    __tablename__ = "ex_snapshot_item"
+    __table_args__ = (Index("ix_ex_snapshot_item_snapshot_item_type", "ex_snapshot_id", "item_type"),)
+
+    ex_snapshot_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("ex_snapshot.id"), nullable=False)
+    item_type: Mapped[str] = mapped_column(String, nullable=False)
+    legal_entity_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("legal_entity.id"))
+    document_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("document.id"))
+    payload: Mapped[Any | None] = mapped_column(JSONB)
+    payload_schema_version: Mapped[str | None] = mapped_column(String)
+
+
+class RequiredDocumentRule(UUIDPrimaryMixin, Base):
+    """Состав обязательных документов по подходу — основа чек-листа (ТЗ 5.1/6.2, сноска 12)."""
+
+    __tablename__ = "required_document_rule"
+    __table_args__ = (
+        Index(
+            "uq_required_document_rule_approach_type_account",
+            "approach",
+            "document_type",
+            "account_id",
+            unique=True,
+        ),
+    )
+
+    approach: Mapped[ConsolidationApproach] = mapped_column(pg_enum("consolidation_approach"), nullable=False)
+    document_type: Mapped[DocumentType] = mapped_column(pg_enum("document_type"), nullable=False)
+    account_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("chart_of_account.id"))
+    is_mandatory: Mapped[bool] = mapped_column(Boolean, nullable=False)

api/src/models/consolidation.py

@@ -0,0 +1,158 @@
+"""Часть 07 DBML v5.13 «Консолидация»: консолидация ГК за период, версии, маршрут, блокировка, периметр, документы.
+
+Производные консолидации (сводная ОСВ, пары ВГО, шахматка) НЕ хранятся (DECISION-5): считаются запросом из
+`osv_entry` × `consolidation_member` × `elimination_rule`. Версия после VERIFIED — read-only (ТЗ 6.10).
+Длинные имена FK на `consolidation_version` заданы явно (по конвенции R-9 > 63 символов PostgreSQL).
+"""
+
+import datetime
+import uuid
+
+from sqlalchemy import Boolean, Date, DateTime, ForeignKey, Index, Integer, SmallInteger, String, Text, text
+from sqlalchemy.dialects.postgresql import UUID
+from sqlalchemy.orm import Mapped, mapped_column
+
+from .base import Base, UUIDPrimaryMixin
+from .enums import (
+    ConsolidationApproach,
+    ConsolidationScenario,
+    ConsolidationStatus,
+    PeriodQuarter,
+    pg_enum,
+)
+
+
+class Consolidation(UUIDPrimaryMixin, Base):
+    """Логическая консолидация ГК за период (ТЗ 6.10); версии различаются периметром `consolidation_member`."""
+
+    __tablename__ = "consolidation"
+    __table_args__ = (Index("uq_consolidation_group_year_quarter", "company_group_id", "year", "quarter", unique=True),)
+
+    company_group_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("company_group.id"), nullable=False
+    )
+    related_group_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("related_group.id"))
+    year: Mapped[int] = mapped_column(SmallInteger, nullable=False)
+    quarter: Mapped[PeriodQuarter] = mapped_column(pg_enum("period_quarter"), nullable=False)
+    reporting_date: Mapped[datetime.date] = mapped_column(Date, nullable=False)
+    created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+
+
+class ConsolidationVersion(UUIDPrimaryMixin, Base):
+    """Версия консолидации: сценарий, подход, статус, маршрут согласования, решение УОБ (ТЗ 5.1, 6.10)."""
