Where every figure comes from, what was done to it, and what was deliberately left out. This page is the reference the API's notes and schema fields summarise. Changes are dated on the changelog.
1. Filing dates and as_of
Every value is stored with its filing date (filed), as each market records it. A query with as_of returns only rows whose filed is on or before that date, so a backtest or a study at a past date gets only filings dated on or before that day. How each market dates a filing, and its known issues, are in the table below; New Zealand and some Taiwanese dates are being corrected (section 4 and the table).
The stored figure is the one from the EARLIEST filing for a period, and it carries that filing's date as the market records it (the table below). When a later filing restates the same period, the original is kept and the restatement is not stored: a single vintage per period. There is one exception: Denmark, where the register sometimes holds only a corrected report for a period. Full multi-vintage history (every restatement with its own date) is on the roadmap and will be additive when it lands.
2. Markets, sources, licences
Market
Source / licence
Coverage
`filed`
Basis
Update
United States .US
SEC EDGAR, XBRL company facts
Public information
7,221 filers from 2014
SEC filing date of the 10-K / 10-Q
consolidated
monthly full refresh (automated, 2nd of each month) — 10-Qs and 10-Ks land quarterly, so a monthly pass is at most a few weeks behind a filing
Taiwan .TW
TWSE OpenAPI (current quarters) and the MOPS XBRL archive (2013–)
TWSE OpenAPI (current quarters): Open Government Data License v1.0, attribution required; MOPS XBRL archive (2013–): not open data, supplied on the basis described in Source Conditions Schedule clause 3.6(b)
2,706 listed, OTC, emerging and public companies and securities firms, some since delisted from 2013
the general statutory reporting deadline for the period, a proxy: for most companies on or after the real release, and a company that files after the deadline publishes later than this date. Known issue, being corrected: financial holding companies, other financial and insurance companies and foreign first-listed companies have later deadlines for some quarters, and a deadline that falls on a weekend moves to the next business day, so for them this date can be earlier than the real deadline
consolidated
weekly automated (Mondays) for TWSE-listed companies' income-statement figures, and financial companies' balance sheets, from the OpenAPI; a quarter's rows are stored from its statutory deadline. Other balance sheets and every other filer are refreshed by hand from the MOPS archive after each reporting deadline
Korea .KR
FSS OpenDART: fnlttSinglAcntAll (fs_div=CFS); for a report later amended, the original filing's XBRL (fnlttXbrl, by its receipt number)
Public data; FSS confirmed in writing (27 Aug 2026) no separate approval is needed for commercial use
2,243 listed from 2016
the original annual report's DART receipt: the later of its receipt date and the date in its receipt number. A deadline-extension notice (사업보고서제출기한연장신고서) is never taken for the report (section 4)
consolidated
weekly increment (automated, Mondays: annual reports originally filed in the last 14 days); a full re-ingest is run by hand
Japan .JP
FSA EDINET API v2 — annual securities reports (有価証券報告書), XBRL
公共データ利用規約 第1.0版 (PDL 1.0), Japan's government open-data licence — commercial use and redistribution permitted, attribution required in the prescribed form, which every response carries
4,961 from 2016 (EDINET's date index reaches back about ten years and the window moves, so earlier years cannot be re-fetched)
submitDateTime — the statutory filing timestamp
consolidated AND solo: the group's accounts and the parent's own, both published from the same report
weekly increment (automated, Mondays)
France .FR
INPI, Registre national des entreprises — comptes annuels (bulk stock + register API)
Licence de réutilisation des informations du RNE, homologated under CRPA L.323-2 — attribution WITH last-update date required; deletions propagated
1,492,121 from 2017 (about 700 of 6.2 million filings are dated earlier, the first in December 2012; accounts for older fiscal years may carry a 2017 or later date)
dateDepot — the register's deposit date
solo (C complet / S simplifié), and consolidated (K) as separate rows where filed
weekly increment (automated), full stock reload from INPI's bulk file periodically
Belgium .BE
National Bank of Belgium, Central Balance Sheet Office — daily deposit batches (references + accountingData)
NBB webservice conditions (art. 5)
677,992 from April 2022 (structured deposits begin)
NBB deposit date
solo (statutory accounts, never group consolidation)
weekly increment (automated, Tuesdays)
Denmark .DK
Erhvervsstyrelsen — published annual reports (XBRL via distribution.virk.dk)
Danish Business Authority open data
552,301 from June 2012 (earlier filings are scans or PDFs)
the Copenhagen calendar date on which the register published the report. Before 11 April 2015 the register records a date only, with no time of day (section 4)
reported: the reporting entity's own accounts. A Danish-GAAP parent that also publishes group accounts usually appears with its own figures, not the group's (some filings tag them the other way round); an IFRS filer (form annual/ifrs) reports the consolidated group's
