{
  "id": "asm_9d05bb31af7c42",
  "object": "assessment",
  "mode": "full",
  "status": "complete",
  "country": "PL",
  "livemode": true,
  "created_at": "2026-07-09T08:40:03Z",
  "updated_at": "2026-07-09T08:42:18Z",
  "completed_at": "2026-07-09T08:42:18Z",
  "expires_at": null,
  "policy_version": "tenant-policy-2026-07",
  "previous_assessment_id": null,
  "applicant": {
    "country": "PL",
    "registry_code": "9990000126",
    "vat_number": "PL9990000126",
    "legal_form": "SPZOO",
    "legal_name": "Sadowa Przetwórnia Owoców sp. z o.o.",
    "additional_identifiers": {
      "court_register_number": "0000999001",
      "statistical_number": "999000012"
    },
    "industry_codes": [
      {
        "scheme": "national_activity",
        "code": "10390",
        "label": "Other processing and preserving of fruit and vegetables"
      },
      {
        "scheme": "nace",
        "code": "C10.39",
        "label": "Other processing and preserving of fruit and vegetables"
      }
    ]
  },
  "request": {
    "amount": 900000,
    "currency": "PLN",
    "term_months": 24,
    "product": "working_capital"
  },
  "coverage": {
    "registry": "live",
    "financial_statements": "live",
    "tax": "live",
    "bureau": "live",
    "sanctions": "live",
    "legal": "live",
    "beneficial_owners": "lender_supplied",
    "bank_data": "live",
    "acquiring": "lender_supplied",
    "bank_labels": "provider"
  },
  "result": {
    "policy_outcome": {
      "value": "review",
      "policy_version": "tenant-policy-2026-07",
      "capped_by": "policy",
      "evidence_sufficiency": {
        "level": "sufficient",
        "outcome_ceiling": "approve",
        "groups": {
          "credit_risk": {
            "computable": 3,
            "defined": 3,
            "floor": 3,
            "met": true
          },
          "other": {
            "computable": 9,
            "defined": 9,
            "floor": 8,
            "met": true
          }
        },
        "unavailable_mandatory_checks": [],
        "reason": "Every ratio was computable and every mandatory condition was evaluated. The outcome is the policy applied to complete evidence, not a cap."
      },
      "ratios": {
        "poor": {
          "credit_risk": 2,
          "other": 0
        },
        "unavailable": {
          "credit_risk": 0,
          "other": 0
        },
        "computable": {
          "credit_risk": 3,
          "other": 9
        },
        "poor_rate": {
          "credit_risk": 0.667,
          "other": 0.0
        },
        "evaluated": 12,
        "total": 12
      }
    },
    "supportable_amount": {
      "value": 285000,
      "currency": "PLN",
      "availability": "available",
      "basis": "debt_service_coverage",
      "reason": "Capacity is well below the amount requested, which is what the coverage ratios already indicate."
    },
    "gates": {
      "eligibility": "pass",
      "registry": "pass",
      "aml": "pass",
      "financial": "review",
      "monitoring": "review"
    },
    "financials": {
      "period": "2025",
      "comparison_period": "2024",
      "size_class": "medium",
      "line_items": [
        {
          "key": "cash",
          "value": 412600,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "receivables",
          "value": 2184300,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "inventory",
          "value": 1076500,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "current_assets",
          "value": 3842700,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "total_assets",
          "value": 9614800,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "short_term_borrowings",
          "value": 1340000,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "current_liabilities",
          "value": 3106400,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "total_liabilities",
          "value": 5287900,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "equity",
          "value": 4326900,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "revenue",
          "value": 14872000,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "depreciation_amortisation",
          "value": 688500,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "operating_profit",
          "value": 742300,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "interest_expense",
          "value": 311400,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "net_profit",
          "value": 398700,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        },
        {
          "key": "operating_cash_flow",
          "value": 512800,
          "currency": "PLN",
          "availability": "available",
          "reason": null,
          "source_ref": {
            "scheme": "XX_NATIONAL_REGISTER",
            "period": "2025",
            "retrieved_at": "2026-07-09T08:41:55Z"
          }
        }
      ],
      "ratios": [
        {
          "key": "current_ratio",
          "label": "Current ratio",
          "group": "liquidity",
          "direction": "higher_is_better",
