import type { IGetFinancialEntitiesByIdsResult } from '../../financial-entities/types.js';
import type { IGetLedgerRecordsByDatesResult } from '../../ledger/types.js';
import type { CommentaryProto } from '../types.js';
export type LedgerRecordDecorations = Partial<{
    credit_entity_sort_code1: number;
    credit_entity_sort_code2: number;
    debit_entity_sort_code1: number;
    debit_entity_sort_code2: number;
}>;
export type DecoratedLedgerRecord = IGetLedgerRecordsByDatesResult & LedgerRecordDecorations;
export declare function decorateLedgerRecords(ledgerRecords: IGetLedgerRecordsByDatesResult[], financialEntitiesDict: Map<string, IGetFinancialEntitiesByIdsResult>): DecoratedLedgerRecord[];
export declare function updateRecords(amountsByEntity: Map<number, {
    amount: number;
    records: Map<string, number>;
}>, amount: number, sortCode: number, financialEntityId: string): void;
export declare function amountBySortCodeValidation(unfilteredRecords: DecoratedLedgerRecord[], validation: (sortCode: number) => boolean, negate?: boolean): CommentaryProto;
export declare function amountByFinancialEntityIdValidation(unfilteredRecords: DecoratedLedgerRecord[], validation: (financialEntityId: string) => boolean, negate?: boolean): number;
export declare function getProfitLossReportAmounts(decoratedLedgerRecords: DecoratedLedgerRecord[]): {
    revenueAmount: number;
    revenueRecords: import("../types.js").CommentaryRecordProto[];
    costOfSalesAmount: number;
    costOfSalesRecords: import("../types.js").CommentaryRecordProto[];
    grossProfitAmount: number;
    researchAndDevelopmentExpensesAmount: number;
    researchAndDevelopmentExpensesRecords: import("../types.js").CommentaryRecordProto[];
    marketingExpensesAmount: number;
    marketingExpensesRecords: import("../types.js").CommentaryRecordProto[];
    managementAndGeneralExpensesAmount: number;
    managementAndGeneralExpensesRecords: import("../types.js").CommentaryRecordProto[];
    operatingProfitAmount: number;
    financialExpensesAmount: number;
    financialExpensesRecords: import("../types.js").CommentaryRecordProto[];
    otherIncomeAmount: number;
    otherIncomeRecords: import("../types.js").CommentaryRecordProto[];
    profitBeforeTaxAmount: number;
    profitBeforeTaxRecords: import("../types.js").CommentaryRecordProto[];
};