Glossary
Autonomous finance & Ukrainian tax, defined
Plain-English definitions of the terms behind FINMOZG — from ПДВ and КЕП to zero-trust, runway and the audit trail. Each links to a deeper guide.
- AI finance agent
- A specialised agent with a defined scope, a confidence threshold and a human-approval boundary that performs one area of finance work, with every action explainable and audit-logged.
- Anomaly detection
- Deterministic checks that surface duplicate payments, statistical outliers, low-confidence high-value items, missing documents and flagged counterparties into one severity-ranked feed a human resolves.
- Audit trail (hash-chained)
- An append-only log where each event includes the hash of the previous one, making the whole chain tamper-evident: any alteration breaks the hash and is detectable on re-verification.
- Autonomous finance department
- A finance function operated continuously by AI agents under human approval — accounting, tax, payroll, treasury, compliance and CFO analytics — rather than a tool you operate by hand.
- Bank reconciliation
- Matching the posted ledger against bank statements so balances tie out. FINMOZG imports feeds (ПриватБанк, Монобанк) or CSV, classifies with confidence and flags duplicates and gaps.
- BYOK (bring your own key)
- An encryption model where the customer controls the keys that protect their data, so the provider cannot read it without the customer’s key.
- Cash runway
- How many months of operation current cash supports at the present net burn — projected by FINMOZG from real balances and flows, not a static spreadsheet.
- Confidence score
- A measure attached to each agent action; below a configured threshold the item routes to a human review queue instead of executing.
- Confidential computing
- Hardware-isolated execution that keeps data encrypted even while it is being processed, reducing what the infrastructure can see.
- Counterparty screening (KYB)
- Know-your-business checks against watchlists and sanctions when a counterparty is added, with flagged parties held for human review rather than transacting silently.
- Double-entry bookkeeping
- The method where every transaction posts equal debits and credits, keeping the books in balance — the basis FINMOZG’s Bookkeeper Agent posts to.
- FP&A
- Financial planning and analysis — budgeting, forecasting and scenario modelling. FINMOZG’s CFO Agent models these on the live ledger.
- Funding gap
- The shortfall when projected outflows exceed inflows plus a cash buffer over a horizon — surfaced by the Treasury Agent before it becomes a crisis.
- Month-end close
- The process of finalising a period’s books — reconciling, posting adjustments and confirming the trial balance. FINMOZG signals readiness as "books X% ready".
- Trial balance
- A statement listing all ledger balances to confirm total debits equal total credits — a core check in the FINMOZG close.
- Zero-trust architecture
- A security model that assumes no implicit trust: per-tenant isolation and encryption, least-privilege access and continuous verification of every request.
- Військовий збір
- Ukraine’s military levy — a percentage withheld from salary alongside ПДФО.
- Дія
- Ukraine’s state digital-services platform, used for identity and electronic signature in tax and government workflows.
- ДПС
- The State Tax Service of Ukraine — the authority that returns are submitted to. FINMOZG submits only after a human signs with their КЕП.
- Єдиний податок
- The single tax under Ukraine’s simplified system, charged by ФОП group: a percentage of turnover (group 3) or a fixed amount (groups 1–2).
- ЄСВ
- The unified social contribution in Ukraine — 22% paid by the employer (or a monthly minimum for ФОП) toward social insurance.
- КЕП
- Кваліфікований електронний підпис — Ukraine’s qualified electronic signature that gives a filing legal weight. A human applies it before any submission to ДПС.
- ПДВ
- Ukrainian value-added tax (VAT). FINMOZG assembles the return from the posted ledger and submits to ДПС after a human КЕП signature.
- ПДФО
- Ukrainian personal income tax — 18% withheld from employee salary.
- ТОВ
- Товариство з обмеженою відповідальністю — a Ukrainian limited liability company, on the general or simplified system.
- ФОП
- Фізична особа-підприємець — a Ukrainian sole proprietor / individual entrepreneur, typically on the simplified single-tax system.
From definitions to a working department
See these concepts running end to end on a sample of your own numbers.