          "formula": "current_assets / current_liabilities",
          "inputs": [
            "current_assets",
            "current_liabilities"
          ],
          "unit": "ratio",
          "value": 1.24,
          "availability": "available",
          "band": "fair",
          "missing_inputs": [],
          "thresholds": [
            0.9,
            1.4,
            1.8
          ]
        },
        {
          "key": "quick_ratio",
          "label": "Quick ratio",
          "group": "liquidity",
          "direction": "higher_is_better",
          "formula": "(current_assets - inventory) / current_liabilities",
          "inputs": [
            "current_assets",
            "inventory",
            "current_liabilities"
          ],
          "unit": "ratio",
          "value": 0.89,
          "availability": "available",
          "band": "fair",
          "missing_inputs": [],
          "thresholds": [
            0.6,
            0.95,
            1.45
          ]
        },
        {
          "key": "cash_ratio",
          "label": "Cash ratio",
          "group": "liquidity",
          "direction": "higher_is_better",
          "formula": "cash / current_liabilities",
          "inputs": [
            "cash",
            "current_liabilities"
          ],
          "unit": "ratio",
          "value": 0.13,
          "availability": "available",
          "band": "fair",
          "missing_inputs": [],
          "thresholds": [
            0.08,
            0.2,
            0.45
          ]
        },
        {
          "key": "equity_ratio",
          "label": "Equity ratio",
          "group": "liquidity",
          "direction": "higher_is_better",
          "formula": "equity / total_assets",
          "inputs": [
            "equity",
            "total_assets"
          ],
          "unit": "ratio",
          "value": 0.45,
          "availability": "available",
          "band": "good",
          "missing_inputs": [],
          "thresholds": [
            0.2,
            0.35,
            0.55
          ]
        },
        {
          "key": "net_profit_margin",
          "label": "Net profit margin",
          "group": "profitability",
          "direction": "higher_is_better",
          "formula": "net_profit / revenue * 100",
          "inputs": [
            "net_profit",
            "revenue"
          ],
          "unit": "percent",
          "value": 2.68,
          "availability": "available",
          "band": "fair",
          "missing_inputs": [],
          "thresholds": [
            0.8,
            4.0,
            9.0
          ]
        },
        {
          "key": "operating_profit_margin",
          "label": "Operating profit margin",
          "group": "profitability",
          "direction": "higher_is_better",
          "formula": "operating_profit / revenue * 100",
          "inputs": [
            "operating_profit",
            "revenue"
          ],
          "unit": "percent",
          "value": 4.99,
          "availability": "available",
          "band": "fair",
          "missing_inputs": [],
          "thresholds": [
            1.5,
            7.0,
            13.0
          ]
        },
        {
          "key": "return_on_assets",
          "label": "Return on assets",
          "group": "profitability",
          "direction": "higher_is_better",
          "formula": "net_profit / total_assets * 100",
          "inputs": [
            "net_profit",
            "total_assets"
          ],
          "unit": "percent",
          "value": 4.15,
          "availability": "available",
          "band": "fair",
          "missing_inputs": [],
          "thresholds": [
            1.2,
            6.0,
            11.0
          ]
        },
        {
          "key": "operating_cash_flow_ratio",
          "label": "Operating cash flow ratio",
          "group": "operating_efficiency",
          "direction": "higher_is_better",
          "formula": "operating_cash_flow / current_liabilities",
          "inputs": [
            "operating_cash_flow",
            "current_liabilities"
          ],
          "unit": "ratio",
          "value": 0.17,
          "availability": "available",
          "band": "fair",
          "missing_inputs": [],
          "thresholds": [
            0.12,
            0.35,
            0.7
          ]
        },
        {
          "key": "days_sales_outstanding",
          "label": "Days sales outstanding",
          "group": "operating_efficiency",
          "direction": "lower_is_better",
          "formula": "receivables / revenue * 365",
          "inputs": [
            "receivables",
            "revenue"
          ],
          "unit": "days",
          "value": 53.61,
          "availability": "available",
          "band": "fair",
          "missing_inputs": [],
          "thresholds": [
            55.0,
            28.0,
            12.0
          ]
        },
        {
          "key": "interest_coverage",
          "label": "Interest coverage",
          "group": "credit_risk",
