--- title: "CFSS — CRiskCo Financial Statement Standard | API" description: "CFSS normalizes Mexican SAT-origin financial statements into 126 stable API fields. Available via the CRiskCo GetCompanyFinancialStatement API." lang: en json-ld: | [ { "@context": "https://schema.org", "@type": "TechArticle", "inLanguage": "en-US", "headline": "CRiskCo Financial Statement Standard (CFSS)", "description": "CFSS normalizes Mexican SAT-origin financial statements into 126 stable API fields. 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API-only GET /financialStatement [Talk to sales](/en/#cta)[View API guide](/en/developers/api-guide)[SAT integration hub](/en/integracion-sat-api) ## What is CFSS? The CRiskCo Financial Statement Standard (CFSS) is a normalization framework that converts financial statements extracted from Mexico's SAT (Servicio de Administración Tributaria) into a single, stable API output. SAT declarations exist in multiple formats — Standard XLS, SB2X, Transport, Agriculture, Group of Companies — across multiple fiscal years. CFSS absorbs these structural differences and exposes a consistent set of named fields with the same meaning regardless of the SAT source format or fiscal year. All CFSS data is served through CRiskCo's `GET /financialStatement` API. Normalization flow Input — SAT formats Standard XLS SB2X Transport Agriculture Group of Companies ↓ CFSS Normalizer ↓ GET /financialStatement ↓ Output 126 stable API fields ## Three-layer architecture CFSS exposes 126 fields organized into three functional layers. 71 Named Output Fields camelCase fields clients consume via API (legalCompanyName, totalRevenue, operatingProfitLoss…). Primary analytical layer. 44 Account Hierarchy Fields Class totals (ASSET), type subtotals (AT\_CurrentAsset) and subtypes (ST\_Bank, ST\_Inventory). Building blocks of the named layer. 15 Aggregate Fields Computed fields in the 900XXX class (netSales 901100, totalAssets 901107). Formula-built and extensible over time. Value & implications ## Why CFSS matters CFSS turns heterogeneous SAT-origin tax data into a consistent, model-ready financial layer that is directly comparable across thousands of Mexican SMEs. Comparability across SMEs Normalizes heterogeneous SAT/CFDI outputs into one schema, so a portfolio of thousands of Mexican SMEs becomes directly comparable line by line. Model-ready by construction Stable field codes and pre-computed aggregates (900xxx class) feed credit, risk, and underwriting models without bespoke ETL per lender. First standard of its kind in Mexico There is no public, lender-grade financial-statement standard for Mexican SMEs; CFSS fills that gap and is offered exclusively through the Get Company Financial Statement API. The result: consistent benchmarking, faster credit decisions, regulatory-grade reporting, and a shared vocabulary between lenders, fintechs, and SMEs — turning raw SAT data into a true financial-statement layer. ## Complete field reference 126 API fields plus 4 derived aggregates (130 entries), organized by class. Use the search to filter by code, name, or description. Asset 30 Liability 18 Equity 12 Revenue 17 Expense 27 Metadata 11 Aggregate (900xxx) 15 Showing 30 of 30 fields Code Field name Level Description 100000 `ASSET` Class Total of all asset accounts — sum of all current and non-current asset categories. 101000 `AT_CurrentAsset` Type Short-term assets expected to be converted to cash or consumed within 12 months. 101100 `ST_CurrentAsset` Subtype Subtotal of current asset accounts. Aggregate of all current asset sub-items. 101101 `ST_Bank` Subtype Cash held in bank accounts. Contributes to cashAndEquivalentsAtTheEndOfThePeriod and totalCashAndMarketableSecurities. 101102 `ST_Inventory` Subtype Goods held for sale or use in production. Contributes to totalInventory. 101103 `ST_AccountReceivables` Subtype Trade receivables net of allowance for doubtful accounts. Contributes to accountsReceivable. 101104 `ST_InvestmentsInSecurities` Subtype Short-term marketable securities and liquid investment instruments. Contributes to totalCashAndMarketableSecurities. 101105 `ST_TaxesInFavor` Subtype Tax receivables in favor of the company — IVA acreditable, income tax credits and similar recoverable taxes. 101106 `ST_AdvancePayments` Subtype Prepaid expenses and advance payments to suppliers for goods or services not yet received. Contributes to prepaidExpenses. 101107 `ST_CashRestricted` Subtype Restricted cash reserved for a specific short-term purpose, shown separately from free cash. Contributes to totalRestrictedCashST. 