# V13-FE-008 — Financial formatter slice note

- **Requirement:** REQ-FE-FORMAT
- **API/UI/Test:** UI-FOUND-08 / T-FE-FMT-01
- **Source:** v60 unit/display-boundary guidance; current `frontend/src/shared/formatters/financial.ts`.
- **Assumption:** Formatter inputs are already normalized domain values at the FE boundary: currency amount, decimal ratio, quantity, and an instant for as-of display.
- **Unknown:** Per-account currency and locale policy is not part of this Slice.
- **Decision Required:** Quant/QA must approve any future rounding or locale change; formatters must not silently infer units.

## Applied boundary

- Preserved the existing centralized formatter implementation.
- Characterized missing values, explicit currency marker, decimal-to-percent conversion, bounded quantity precision, KST as-of display, and invalid date handling.
- No domain calculation, rounding policy, API contract, or database value was changed.

## Evidence

```text
pnpm test -- src/shared/formatters/tests/financial.spec.ts
PASS: 1 file / 5 tests (2026-08-12)

pnpm typecheck
PASS (2026-08-12)
```

No visual, locale-matrix, or production evidence is claimed.