          "direction": "higher_is_better",
          "formula": "operating_profit / interest_expense",
          "inputs": [
            "operating_profit",
            "interest_expense"
          ],
          "unit": "times",
          "value": 2.38,
          "availability": "available",
          "band": "fair",
          "missing_inputs": [],
          "thresholds": [
            1.4,
            3.5,
            7.0
          ]
        },
        {
          "key": "debt_service_coverage",
          "label": "Debt service coverage",
          "group": "credit_risk",
          "direction": "higher_is_better",
          "formula": "(operating_profit + depreciation_amortisation) / (interest_expense + short_term_borrowings)",
          "inputs": [
            "operating_profit",
            "depreciation_amortisation",
            "interest_expense",
            "short_term_borrowings"
          ],
          "unit": "times",
          "value": 0.87,
          "availability": "available",
          "band": "poor",
          "missing_inputs": [],
          "thresholds": [
            1.1,
            1.8,
            2.6
          ]
        },
        {
          "key": "debt_to_ebitda",
          "label": "Debt to EBITDA",
          "group": "credit_risk",
          "direction": "lower_is_better",
          "formula": "total_liabilities / (operating_profit + depreciation_amortisation)",
          "inputs": [
            "total_liabilities",
            "operating_profit",
            "depreciation_amortisation"
          ],
          "unit": "times",
          "value": 3.7,
          "availability": "available",
          "band": "poor",
          "missing_inputs": [],
          "thresholds": [
            3.6,
            2.2,
            0.9
          ]
        }
      ],
      "summary": {
        "poor": {
          "credit_risk": 2,
          "other": 0
        },
        "unavailable": {
          "credit_risk": 0,
          "other": 0
        },
        "computable": {
          "credit_risk": 3,
          "other": 9
        },
        "poor_rate": {
          "credit_risk": 0.667,
          "other": 0.0
        },
        "evaluated": 12,
        "total": 12
      }
    },
    "checks": [
      {
        "key": "industry_eligibility",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Industry eligibility",
        "stage": "eligibility",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": "10390",
        "scale": null,
        "threshold": "admitted",
        "source": "registry.company",
        "message": "Activity code admitted by the policy on the national activity scheme."
      },
      {
        "key": "internal_blacklist",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Internal blacklist",
        "stage": "eligibility",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": "clear",
        "scale": null,
        "threshold": null,
        "source": "partner.supplied",
        "message": null
      },
      {
        "key": "partner_relationship_length",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Relationship length, months",
        "stage": "eligibility",
        "availability": "available",
        "result": "pass",
        "mandatory": false,
        "observed": 41,
        "scale": null,
        "threshold": 6,
        "source": "partner.supplied",
        "message": null
      },
      {
        "key": "average_monthly_turnover",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Average monthly turnover",
        "stage": "eligibility",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": 1239333,
        "scale": null,
        "threshold": 400000,
        "source": "registry.financial_statements",
        "message": null
      },
      {
        "key": "custom.contracted_offtake_share",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Share of output under contract",
        "stage": "eligibility",
        "availability": "available",
        "result": "pass",
        "mandatory": false,
        "observed": 0.62,
        "scale": null,
        "threshold": 0.4,
        "source": "partner.supplied",
        "message": "Declared on this policy version as a custom input and echoed in inputs.custom.",
        "custom": true
      },
      {
        "key": "registered_address",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Registered in an admitted market",
        "stage": "registry",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": "PL",
        "scale": null,
        "threshold": null,
        "source": "registry.company",
        "message": null
      },
      {
        "key": "annual_reports_available",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Filed annual reports",
        "stage": "registry",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": 6,
        "scale": null,
        "threshold": 2,
        "source": "registry.financial_statements",
        "message": "Filed to the court register repository. A sole trader in this market files none, which is an entity-type fact rather than a coverage gap."
