`nx_xbrl_lib.nx` source

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1// nx_xbrl_lib.nx -- F987: XBRL financial-fact parse + accounting-identity validation.
2//
3// SEC filings are tagged in XBRL: <us-gaap:Assets contextRef=... unitRef=usd decimals=0>1000000</us-gaap:Assets>.
4// The sovereign property is that the parsed facts are CROSS-CHECKED against the accounting identity
5// (Assets == Liabilities + StockholdersEquity), so a mis-tagged or internally-inconsistent filing is
6// FLAGGED rather than fed blindly into a valuation. The same fail-closed discipline as the derived
7// statements: a balance sheet -- even one someone else prepared and tagged -- must balance, or it is
8// rejected. These parsed integers are exactly what feeds the distress (Altman Z) and stewardship engines
9// with GROUNDED numbers instead of hand-entered ones.
10//
11// ATTRIBUTE-AWARE + NAMESPACE-AWARE by word boundary: matching <us-gaap:Assets checks the next byte is
12// '>' or whitespace, so it never mis-matches <us-gaap:AssetsCurrent>. That boundary check is the whole
13// correctness of a tag parser and it is done explicitly.
14//
15// FAIL-CLOSED: a missing required fact is a rejection (a sentinel), not a zero -- a balance sheet with
16// no Assets tag is not a balance sheet with zero assets.
17//
18// SCOPE (declared): parses fact text + validates the balance identity. Full XBRL (contexts, dimensions,
19// calculation linkbases, negative decimals scaling) is a declared follow-on. Values are whole units here.
20// DRY: composes nx_iso20022_lib (iso_find/iso_len). license_tier: ORIGINAL   LIB.
21
22import "nx_iso20022_lib.nx"
23
24const XB_NO_FACT: i64 = 0 - 999999999   // sentinel: a required fact is absent (fail-closed)
25
26// parse a signed integer from text (whole units).
27func xb_atoi(s: *u8) -> i64 {
28    var v: i64 = 0
29    var i: i64 = 0
30    var neg: i64 = 0
31    if s[0] == (45 as u8) { neg = 1; i = 1 }
32    while s[i] != (0 as u8) {
33        if s[i] >= 48 as u8 { if s[i] <= 57 as u8 { v = v * 10 + (s[i] - 48) } }
34        i = i + 1
35    }
36    if neg == 1 { return 0 - v }
37    return v
38}
39
40// extract the text of <concept ...>text</concept> (attribute- and namespace-boundary aware).
41// returns length, or -1 if the concept is absent. out must be sized for the value.
42func xbrl_fact(xml: *u8, xl: i64, concept: *u8, out: *u8) -> i64 {
43    // opentag = "<concept"  (no '>' -- attributes may follow)
44    let ot: *u8 = sys_mmap(256)
45    ot[0] = 60 as u8
46    var ol: i64 = 1
47    var ci: i64 = 0
48    while concept[ci] != (0 as u8) { ot[ol] = concept[ci]; ol = ol + 1; ci = ci + 1 }
49    ot[ol] = 0 as u8
50    // closetag = "</concept>"
51    let ct: *u8 = sys_mmap(256)
52    ct[0] = 60 as u8
53    ct[1] = 47 as u8
54    var cl: i64 = 2
55    ci = 0
56    while concept[ci] != (0 as u8) { ct[cl] = concept[ci]; cl = cl + 1; ci = ci + 1 }
57    ct[cl] = 62 as u8
58    cl = cl + 1
59    ct[cl] = 0 as u8
60    let gtneedle: *u8 = ">" as *u8
61    var i: i64 = 0
62    var go: i64 = 1
63    while go == 1 {
64        let p: i64 = iso_find(xml, xl, ot, ol, i)
65        if p < 0 { return 0 - 1 }
66        let after: i64 = p + ol
67        var boundary: i64 = 0
68        if after < xl {
69            if xml[after] == (62 as u8) { boundary = 1 }   // '>'
70            if xml[after] == (32 as u8) { boundary = 1 }   // ' '
71            if xml[after] == (9 as u8) { boundary = 1 }    // tab
72        }
73        if boundary == 1 {
74            let gt: i64 = iso_find(xml, xl, gtneedle, 1, after)
75            if gt < 0 { return 0 - 1 }
76            let cs: i64 = gt + 1
77            let ce: i64 = iso_find(xml, xl, ct, cl, cs)
78            if ce < 0 { return 0 - 1 }
79            var t: i64 = 0
80            var q: i64 = cs
81            while q < ce { out[t] = xml[q]; t = t + 1; q = q + 1 }
82            out[t] = 0 as u8
83            return t
84        }
85        i = p + 1
86    }
87    return 0 - 1
88}
89
90// parse a concept's value as an integer; XB_NO_FACT if absent (fail-closed).
91func xbrl_fact_int(xml: *u8, xl: i64, concept: *u8) -> i64 {
92    let buf: *u8 = sys_mmap(64)
93    if xbrl_fact(xml, xl, concept, buf) < 0 { return XB_NO_FACT }
94    return xb_atoi(buf)
95}
96
97// ★VALIDATE the balance-sheet identity from the tagged facts.
98// writes assets/liabilities/equity/variance to out[0..3].
99// returns 0 if Assets == Liabilities + Equity; XB_NO_FACT if any of the three is missing (fail-closed);
100// otherwise the non-zero variance (the filing does not balance -- flag it).
101func xbrl_check_balance(xml: *u8, xl: i64, out: *i64) -> i64 {
102    let a: i64 = xbrl_fact_int(xml, xl, "us-gaap:Assets" as *u8)
103    let l: i64 = xbrl_fact_int(xml, xl, "us-gaap:Liabilities" as *u8)
104    let e: i64 = xbrl_fact_int(xml, xl, "us-gaap:StockholdersEquity" as *u8)
105    if a == XB_NO_FACT { return XB_NO_FACT }
106    if l == XB_NO_FACT { return XB_NO_FACT }
107    if e == XB_NO_FACT { return XB_NO_FACT }
108    out[0] = a
109    out[1] = l
110    out[2] = e
111    out[3] = a - (l + e)
112    return out[3]
113}
nx_xbrl_lib.nx source

`nx_xbrl_lib.nx` source
