{
  "schema_version": "1.0",
  "item_type": "kfo_income",
  "units": "thousand_rub",
  "generated_at": "2025-11-20T10:05:00Z",
  "source_version_no": 1,
  "data": {
    "version_id": "99999999-9999-4999-8999-999999999999",
    "computed_at": "2026-11-10T09:15:00Z",
    "is_frozen": true,
    "units": "thousand_rub",
    "companies": [
      {
        "legal_entity_id": "11111111-1111-4111-8111-111111111111",
        "name": "ООО «Альфа»",
        "inn": "7701000001"
      },
      {
        "legal_entity_id": "22222222-2222-4222-8222-222222222222",
        "name": "ООО «Бета»",
        "inn": "7701000002"
      },
      {
        "legal_entity_id": "33333333-3333-4333-8333-333333333333",
        "name": "ООО «Гамма»",
        "inn": "7701000003"
      }
    ],
    "requisites": {
      "company_group_name": "ГК «Альфа»",
      "related_group_name": "ГСК «Альфа»",
      "reporting_date": "2025-10-01",
      "version_no": 1,
      "version_status": "VERIFIED",
      "scenario": "CREATE",
      "approach": "BASIC",
      "methodology_deviations": "Отклонений от Методики нет",
      "uob_decision_no": "УОБ-118",
      "uob_decision_date": "2025-11-20",
      "corrections_balance": {
        "count": 2,
        "amount": "65000.00"
      },
      "corrections_income": {
        "count": 0,
        "amount": "0.00"
      }
    },
    "summary": {
      "balance": {
        "deviation_total": "42900.00",
        "base_kind": "NET_ASSETS",
        "base_amount": "371000.00",
        "limit_percent": "10.00",
        "limit_amount": "37100.00",
        "deviation_percent": "11.56",
        "exceeded": true
      },
      "income": {
        "deviation_total": "0.00",
        "base_kind": "SALES_PROFIT",
        "base_amount": "65000.00",
        "limit_percent": "10.00",
        "limit_amount": "6500.00",
        "deviation_percent": "0.00",
        "exceeded": false
      }
    },
    "justification_required": true,
    "threshold_justification": "Расхождение по 1520 — Бета → Альфа, сверка в работе; риск принят",
    "goodwill": {
      "enabled": true,
      "total": "18000.00"
    },
    "income": {
      "lines": [
        {
          "line_code": "2110",
          "line_name": "Выручка",
          "ordinal": 10,
          "is_total": false,
          "is_threshold_base": false,
          "companies": [
            {
              "legal_entity_id": "11111111-1111-4111-8111-111111111111",
              "client_amount": "200000.00",
              "vgo_amount": "10000.00",
              "cleaned_amount": "190000.00",
              "share_percent": "70.37"
            },
            {
              "legal_entity_id": "22222222-2222-4222-8222-222222222222",
              "client_amount": "80000.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "80000.00",
              "share_percent": "29.63"
            },
            {
              "legal_entity_id": "33333333-3333-4333-8333-333333333333",
              "client_amount": "0.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "0.00",
              "share_percent": "0.00"
            }
          ],
          "sum_amount": "280000.00",
          "vgo_amount": "10000.00",
          "eliminated_auto": "10000.00",
          "eliminated_manual": "0.00",
          "goodwill_adjust": "0.00",
          "bank_amount": "270000.00",
          "deviation_amount": "0.00",
          "comment": null
        },
        {
          "line_code": "2120",
          "line_name": "Себестоимость продаж",
          "ordinal": 20,
          "is_total": false,
          "is_threshold_base": false,
          "companies": [
            {
              "legal_entity_id": "11111111-1111-4111-8111-111111111111",
              "client_amount": "-120000.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "-120000.00",
              "share_percent": "70.59"
            },
            {
              "legal_entity_id": "22222222-2222-4222-8222-222222222222",
              "client_amount": "-60000.00",
              "vgo_amount": "-10000.00",
              "cleaned_amount": "-50000.00",
              "share_percent": "29.41"
            },
            {
              "legal_entity_id": "33333333-3333-4333-8333-333333333333",
              "client_amount": "0.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "0.00",
              "share_percent": "0.00"
            }
          ],
          "sum_amount": "-180000.00",
          "vgo_amount": "-10000.00",
          "eliminated_auto": "-10000.00",
          "eliminated_manual": "0.00",
          "goodwill_adjust": "0.00",
          "bank_amount": "-170000.00",
          "deviation_amount": "0.00",
          "comment": null
        },
        {
          "line_code": "2100",
          "line_name": "Валовая прибыль (убыток)",
          "ordinal": 30,
          "is_total": true,
          "is_threshold_base": false,
          "companies": [
            {
              "legal_entity_id": "11111111-1111-4111-8111-111111111111",
              "client_amount": "80000.00",