      },
      {
        "key": "sanctions_match",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Sanctions screening",
        "stage": "aml",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": "clear",
        "scale": null,
        "threshold": null,
        "source": "sanctions.screening",
        "message": null
      },
      {
        "key": "sanctions_match",
        "subject": {
          "kind": "representative",
          "ref": "rep_1",
          "name": "Board member 1"
        },
        "label": "Sanctions screening",
        "stage": "aml",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": "clear",
        "scale": null,
        "threshold": null,
        "source": "sanctions.screening",
        "message": null
      },
      {
        "key": "sanctions_match",
        "subject": {
          "kind": "representative",
          "ref": "rep_2",
          "name": "Board member 2"
        },
        "label": "Sanctions screening",
        "stage": "aml",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": "clear",
        "scale": null,
        "threshold": null,
        "source": "sanctions.screening",
        "message": null
      },
      {
        "key": "sanctions_match",
        "subject": {
          "kind": "related_company",
          "ref": "rel_1",
          "name": "Related company 1"
        },
        "label": "Sanctions screening",
        "stage": "aml",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": "clear",
        "scale": null,
        "threshold": null,
        "source": "sanctions.screening",
        "message": null
      },
      {
        "key": "beneficial_owners_screened",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Beneficial owners screened",
        "stage": "aml",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": "clear",
        "scale": null,
        "threshold": null,
        "source": "partner.supplied",
        "message": "Screened by the lender under its own entitlement and submitted with the request."
      },
      {
        "key": "high_risk_jurisdiction",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "High-risk jurisdiction exposure",
        "stage": "aml",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": "none",
        "scale": null,
        "threshold": null,
        "source": "registry.company",
        "message": null
      },
      {
        "key": "credit_rating",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Bureau score floor",
        "stage": "financial",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": 44,
        "scale": "bureau_score_100",
        "threshold": 40,
        "source": "bureau.credit_report",
        "message": "A numeric score on which a higher value is the better one. The same policy floor expressed as a letter grade has no scale in this market."
      },
      {
        "key": "probability_of_default",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Probability of default",
        "stage": "financial",
        "availability": "not_supported",
        "result": "not_evaluated",
        "mandatory": false,
        "observed": null,
        "scale": null,
        "threshold": null,
        "source": "bureau.credit_report",
        "message": "This market publishes a score and an ordered risk class, and no default probability."
      },
      {
        "key": "tax_debt",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Tax arrears",
        "stage": "financial",
        "availability": "available",
        "result": "review",
        "mandatory": true,
        "observed": 41800,
        "scale": null,
        "threshold": 25000,
        "source": "tax.status",
        "message": "Arrears are recorded above the review boundary and below the reject boundary, so the case is routed to review rather than declined. This is the only market in the contract with a tax source."
      },
      {
        "key": "payment_defaults",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Registered payment defaults",
        "stage": "financial",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": 0,
        "scale": null,
        "threshold": 2,
        "source": "bureau.credit_report",
        "message": null
      },
      {
        "key": "payment_defaults",
        "subject": {
          "kind": "representative",
          "ref": "rep_2",
          "name": "Board member 2"
        },
        "label": "Registered payment defaults",
        "stage": "financial",
        "availability": "available",
        "result": "review",
        "mandatory": true,
        "observed": 2,
        "scale": null,
        "threshold": 1,
        "source": "bureau.credit_report",
        "message": "Recorded against one board member, not against the company. The subject field carries the reference so a clean company with one problematic director is distinguishable from the reverse."
      },
      {
        "key": "active_defaults",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Active defaults",
        "stage": "financial",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": false,
        "scale": null,
        "threshold": null,
        "source": "bureau.credit_report",
        "message": null
      },
      {
        "key": "ebitda_positive",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Positive EBITDA",
        "stage": "financial",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": true,
        "scale": null,
        "threshold": null,
        "source": "registry.financial_statements",
        "message": null
      },
      {
        "key": "legal_proceedings",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Court and insolvency proceedings",
        "stage": "monitoring",
        "availability": "available",
        "result": "pass",
        "mandatory": true,
        "observed": 0,
        "scale": null,
        "threshold": null,
        "source": "legal.proceedings",
        "message": null
      },
      {
        "key": "revenue_trend",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Recent revenue against earlier window",
        "stage": "monitoring",
        "availability": "available",
        "result": "review",
        "mandatory": true,
        "observed": 0.68,
        "scale": null,
        "threshold": [
          0.55,
          0.72
        ],
        "source": "bank.account_information",
        "message": "Recent average monthly revenue is inside the configured review corridor relative to the earlier window."