+
+    __tablename__ = "consolidation_version"
+    __table_args__ = (
+        Index("uq_consolidation_version_consolidation_id_version_no", "consolidation_id", "version_no", unique=True),
+    )
+
+    consolidation_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("consolidation.id"), nullable=False
+    )
+    version_no: Mapped[int] = mapped_column(Integer, nullable=False)
+    status: Mapped[ConsolidationStatus] = mapped_column(pg_enum("consolidation_status"), nullable=False)
+    scenario: Mapped[ConsolidationScenario] = mapped_column(pg_enum("consolidation_scenario"), nullable=False)
+    approach: Mapped[ConsolidationApproach] = mapped_column(
+        pg_enum("consolidation_approach"), nullable=False, server_default=text("'BASIC'")
+    )
+    goodwill_enabled: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
+    initiator_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"), nullable=False)
+    initiator_office_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("regional_office.id"), nullable=False
+    )
+    approved_in_rf_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    approved_in_rf_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    verified_in_go_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    verified_in_go_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    uob_decision_no: Mapped[str | None] = mapped_column(String)
+    uob_decision_date: Mapped[datetime.date | None] = mapped_column(Date)
+    methodology_deviations: Mapped[str | None] = mapped_column(Text)
+    elimination_rules_version: Mapped[int | None] = mapped_column(Integer)
+    is_in_work: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("true"))
+    previous_version_id: Mapped[uuid.UUID | None] = mapped_column(
+        UUID(as_uuid=True),
+        ForeignKey("consolidation_version.id", name="fk_consolidation_version_previous_version_id"),
+    )
+    cancelled_reason: Mapped[str | None] = mapped_column(Text)
+    created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    created_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    updated_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    updated_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+
+
+class ConsolidationStatusHistory(UUIDPrimaryMixin, Base):
+    """Маршрут согласования: журнал смен статуса версии (ТЗ 6.10, 8.2)."""
+
+    __tablename__ = "consolidation_status_history"
+
+    version_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True),
+        ForeignKey("consolidation_version.id", name="fk_consolidation_status_history_version_id"),
+        nullable=False,
+    )
+    from_status: Mapped[ConsolidationStatus | None] = mapped_column(pg_enum("consolidation_status"))
+    to_status: Mapped[ConsolidationStatus] = mapped_column(pg_enum("consolidation_status"), nullable=False)
+    changed_by: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"), nullable=False)
+    changed_at: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
+    comment: Mapped[str | None] = mapped_column(Text)
+
+
+class ConsolidationLock(UUIDPrimaryMixin, Base):
+    """Взятие версии в работу: ответственный сейчас = активная блокировка (`released_at IS NULL`)."""
+
+    __tablename__ = "consolidation_lock"
+    __table_args__ = (
+        # не более одной активной блокировки на версию
+        Index(
+            "uq_consolidation_lock_version_active",
+            "consolidation_version_id",
+            unique=True,
+            postgresql_where=text("released_at IS NULL"),
+        ),
+    )
+
+    consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True),
+        ForeignKey("consolidation_version.id", name="fk_consolidation_lock_consolidation_version_id"),
+        nullable=False,
+    )
+    locked_by: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"), nullable=False)
+    locked_at: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
+    released_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    taken_over_from: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    takeover_reason: Mapped[str | None] = mapped_column(Text)
+
+
+class ConsolidationMember(UUIDPrimaryMixin, Base):
+    """Зафиксированный периметр версии: изменение `related_group_member` существующие версии не меняет."""
+
+    __tablename__ = "consolidation_member"
+    __table_args__ = (
+        Index("uq_consolidation_member_version_entity", "consolidation_version_id", "legal_entity_id", unique=True),
+    )
+
+    consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True),
+        ForeignKey("consolidation_version.id", name="fk_consolidation_member_consolidation_version_id"),
+        nullable=False,
+    )
+    legal_entity_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("legal_entity.id"), nullable=False
+    )
+    is_head_entity: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
+
+
+class ConsolidationDocument(UUIDPrimaryMixin, Base):
+    """Явная привязка логических документов к версии (Прил. 2 ТЗ); чек-лист = required_document_rule × периметр."""