weekly increment (automated, Tuesdays)
Estonia .EE
Estonian e-Business Register (Registrite ja Infosüsteemide Keskus, RIK) open data — annual reports data (general information, key indicators, EMTAK revenue breakdown), basic data, register of shareholders
CC BY 4.0 — attribution required, which every response carries
329,829 from financial year 2019
the date the register records the report as submitted (esitatud_kpv): an Estonian calendar date with no time of day
solo: the company's own key figures; where the register's key-figure file carries a consolidated report's group figures, those as separate rows (basis consolidated, form …/consolidated)
monthly (RIK refreshes the annual-report files monthly; a report the files no longer hold for a year they still cover is listed in the Deletions Feed)
Sweden .SE
Bolagsverket — digitally submitted annual reports (inline XBRL) from its high-value-dataset bulk files; Statistics Sweden (SCB) company file for industry codes
CC0 1.0 (Bolagsverket, written confirmation of 21 October 2026)
586,163 from 2020 (digital submission)
the Sunday that ends the week (Monday to Sunday) in which Bolagsverket's bulk file places the report, a proxy for its registration date: expected not to be earlier than registration and up to six days later. Known issue: not yet compared report by report with the registration date
solo: the legal entity's annual accounts (group accounts are a separate filing and are not read)
monthly (Bolagsverket publishes a package per week; we load them once a month)
Slovakia .SK
Register účtovných závierok (RÚZ, the Register of Financial Statements of the Ministry of Finance of the Slovak Republic) Open API: financial statements and their structured reports
CC0 1.0
371,911 from financial year 2019
the later of the statement's filing date (datumPodania) and the last day the register changed the report holding the figures (datumPoslednejUpravy): never before the filing date, and usually a day or so after it
solo: the company's own statements; a consolidated statement's figures as separate rows (basis consolidated, form …/consolidated)
monthly
Latvia .LV
Register of Enterprises of the Republic of Latvia (Uzņēmumu reģistrs) — open data on data.gov.lv: annual-report financial data ("Gada pārskatu finanšu dati") and the register file ("Uzņēmumu reģistrs")
CC0 1.0
148,665 from financial periods ending in 2020
a proxy: the Riga calendar date of the time the register's data record of the report was created (created_at), read as UTC. The register's own files indicate that created_at is Riga local time, so this date can be one day later than the record's creation, never earlier. The files state no filing date; the State Revenue Service passes a report to the register within five working days of receiving it, so this date can be later than the filing, by an amount the files do not show, and as far as we know never earlier
solo: the company's own figures; a consolidated report's figures as separate rows (basis consolidated)
the New Zealand calendar date of the register's record date when we first stored the return, never before the balance date. A return amended before that carries the amendment's figures and date.
solo
monthly (automated): new returns are added, and a return amended later does not change what is already stored
United States: Every figure comes from the earliest filing that reports it for its date, normally the year's original 10-K, and carries that filing's date. Revenue is the own revenue line of the first filing that reports the period, under whichever of RevenueFromContractWithCustomerExcludingAssessedTax, Revenues, RevenueFromContractWithCustomerIncludingAssessedTax, SalesRevenueNet it used, so a line the filer later renamed keeps the values that filing reported (MSFT FY2016 is 85,320,000,000 from the 10-K of 2016-07-28, not the ASC 606 restatement of 2018). Where that filing tags several different figures for the period, one below the filing's own gross profit or operating income, or under a tenth of another of them, is not revenue (Apogee FY2015: net sales of 933,936,000, not a 72,730,000 segment tagged as Revenues); of the rest, the one the company's later annual reports of the period keep while dropping the others altogether (Leggett & Platt FY2022: net trade sales of 5,146,700,000, not gross sales of 5,203,900,000 under Revenues), but never a figure under half of another; else the line those reports settled on in the company's other years, on the same terms; else the tag it uses in the most periods. A tag set aside this way as a part of revenue (ruled out, or under half of the figure chosen beside it) is used alone in a later filing only where that filing's figures under it come within 5% of the revenue figure for some period (Procter & Gamble's FY2014 10-K tags 29,400,000,000 under Revenues beside net sales; from its 10-K of 2019-08-06 it reports net sales under Revenues alone, and that filing's FY2018 figure, 66,832,000,000, is FY2018's net sales, so FY2019 is 67,684,000,000). Where that filing tags the same revenue figure at two scales, a thousand or a million times apart, the figure at the filing's own scale is kept, judged against that filing's gross