      },
      {
        "key": "chargeback_ratio",
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "label": "Chargeback ratio, per cent",
        "stage": "monitoring",
        "availability": "available",
        "result": "pass",
        "mandatory": false,
        "observed": 0.44,
        "scale": null,
        "threshold": 1.5,
        "source": "partner.supplied",
        "message": null
      }
    ],
    "credit_exposure": [
      {
        "subject": {
          "kind": "company",
          "ref": null,
          "name": null
        },
        "availability": "available",
        "source": "bureau.credit_report",
        "currency": "PLN",
        "open_facilities": 4,
        "outstanding_balance": 1840000,
        "monthly_instalments": 54500,
        "credit_limit_total": 400000,
        "credit_limit_used": 286000,
        "facilities": [
          {
            "type": "instalment",
            "lender_category": "bank",
            "outstanding": 1180000,
            "instalment": 38500,
            "limit": null,
            "days_past_due": 0,
            "opened_on": "2022-02-01",
            "maturity_on": "2027-01-31"
          },
          {
            "type": "instalment",
            "lender_category": "non_bank",
            "outstanding": 210000,
            "instalment": 9800,
            "limit": null,
            "days_past_due": 0,
            "opened_on": "2024-06-17",
            "maturity_on": "2026-12-17"
          },
          {
            "type": "leasing",
            "lender_category": "non_bank",
            "outstanding": 164000,
            "instalment": 6200,
            "limit": null,
            "days_past_due": 0,
            "opened_on": "2023-09-01",
            "maturity_on": "2027-08-31"
          },
          {
            "type": "revolving",
            "lender_category": "bank",
            "outstanding": 286000,
            "instalment": null,
            "limit": 400000,
            "days_past_due": 0,
            "opened_on": "2020-03-09",
            "maturity_on": null
          }
        ],
        "reason": null
      },
      {
        "subject": {
          "kind": "representative",
          "ref": "rep_1",
          "name": "Board member 1"
        },
        "availability": "available",
        "source": "bureau.credit_report",
        "currency": "PLN",
        "open_facilities": 1,
        "outstanding_balance": 310000,
        "monthly_instalments": 2150,
        "credit_limit_total": 0,
        "credit_limit_used": 0,
        "facilities": [
          {
            "type": "instalment",
            "lender_category": "bank",
            "outstanding": 310000,
            "instalment": 2150,
            "limit": null,
            "days_past_due": 0,
            "opened_on": "2017-10-05",
            "maturity_on": "2042-10-04"
          }
        ],
        "reason": null
      },
      {
        "subject": {
          "kind": "representative",
          "ref": "rep_2",
          "name": "Board member 2"
        },
        "availability": "available",
        "source": "bureau.credit_report",
        "currency": "PLN",
        "open_facilities": 2,
        "outstanding_balance": 28000,
        "monthly_instalments": 1120,
        "credit_limit_total": 12000,
        "credit_limit_used": 9600,
        "facilities": [
          {
            "type": "instalment",
            "lender_category": "non_bank",
            "outstanding": 18400,
            "instalment": 1120,
            "limit": null,
            "days_past_due": 0,
            "opened_on": "2025-01-20",
            "maturity_on": "2026-07-20"
          },
          {
            "type": "revolving",
            "lender_category": "bank",
            "outstanding": 9600,
            "instalment": null,
            "limit": 12000,
            "days_past_due": 0,
            "opened_on": "2019-04-01",
            "maturity_on": null
          }
        ],
        "reason": null
      }
    ],
    "indicators": [
      {
        "key": "single_day_turnover_spike",
        "label": "Single-day turnover spike",
        "category": "fraud",
        "availability": "available",
        "triggered": false,
        "observed": 2.1,
        "requires": [
          "transaction_amounts"
        ],
        "reason": null
      },
      {
        "key": "balance_below_zero_days",
        "label": "Days with a negative closing balance",
        "category": "fraud",
        "availability": "available",
        "triggered": false,
        "observed": 2,
        "requires": [
          "transaction_amounts"
        ],
        "reason": null
      },
      {
        "key": "payments_to_other_lenders",
        "label": "Payments to other lenders",
        "category": "lending",
        "availability": "available",
        "triggered": false,
        "observed": 4,
        "requires": [
          "transaction_labels"
        ],
        "reason": null
      },
      {
        "key": "collections_activity",
        "label": "Debt collection activity",
        "category": "lending",
        "availability": "available",
        "triggered": false,
        "observed": 0,
        "requires": [
          "transaction_labels"
        ],
        "reason": null
      },
      {
        "key": "round_value_transfers",
        "label": "Round-value transfers",
        "category": "fraud",
        "availability": "available",
        "triggered": false,
        "observed": 1.9,
        "requires": [
          "transaction_labels"
        ],
        "reason": null
      },
      {
        "key": "cash_credits_share",
        "label": "Cash credits as a share of inflow",
        "category": "lending",
        "availability": "available",
        "triggered": false,
        "observed": 0.06,
        "requires": [
          "transaction_labels"
        ],
        "reason": null
      },
      {
        "key": "counterparty_concentration",
        "label": "Largest counterparty share of inflow",
        "category": "lending",
        "availability": "available",
        "triggered": false,
        "observed": 0.41,
        "requires": [
          "counterparty_names"
        ],
        "reason": null
      },
      {
        "key": "cross_border_counterparties",
        "label": "Counterparties outside the market",
        "category": "fraud",
        "availability": "not_supported",
        "triggered": null,
        "observed": null,
        "requires": [
          "counterparty_jurisdiction"
        ],
        "reason": "Requires the counterparty country per transaction, which this market’s account-information feed does not carry. Not computed, and not reported as absent."