+
+    __tablename__ = "consolidation_document"
+    __table_args__ = (
+        Index("uq_consolidation_document_version_document", "consolidation_version_id", "document_id", unique=True),
+    )
+
+    consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True),
+        ForeignKey("consolidation_version.id", name="fk_consolidation_document_consolidation_version_id"),
+        nullable=False,
+    )
+    document_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("document.id"), nullable=False)

api/src/models/kfo.py

@@ -0,0 +1,197 @@
+"""Часть 08 DBML v5.13 «КФО»: корректировки, гудвилл, результат КФО (шапка, строки, разрез по компаниям), КФО клиента.
+
+Корректировки и гудвилл — ручные решения аналитика, хранятся поверх первички (overlay). Результат КФО
+замораживается при VERIFIED. Деньги — `numeric(18,2)`, проценты — `numeric(7,4)` / `numeric(9,4)`.
+"""
+
+import datetime
+import decimal
+import uuid
+
+from sqlalchemy import Boolean, DateTime, ForeignKey, Index, Integer, Numeric, String, Text, text
+from sqlalchemy.dialects.postgresql import UUID
+from sqlalchemy.orm import Mapped, mapped_column
+
+from .base import Base, UUIDPrimaryMixin
+from .enums import CorrectionStatus, StatementType, pg_enum
+
+
+class Correction(UUIDPrimaryMixin, Base):
+    """Корректировка ВГО: итог = свод первички − Σ применённых корректировок; пара — по (rule_id, компании)."""
+
+    __tablename__ = "correction"
+    __table_args__ = (
+        Index("ix_correction_consolidation_version_id", "consolidation_version_id"),
+        Index(
+            "ix_correction_version_rule_entities",
+            "consolidation_version_id",
+            "rule_id",
+            "legal_entity_id",
+            "counterparty_id",
+        ),
+    )
+
+    consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("consolidation_version.id"), nullable=False
+    )
+    statement_type: Mapped[StatementType] = mapped_column(pg_enum("statement_type"), nullable=False)
+    rule_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("elimination_rule.id"))
+    parent_correction_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("correction.id"))
+    legal_entity_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("legal_entity.id"))
+    counterparty_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("legal_entity.id"))
+    debit_line_code: Mapped[str | None] = mapped_column(String)
+    debit_account_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("chart_of_account.id"))
+    debit_adjustment: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    credit_line_code: Mapped[str | None] = mapped_column(String)
+    credit_account_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("chart_of_account.id"))
+    credit_adjustment: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    deviation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    deviation_percent: Mapped[decimal.Decimal | None] = mapped_column(Numeric(9, 4))
+    reason_code: Mapped[str | None] = mapped_column(String)
+    comment: Mapped[str] = mapped_column(Text, nullable=False)
+    status: Mapped[CorrectionStatus] = mapped_column(
+        pg_enum("correction_status"), nullable=False, server_default=text("'DRAFT'")
+    )
+    version_no: Mapped[int] = mapped_column(Integer, nullable=False, server_default=text("1"))
+    created_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    updated_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    updated_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+
+
+class Goodwill(UUIDPrimaryMixin, Base):
+    """Гудвилл по паре «головная организация — дочерняя» (ТЗ 6.7); доля участия вводится вручную, %."""
+
+    __tablename__ = "goodwill"
+    __table_args__ = (
+        Index(
+            "uq_goodwill_version_head_subsidiary",
+            "consolidation_version_id",
+            "head_legal_entity_id",
+            "subsidiary_legal_entity_id",
+            unique=True,
+        ),
+    )
+
+    consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("consolidation_version.id"), nullable=False
+    )
+    head_legal_entity_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("legal_entity.id"), nullable=False
+    )
+    subsidiary_legal_entity_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("legal_entity.id"), nullable=False
+    )
+    ownership_share: Mapped[decimal.Decimal | None] = mapped_column(Numeric(7, 4))
+    financial_investment_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    charter_capital_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    additional_capital_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    participation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    goodwill_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    include_in_kfo: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
+    comment: Mapped[str | None] = mapped_column(Text)
+    created_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+    updated_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    updated_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
+
+
+class KfoResult(UUIDPrimaryMixin, Base):
+    """Шапка результата КФО версии + контрольные пороги (ТЗ 6.8); `is_frozen = true` после VERIFIED."""
