> ## Documentation Index
> Fetch the complete documentation index at: https://developer.uphold.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Overview

The guides in this section cover how to retrieve monthly financial records for your users, work with exchange rates and denomination, and generate compliance-ready reports from that data.

Statements provide two complementary views of a user's financial activity for a given period: a portfolio snapshot at the end of the period and a paginated list of all completed transactions. Together, they supply the data needed for tax reporting and regulatory compliance.

## Generating reports

Generating a compliance report from statement data is a three-step process:

<Steps>
  <Step title="Fetching the data">
    Retrieve the portfolio snapshot and full transaction list for the period, paginating through all results.

    [How to fetch the data](/developer-guides/statements/fetching-data)
  </Step>

  <Step title="Preparing data">
    Interpret the exchange rates, compute denominated values for each holding and transaction, and shape the data for the renderer.

    [How to prepare data](/developer-guides/statements/preparing-data)
  </Step>

  <Step title="Generating the report">
    Build an HTML template from the processed data and render it to a PDF using a headless browser.

    [How to generate the report](/developer-guides/statements/generating-report)
  </Step>
</Steps>