      },
      {
        "key": "chargeback_rate",
        "label": "Chargebacks as a share of acquiring volume",
        "category": "acquiring",
        "availability": "available",
        "triggered": false,
        "observed": 0.31,
        "requires": [
          "acquiring_data"
        ],
        "reason": null
      },
      {
        "key": "refund_rate",
        "label": "Refunds as a share of acquiring volume",
        "category": "acquiring",
        "availability": "available",
        "triggered": false,
        "observed": 1.2,
        "requires": [
          "acquiring_data"
        ],
        "reason": null
      }
    ],
    "reason_codes": [
      {
        "code": "FIN-09",
        "severity": "review",
        "driver": "debt_service_coverage",
        "observed": 0.87,
        "threshold": 1.1,
        "band": "poor",
        "source": "registry.financial_statements",
        "policy_version": "tenant-policy-2026-07",
        "message": "Operating profit plus depreciation does not cover the current debt service, so the ratio lands in the weakest band."
      },
      {
        "code": "FIN-12",
        "severity": "review",
        "driver": "debt_to_ebitda",
        "observed": 3.7,
        "threshold": 3.6,
        "band": "poor",
        "source": "registry.financial_statements",
        "policy_version": "tenant-policy-2026-07",
        "message": "Leverage is above the weakest band boundary for this policy version."
      },
      {
        "code": "TAX-01",
        "severity": "review",
        "driver": "tax_debt",
        "observed": 41800,
        "threshold": 25000,
        "band": null,
        "source": "tax.status",
        "policy_version": "tenant-policy-2026-07",
        "message": "Recorded tax arrears above the review boundary."
      },
      {
        "code": "MON-03",
        "severity": "review",
        "driver": "revenue_trend",
        "observed": 0.68,
        "threshold": [
          0.55,
          0.72
        ],
        "band": null,
        "source": "bank.account_information",
        "policy_version": "tenant-policy-2026-07",
        "message": "Recent average monthly revenue is inside the configured review corridor relative to the earlier window."
      },
      {
        "code": "DEF-02",
        "severity": "review",
        "driver": "payment_defaults",
        "observed": 2,
        "threshold": 1,
        "band": null,
        "source": "bureau.credit_report",
        "policy_version": "tenant-policy-2026-07",
        "message": "Defaults are recorded against one board member. See the subject reference on the check."
      },
      {
        "code": "EVD-01",
        "severity": "info",
        "driver": "evidence_sufficiency",
        "observed": null,
        "threshold": null,
        "band": null,
        "source": "registry.statements_probe",
        "policy_version": "tenant-policy-2026-07",
        "message": "Evidence is complete in every group, so nothing here is capped. The outcome is the policy applied to the evidence."
      },
      {
        "code": "BNK-04",
        "severity": "info",
        "driver": "bank_labels",
        "observed": "provider",
        "threshold": null,
        "band": null,
        "source": "bank.account_information",
        "policy_version": "tenant-policy-2026-07",
        "message": "Transaction categories arrived from the account-information provider already populated, so each one carries a provider source rather than a classifier confidence."