+
+    __tablename__ = "kfo_result"
+
+    consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("consolidation_version.id"), nullable=False, unique=True
+    )
+    computed_at: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
+    is_frozen: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
+    net_assets: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    balance_total: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    revenue: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    sales_profit: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    total_deviation_bb: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    total_deviation_ofr: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    threshold_bb_exceeded: Mapped[bool | None] = mapped_column(Boolean)
+    threshold_ofr_exceeded: Mapped[bool | None] = mapped_column(Boolean)
+    threshold_justification: Mapped[str | None] = mapped_column(Text)
+    goodwill_total: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    has_deviations: Mapped[bool | None] = mapped_column(Boolean)
+
+
+class KfoResultLine(UUIDPrimaryMixin, Base):
+    """Строка КФО (ФСБУ 4/2023): сумма по компаниям -> авто-элиминация -> корректировки -> итог."""
+
+    __tablename__ = "kfo_result_line"
+    __table_args__ = (
+        Index(
+            "uq_kfo_result_line_result_type_code",
+            "kfo_result_id",
+            "statement_type",
+            "line_code",
+            unique=True,
+        ),
+    )
+
+    kfo_result_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("kfo_result.id"), nullable=False)
+    statement_type: Mapped[StatementType] = mapped_column(pg_enum("statement_type"), nullable=False)
+    line_code: Mapped[str] = mapped_column(String, nullable=False)
+    line_name: Mapped[str | None] = mapped_column(String)
+    sum_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    eliminated_auto: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    eliminated_manual: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    goodwill_adjust: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    consolidated_amount: Mapped[decimal.Decimal] = mapped_column(Numeric(18, 2), nullable=False)
+    vgo_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    source_kind: Mapped[str | None] = mapped_column(String)
+    deviation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    comment: Mapped[str | None] = mapped_column(Text)
+    ordinal: Mapped[int | None] = mapped_column(Integer)
+
+
+class KfoResultLineCompany(Base):
+    """Разрез статьи КФО по компаниям (ЕХ 6.6); составной PK (kfo_result_line_id, legal_entity_id)."""
+
+    __tablename__ = "kfo_result_line_company"
+
+    kfo_result_line_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("kfo_result_line.id"), primary_key=True
+    )
+    legal_entity_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True), ForeignKey("legal_entity.id"), primary_key=True
+    )
+    amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    share_percent: Mapped[decimal.Decimal | None] = mapped_column(Numeric(7, 4))
+
+
+class ClientKfoLine(UUIDPrimaryMixin, Base):
+    """Сравнение с КФО клиента: ручной ввод сумм клиента и расхождение относительно наименьшего (Методика, сн. 14)."""
+
+    __tablename__ = "client_kfo_line"
+    __table_args__ = (
+        Index(
+            "uq_client_kfo_line_version_type_code",
+            "consolidation_version_id",
+            "statement_type",
+            "line_code",
+            unique=True,
+        ),
+    )
+
+    consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
+        UUID(as_uuid=True),
+        ForeignKey("consolidation_version.id", name="fk_client_kfo_line_consolidation_version_id"),
+        nullable=False,
+    )
+    statement_type: Mapped[StatementType] = mapped_column(pg_enum("statement_type"), nullable=False)
+    line_code: Mapped[str] = mapped_column(String, nullable=False)
+    client_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    client_vgo_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    bank_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    bank_vgo_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    deviation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
+    deviation_percent: Mapped[decimal.Decimal | None] = mapped_column(Numeric(9, 4))
+    deviation_reason: Mapped[str | None] = mapped_column(Text)
+    comment: Mapped[str | None] = mapped_column(Text)
+    entered_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
+    entered_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))