              "vgo_amount": "10000.00",
              "cleaned_amount": "70000.00",
              "share_percent": "70.00"
            },
            {
              "legal_entity_id": "22222222-2222-4222-8222-222222222222",
              "client_amount": "20000.00",
              "vgo_amount": "-10000.00",
              "cleaned_amount": "30000.00",
              "share_percent": "30.00"
            },
            {
              "legal_entity_id": "33333333-3333-4333-8333-333333333333",
              "client_amount": "0.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "0.00",
              "share_percent": "0.00"
            }
          ],
          "sum_amount": "100000.00",
          "vgo_amount": "0.00",
          "eliminated_auto": "0.00",
          "eliminated_manual": "0.00",
          "goodwill_adjust": "0.00",
          "bank_amount": "100000.00",
          "deviation_amount": null,
          "comment": null
        },
        {
          "line_code": "2210",
          "line_name": "Коммерческие расходы",
          "ordinal": 40,
          "is_total": false,
          "is_threshold_base": false,
          "companies": [
            {
              "legal_entity_id": "11111111-1111-4111-8111-111111111111",
              "client_amount": "-20000.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "-20000.00",
              "share_percent": "80.00"
            },
            {
              "legal_entity_id": "22222222-2222-4222-8222-222222222222",
              "client_amount": "-5000.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "-5000.00",
              "share_percent": "20.00"
            },
            {
              "legal_entity_id": "33333333-3333-4333-8333-333333333333",
              "client_amount": "0.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "0.00",
              "share_percent": "0.00"
            }
          ],
          "sum_amount": "-25000.00",
          "vgo_amount": "0.00",
          "eliminated_auto": "0.00",
          "eliminated_manual": "0.00",
          "goodwill_adjust": "0.00",
          "bank_amount": "-25000.00",
          "deviation_amount": "0.00",
          "comment": null
        },
        {
          "line_code": "2220",
          "line_name": "Управленческие расходы",
          "ordinal": 50,
          "is_total": false,
          "is_threshold_base": false,
          "companies": [
            {
              "legal_entity_id": "11111111-1111-4111-8111-111111111111",
              "client_amount": "-10000.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "-10000.00",
              "share_percent": "100.00"
            },
            {
              "legal_entity_id": "22222222-2222-4222-8222-222222222222",
              "client_amount": "0.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "0.00",
              "share_percent": "0.00"
            },
            {
              "legal_entity_id": "33333333-3333-4333-8333-333333333333",
              "client_amount": "0.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "0.00",
              "share_percent": "0.00"
            }
          ],
          "sum_amount": "-10000.00",
          "vgo_amount": "0.00",
          "eliminated_auto": "0.00",
          "eliminated_manual": "0.00",
          "goodwill_adjust": "0.00",
          "bank_amount": "-10000.00",
          "deviation_amount": "0.00",
          "comment": null
        },
        {
          "line_code": "2200",
          "line_name": "Прибыль (убыток) от продаж",
          "ordinal": 60,
          "is_total": true,
          "is_threshold_base": false,
          "companies": [
            {
              "legal_entity_id": "11111111-1111-4111-8111-111111111111",
              "client_amount": "50000.00",
              "vgo_amount": "10000.00",
              "cleaned_amount": "40000.00",
              "share_percent": "61.54"
            },
            {
              "legal_entity_id": "22222222-2222-4222-8222-222222222222",
              "client_amount": "15000.00",
              "vgo_amount": "-10000.00",
              "cleaned_amount": "25000.00",
              "share_percent": "38.46"
            },
            {
              "legal_entity_id": "33333333-3333-4333-8333-333333333333",
              "client_amount": "0.00",
              "vgo_amount": "0.00",
              "cleaned_amount": "0.00",
              "share_percent": "0.00"
            }
          ],
          "sum_amount": "65000.00",
          "vgo_amount": "0.00",
          "eliminated_auto": "0.00",
          "eliminated_manual": "0.00",
          "goodwill_adjust": "0.00",
          "bank_amount": "65000.00",
          "deviation_amount": null,
          "comment": null
        }
      ]
    },
    "warnings": [
      {
        "code": "FORM_MISSING",
        "message": "Нет подтверждённой формы ОФР у ООО «Гамма»",
        "legal_entity_id": "33333333-3333-4333-8333-333333333333",
        "statement_type": "income",
        "count": null
      }
    ]
  }
}