101108 `ST_CurrentAssetForSale` Subtype Assets formally classified as held for sale with disposal expected within 12 months. 101109 `ST_CurrentFinancialInstruments` Subtype Current derivative and financial instrument assets, including hedging instruments. 101110 `ST_NoPaidVAT` Subtype VAT receivable that has been incurred but not yet paid or recovered from the tax authority. 102000 `AT_NonCurrentAsset` Type Long-term assets with useful life or holding period expected to exceed 12 months. 102100 `ST_NonCurrentAsset` Subtype Subtotal of non-current asset accounts. Aggregate of all long-term asset sub-items. 102101 `ST_AssetDepreciation` Subtype Accumulated depreciation contra-account — cumulative write-down of tangible fixed assets. Contributes to accumDepreciation. 102102 `ST_FixedAssets` Subtype Gross book value of tangible fixed assets before accumulated depreciation. Feeds fixedAssetsNetBs calculation. 102103 `ST_AssetAmortization` Subtype Accumulated amortization applied to intangible assets over their useful lives. 102104 `ST_DeferredChargesExpenses` Subtype Long-term deferred charges that benefit future periods beyond the current year. 102105 `ST_IntangibleAssets` Subtype Identifiable intangibles — patents, trademarks, licenses and other legally separable rights. Contributes to intangiblesNet. 102106 `ST_LongTermAccountReceivable` Subtype Receivables with expected collection beyond 12 months from the reporting date. 102107 `ST_OtherAssets` Subtype Residual long-term asset accounts not classified into any other non-current subtype. 102108 `ST_LongTermInvestments` Subtype Equity and debt securities held for strategic or income purposes beyond 12 months. 102109 `ST_BuildingAsset` Subtype Buildings and structures used in operations. Contributes to building and fixedAssetsNetBs. 102110 `ST_EquipmentAsset` Subtype Machinery, production equipment and technical installations. Contributes to equipment and fixedAssetsNetBs. 102111 `ST_LandAsset` Subtype Land parcels held — no depreciation applied. Contributes to land. 102112 `ST_PatentValue` Subtype Capitalised value of patents held or acquired. Included in intangible asset totals. 102113 `ST_NonCurrentAdvancePayments` Subtype Advance payments for goods or services to be received beyond 12 months. 102114 `ST_ImpairmentLossFix` Subtype Cumulative impairment losses recognised against tangible fixed assets, reducing carrying value. 102115 `ST_ImpairmentLossInt` Subtype Cumulative impairment losses recognised against intangible assets, reducing carrying value. Extensibility ### The 900XXX class is reserved for computed aggregate fields Unlike subtypes in the 100000–500000 classes, aggregate fields do not map to a single SAT source line. They are assembled from formulas applied across multiple source accounts and are the fields most directly consumed in credit reports. This class will expand over time. ## Real example: GET /financialStatement An authenticated request and a snippet of the JSON response using real CFSS fields. [View full schema in API docs](https://api-docs.criskco.com/) Request cURL ``` curl -G "https://service.criskco.com/apiservice.svc/financialStatement" \ -H "apiId: " \ -H "apiKey: " \ --data-urlencode "taxId=GAPXXXXXXXXX" \ --data-urlencode "financialYear=2022" # optional — omit for all available years ``` Response 200 OK · application/json ``` { "FinancialStatements": [ { "__type": "Criskco", "legalCompanyName": "Company Name", "taxID": "GAPXXXXXXXXX", "addressCity": "BUGAMBILIAS", "addressState": "JALISCO", "co_ctry": "MEX", "financialStatementDate": "2026-05-26", "statementYear": "2022", "statementMonth": "12", "financialStatementPeriod": "12", "financialStatementCurrency": "MXN", "ASSET": "3916350.00", "AT_CurrentAsset": "3142416.00", "ST_Bank": "1140319.00", "ST_AccountReceivables": "1826182.00", "ST_Inventory": "0.00", "LIABILITY": "1876492.00", "EQUITY": "2039858.00", "REVENUE": "13478313.00", "AT_COGS": "9714233.00", "netSales": "13478313.00", "grossProfit": "3764080.00", "operatingProfitLoss": "1141255.00", "profitLossBeforeTaxes": "1141255.00", "operatingMarginIs": "0.0846", "totalCashAndMarketableSecurities": "1140319.00", "longTermDebtTotal": "0.00", "retainedEarningsTotal": "898603.00", "workingCapitalChangesTotal": "0.00" } ] } // Truncated: the full payload returns 126 keys per period — // every field in the reference table below. ``` Get Started ## See CRiskCo in your risk and compliance workflow In one demo, we map your process and show how CRiskCo reduces manual effort while increasing confidence. 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