CREATE TABLE fs_meta(policy text PRIMARY KEY,composition text NOT NULL,source_hash char(64) NOT NULL);
CREATE TABLE fs_versions(
 id bigserial PRIMARY KEY,tenant_id bigint NOT NULL,company_id bigint NOT NULL,unit_id bigint NOT NULL,
 kind text NOT NULL CHECK(kind IN('mapping','result')),version bigint NOT NULL CHECK(version>0),
 previous_id bigint UNIQUE REFERENCES fs_versions(id),action text NOT NULL CHECK(action IN('prepare','review')),
 state text NOT NULL CHECK(state IN('prepared','approved','refused')),prepared_host_id bigint NOT NULL,
 prepared_native_id bigint NOT NULL REFERENCES users(id),prepared_person text NOT NULL,preparer_identity char(64) NOT NULL,
 host_actor_id bigint NOT NULL,actor_id bigint NOT NULL REFERENCES users(id),data jsonb NOT NULL,
 source_basis char(64) NOT NULL,reason text NOT NULL CHECK(length(reason)>=10),created_at timestamptz NOT NULL,
 UNIQUE(tenant_id,company_id,unit_id,kind,version),CHECK(jsonb_typeof(data)='object'),
 CHECK((action='prepare' AND state='prepared') OR (action='review' AND state IN('approved','refused'))),
 CHECK(action<>'review' OR (prepared_host_id<>host_actor_id AND prepared_native_id<>actor_id))
);
CREATE TABLE fs_results(
 tenant_id bigint NOT NULL,company_id bigint NOT NULL,unit_id bigint NOT NULL,snapshot_key uuid NOT NULL,
 data jsonb NOT NULL,csv_sha256 char(64) NOT NULL,source_basis char(64) NOT NULL,created_at timestamptz NOT NULL,
 PRIMARY KEY(tenant_id,company_id,unit_id,snapshot_key)
);
CREATE TABLE fs_result_lines(
 tenant_id bigint NOT NULL,company_id bigint NOT NULL,unit_id bigint NOT NULL,snapshot_key uuid NOT NULL,
 account_id bigint NOT NULL REFERENCES gl_accounts(id),code text NOT NULL,label text NOT NULL,currency text NOT NULL,
 category text NOT NULL CHECK(category IN('asset','liability','income','expense','unclassified')),
 opening_net_minor numeric(40,0) NOT NULL,debit_minor numeric(40,0) NOT NULL,credit_minor numeric(40,0) NOT NULL,closing_net_minor numeric(40,0) NOT NULL,
 PRIMARY KEY(tenant_id,company_id,unit_id,snapshot_key,account_id),
 FOREIGN KEY(tenant_id,company_id,unit_id,snapshot_key) REFERENCES fs_results(tenant_id,company_id,unit_id,snapshot_key) DEFERRABLE INITIALLY DEFERRED
);
CREATE TABLE fs_commands(
 id bigserial PRIMARY KEY,tenant_id bigint NOT NULL,company_id bigint NOT NULL,unit_id bigint NOT NULL,
 host_actor_id bigint NOT NULL,actor_id bigint NOT NULL REFERENCES users(id),command_key uuid NOT NULL,
 request_hash char(64) NOT NULL,binding_hash char(64) NOT NULL,input jsonb NOT NULL,result jsonb NOT NULL,created_at timestamptz NOT NULL,
 UNIQUE(tenant_id,company_id,unit_id,host_actor_id,command_key)
);
CREATE FUNCTION fs_append_only() RETURNS trigger LANGUAGE plpgsql AS $$
BEGIN RAISE EXCEPTION 'SGF_INTERNAL_STATEMENTS_APPEND_ONLY'; END; $$;
CREATE TRIGGER fs_meta_immutable BEFORE UPDATE OR DELETE ON fs_meta FOR EACH ROW EXECUTE FUNCTION fs_append_only();
CREATE TRIGGER fs_versions_immutable BEFORE UPDATE OR DELETE ON fs_versions FOR EACH ROW EXECUTE FUNCTION fs_append_only();
CREATE TRIGGER fs_results_immutable BEFORE UPDATE OR DELETE ON fs_results FOR EACH ROW EXECUTE FUNCTION fs_append_only();
CREATE TRIGGER fs_lines_immutable BEFORE UPDATE OR DELETE ON fs_result_lines FOR EACH ROW EXECUTE FUNCTION fs_append_only();
CREATE TRIGGER fs_commands_immutable BEFORE UPDATE OR DELETE ON fs_commands FOR EACH ROW EXECUTE FUNCTION fs_append_only();