      }
    ],
    "analyst_questions": [
      {
        "id": "q_1",
        "text": "Tax arrears are recorded. Is a payment schedule agreed with the authority, and what is its remaining balance?",
        "driver": "tax_debt",
        "relates_to": "checks",
        "evidence_requested": "Agreed instalment plan and current statement of account"
      },
      {
        "id": "q_2",
        "text": "Recent monthly turnover is below the earlier window while receivable days rose. Is the fall a lost customer or a change in payment terms?",
        "driver": "revenue_trend",
        "relates_to": "financials.ratios",
        "evidence_requested": "Monthly turnover for the last nine months by customer"
      },
      {
        "id": "q_3",
        "text": "Defaults are recorded against one board member. Do they hold a personal guarantee in this facility?",
        "driver": "payment_defaults",
        "relates_to": "checks",
        "evidence_requested": "Guarantor schedule for the proposed facility"
      }
    ],
    "evidence": {
      "sources": [
        {
          "source": "registry.company",
          "availability": "available",
          "retrieved_at": "2026-07-09T08:41:55Z",
          "period": null,
          "billable": false,
          "reference": "reg-04QT",
          "reason": null
        },
        {
          "source": "registry.financial_statements",
          "availability": "available",
          "retrieved_at": "2026-07-09T08:41:55Z",
          "period": "2025",
          "billable": true,
          "reference": "fs-04QT",
          "reason": null
        },
        {
          "source": "tax.status",
          "availability": "available",
          "retrieved_at": "2026-07-09T08:41:55Z",
          "period": null,
          "billable": false,
          "reference": "tax-04QT",
          "reason": null
        },
        {
          "source": "bureau.credit_report",
          "availability": "available",
          "retrieved_at": "2026-07-09T08:41:55Z",
          "period": null,
          "billable": true,
          "reference": "bur-04QT",
          "reason": null
        },
        {
          "source": "sanctions.screening",
          "availability": "available",
          "retrieved_at": "2026-07-09T08:41:55Z",
          "period": null,
          "billable": false,
          "reference": null,
          "reason": null
        },
        {
          "source": "legal.proceedings",
          "availability": "available",
          "retrieved_at": "2026-07-09T08:41:55Z",
          "period": null,
          "billable": false,
          "reference": null,
          "reason": null
        },
        {
          "source": "registry.beneficial_owners",
          "availability": "not_entitled",
          "retrieved_at": null,
          "period": null,
          "billable": null,
          "reference": null,
          "reason": "Access requires a statutory customer due diligence basis. The lender performed this lookup and submitted the outcome."
        },
        {
          "source": "registry.public_subsidies",
          "availability": "available",
          "retrieved_at": "2026-07-09T08:41:55Z",
          "period": null,
          "billable": false,
          "reference": "sub-04QT",
          "reason": null
        },
        {
          "source": "bank.account_information",
          "availability": "available",
          "retrieved_at": "2026-07-09T08:41:55Z",
          "period": null,
          "billable": true,
          "reference": "bnk-04QT",
          "reason": null
        },
        {
          "source": "partner.supplied",
          "availability": "available",
          "retrieved_at": "2026-07-09T08:41:55Z",
          "period": null,
          "billable": false,
          "reference": null,
          "reason": null
        }
      ],
      "statements_probe": [
        {
          "period": "2025",
          "size_class": "medium",
          "abridged": false,
          "statements_filed": [
            "balance_sheet",
            "income_statement",
            "cash_flow_statement"
          ],
          "statements_absent": []
        },
        {
          "period": "2024",
          "size_class": "medium",
          "abridged": false,
          "statements_filed": [
            "balance_sheet",
            "income_statement",
            "cash_flow_statement"
          ],
          "statements_absent": []
        }
      ],
      "bank_data": {
        "declared_from": "2026-01-08",
        "declared_to": "2026-07-08",
        "days_declared": 181,
        "measured_from": "2026-01-08",
        "measured_to": "2026-07-08",
        "days_measured": 181,
        "accounts": 3,
        "transactions": 6127,
        "provider": "labelled",
        "labels": "provider"
      }
    },
    "inputs": {
      "custom": {
        "contracted_offtake_share": 0.62,
        "seasonal_peak_month": "08"
      }
    }
  },
  "failure": null,
  "metadata": {
    "example": "Illustrative example. The company, the figures, the thresholds and the identifiers are invented; the identifier formats are real."
  }
}