21-
22-
23-from sqlalchemy.orm import Session
24-
25-from app.adapters.base import (
26-    ProviderAdapter, ProviderAuthError, ProviderNotFoundError, ProviderRateLimitError,
27-)
28-from app.adapters.resolver import merge_statement_line_items, resolve_line_items
29:from app.adapters.validation import ValidationReport, validate_line_items
30-from app.core.config import get_settings
31-from app.core.db import SessionLocal
32-from app.core.logging import get_logger
33-from app.engines.identity import resolve_company_identity
34-from app.engines.reference_data import canonical_mic, exchange_for_mic
35-from app.models import (
36-    BalanceSheet, CashFlow, Company, Country, DataQuality, Estimate, Exchange, FinancialPeriod,
37-    Industry, IncomeStatement, Price, Sector, Security, Shares, Source,
38-)
39-from app.workers.celery_app import celery_app
40-
41-logger = get_logger(__name__)
--
487-        )
488-        secondary_tier = secondary_adapter.tier if (secondary_adapter is not None and li_b is not None) else None
489-
490-        income = fp.income_statement or IncomeStatement(financial_period_id=fp.id)
491-        resolved, conflicts = resolve_line_items(
492-            li, li_b, _INCOME_FIELDS, adapter.tier, secondary_tier
493-        )
494-        merged_report = ValidationReport()
495:        resolved = validate_line_items(
496-            resolved,
497-            merged_report,
498-            row_key=f"{ticker}:{p.period_end}:{p.period_type}:income",
499-        )
500-        for field, value in resolved.items():
501-            setattr(income, field, value)
502-        db.add(income)
503-        if conflicts:
504-            _record_conflicts(db, "income_statements", fp.id, conflicts, source, secondary_source)
505-
506-        balance = fp.balance_sheet or BalanceSheet(financial_period_id=fp.id)
507-        resolved, conflicts = resolve_line_items(
508-            li, li_b, _BALANCE_FIELDS, adapter.tier, secondary_tier
509-        )
510-        merged_report = ValidationReport()
511:        resolved = validate_line_items(
512-            resolved,
513-            merged_report,
514-            row_key=f"{ticker}:{p.period_end}:{p.period_type}:balance",
515-        )
516-        for field, value in resolved.items():
517-            setattr(balance, field, value)
518-        db.add(balance)
519-        if conflicts:
520-            _record_conflicts(db, "balance_sheets", fp.id, conflicts, source, secondary_source)
521-
522-        cash_flow = fp.cash_flow or CashFlow(financial_period_id=fp.id)
523-        resolved, conflicts = resolve_line_items(
524-            li, li_b, _CASH_FLOW_FIELDS, adapter.tier, secondary_tier
525-        )
526-        merged_report = ValidationReport()
527:        resolved = validate_line_items(
528-            resolved,
529-            merged_report,
530-            row_key=f"{ticker}:{p.period_end}:{p.period_type}:cash_flow",
531-        )
532-        for field, value in resolved.items():
533-            setattr(cash_flow, field, value)
534-        db.add(cash_flow)
535-        if conflicts:
536-            _record_conflicts(db, "cash_flows", fp.id, conflicts, source, secondary_source)
537-
538-        shares = fp.shares or Shares(financial_period_id=fp.id)
539-        resolved, conflicts = resolve_line_items(
540-            li, li_b, _SHARES_FIELDS, adapter.tier, secondary_tier
541-        )
542-        merged_report = ValidationReport()
543:        resolved = validate_line_items(
544-            resolved,
545-            merged_report,
546-            row_key=f"{ticker}:{p.period_end}:{p.period_type}:shares",
547-        )
548-        for field, value in resolved.items():
549-            setattr(shares, field, value)
550-        db.add(shares)
551-        if conflicts:
552-            _record_conflicts(db, "shares", fp.id, conflicts, source, secondary_source)
553-
554-    # AUDIT FIX (final master pass, §21) — the fourth "engine built, never wired" defect.
555-    # `ProviderAdapter.get_estimates()` is implemented by FMP and by the demo adapter,