profit, operating income or total assets, and the other is not revenue; where the filing gives none of these, the period has no revenue. If every figure of the first filing is set aside, the period has no revenue: a later filing's figure is never used instead (Procter & Gamble FY2015 is 76,279,000,000 from the 10-K of 2015-08-07, not the 70,749,000,000 restated in 2016). Equity is chosen within that filing: StockholdersEquity, the PARENT's share, where the filing tags it, else the total including non-controlling interest from the same filing; the total is also used where the parent figure contradicts it grossly (opposite sign, zero, or under 5% of it) with no minority to explain the gap, unless the filing's own balance sheet or the company's next 10-K supports the parent figure, or the total is too small to contain it (OXY FY2018: −172,000,000 beside 21,330,000,000; the total is used). For groups with minority partners, assets − liabilities − equity therefore equals the non-controlling interest plus any redeemable (temporary) equity, which is a real line and not an error. Liabilities is the filer's Liabilities total; for a year whose earliest 10-K has none it is derived from that 10-K (section 5). Every other metric is one tag per company, the one covering the most periods, extended by another of its tags only where the two agree on every period they share. When a filer stops using that tag, the series continues after its last period under the metric's other tags and named successors, once a later 10-K uses one: net income under ProfitLoss (Broadcom from FY2025), cash under cash, cash equivalents and restricted cash, long-term debt under LongTermDebtAndCapitalLeaseObligations, the same including current maturities, or LongTermNotesPayable (ExxonMobil from FY2018, JPMorgan Chase from 2014), R&D, diluted EPS and diluted shares under their basic-and-diluted or excluding-in-process forms. Periods before that are unchanged, and the definition can move at that point as the filer's own line did (ExxonMobil's long-term debt includes finance leases from FY2018). Gross profit is never computed from revenue and cost of revenue, so a filer that stops presenting it has none after that. Annual figures are those at each fiscal year's own year end, and 52/53-week years ending 1–7 January are labelled with the year they mostly belong to.
12 markets, plus official income figures for large Australian entities. Total income, taxable income and tax payable for large corporate tax entities, from the Australian Taxation Office's Corporate Tax Transparency reports, income years 2013-14 onward, keyed by ABN (.AU). Licence: CC BY 3.0 AU, Directly Licensed Data.
These are tax return figures. They are not accounts, and total income is not revenue.
No balance sheet. One entity's return can cover a tax-consolidated group under its head company.
filed is a publication date, not a filing date: the latest of the ATO's page date and the data.gov.au record for that file, in Canberra. It can be later than the day the figures first became public.
end is 30 June of the income year. The ATO gives only the year, so an entity with a substituted accounting period closed on another day.
A blank taxable income or tax payable means the ATO may not show that figure. The law does not let it list a zero or negative one. It gives no row, and it does not mean zero.
The list has a size threshold, lowered for Australian-owned private entities from 2022-23. An entity joining or leaving the list says nothing about whether it exists or is solvent.
Entities the ATO lists without an ABN are left out. Petroleum resource rent tax is not included. A year first listed in a later report takes that report's date.
the register's identifier: CIK, corp_code, SIREN, KBO, CVR, charity number, Estonian registry code, Swedish organisation number, Slovak IČO, Latvian registration number
metric / m
revenue, gross_profit, operating_income, pretax_income, net_income, eps_diluted, assets, liabilities, equity, long_term_debt, cash (where the source carries it); derived: net_margin, gross_margin, operating_margin, asset_turnover, roa, roe, debt_to_equity; detailed line items (trade_receivables, inventories, trade_payables, ppe, current_assets, current_liabilities, capex and others) and the figures calculated from them (free_cash_flow, working_capital, current_ratio, ebitda): section 6a
fy
fiscal year of the period end. An annual row whose fiscal year ends 1–7 January (a 52/53-week year) is labelled with the year before; quarterly rows keep the calendar year of their period end and are never relabelled
fp
FY for an annual row; for a quarterly row (US, Taiwan) the calendar quarter, Q1–Q4, that contains its period end, not the company's own fiscal quarter (Apple's quarter ending 2025-12-27 is 2025 Q4, its fiscal Q1 of 2026)
period_end / end
last day of the period
filed
THE FILING DATE, as each market records it (the table above). `as_of` filters filed <= as_of.
4. Field mappings by source
France — INPI liasse cells (page | code | column)
The same code means different things on different pages, and the column that holds the current-year figure differs by line type (balance-sheet assets: column 3 = net; liabilities, equity and income lines: column 1). Each cell was verified against the printed Cerfa forms.
Model
Cell
Metric
C / K (complete)
page 1, code CO, column 3 (net)
assets
C / K
page 2, code DL, column 1
equity
C / K
page 2, code EE, column 1
balance total (used only to derive liabilities when it equals assets)
C / K
page 3, code FJ, column 3
revenue
C / K
page 3, code GG, column 3
operating_income
C
page 4, code HN, column 1
net_income
K
page 4, code R8, column 1
net_income (group share); R6 = consolidated result
revenue (sales of goods, services, production sold — code 232 is NOT used: it includes subsidies)
5. Exclusion and deduplication rules
Period length: France drops deposits whose stated duration is under 11 or over 13 months (year-end changes leave stub periods that would sit under an annual label).
Empty cells: a zero on a balance-sheet total is the register's empty cell and is excluded; assets, liabilities and equity are never served as 0 except for NZ charities, where the three are checked to balance at ingest.
Derived liabilities (FR, BE, DK) are computed only when the liabilities-and-equity (passif) total equals total assets (actif) within 0.5%; a Danish filing that states no such total is derived without that check.
Derived liabilities (US), only for a year end where the filer tags no Liabilities total: LiabilitiesAndStockholdersEquity − equity including non-controlling interest (StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest, or StockholdersEquity + MinorityInterest) − temporary equity (TemporaryEquityCarryingAmountIncludingPortionAttributableToNoncontrollingInterests, or TemporaryEquityCarryingAmountAttributableToParent + RedeemableNoncontrollingInterestEquityCarryingAmount). Every input comes from the same 10-K and the same balance-sheet date (the earliest 10-K presenting that balance sheet, normally the year's original), the row is dated with that filing and carries form = derived. It also replaces a Liabilities total that only a LATER filing tags for that date, a comparative that is often restated: the derivation from the earliest filing's balance sheet is that filing's own figure (VFC FY2014: 4,349,258,000 from the 10-K of 2015-03-03, not the 4,214,418,000 tagged in 2016). It is left out, not estimated, when: the filer is a blank-check company (SIC 6770, or a trust account of half the balance sheet or more); another temporary-equity or redeemable-stock carrying amount is tagged that the formula does not subtract; equity including non-controlling interest already contains the redeemable part or does not equal parent equity + MinorityInterest (0.1% of total assets); Assets differ from LiabilitiesAndStockholdersEquity by more than 0.1%; the result is zero or negative, or below tagged LiabilitiesCurrent; or the year is a pre-listing comparative with negative common equity (convertible preferred carried under the company's own tags). Current + noncurrent liabilities is not used as a check: utilities report long-term debt in capitalization, outside both. Where the rule can be checked, on filers that also tag Liabilities, it reproduces the tagged total exactly in 97.3% and within 1% in 98.4% of company-years (35,582 checked), and is more than 25% off in 0.6% (mostly mezzanine shares under a filer's own tags, which no standard tag reveals).
6. Derived ratios
Free cash flow, working capital, current ratio and EBITDA are calculated from the detailed line items, on read, with form = derived; section 6a has their formulas and when each is left out.
Calculated from the facts of the same ticker, year, period and basis, rounded to six decimals, and absent when an input is missing or the denominator is zero. Where the loader stored a ratio with the facts, as it does for US annual figures, Korea and New Zealand charities, that ratio is served as stored and is included in bulk files. Otherwise it is computed on read, with form = derived, and is not in bulk files. A ratio computed on read is dated like its inputs: filed is the latest filing date among the figures it uses, and it is absent when they describe different period ends. Stored US annual ratios follow the same rule, and each is also taken from ONE filing: both inputs as one 10-K reports them. Where the year's two inputs, each taken from its earliest filing, come from different filings, the ratio uses the pair that one of those two filings reports, the earlier, and is dated by it, so it can rest on a figure other than the stored row: Linde's FY2017 roe is 0.207212 from its FY2018 10-K (net income and equity of Praxair, its predecessor), while the stored FY2017 equity is the shell company's own −1,931,845, from its earliest filing. Where neither filing reports both, the ratio is absent, unless the two filings report the same figure for that year somewhere, which makes them one company's (a net income first tagged in a later 10-K beside the original's assets); a shell or a blank-check company beside the business it became never does. debt_to_equity takes the liabilities in the equity's own filing, or is absent. The API computes no US annual ratio on read: each one is the loader's, stored with the facts or left out on purpose, because a quotient of two filings is neither filing's ratio. US quarterly ratios are computed on read, as in other markets.
net_margin
net_income / revenue
gross_margin
gross_profit / revenue
operating_margin
operating_income / revenue
6a. Detailed line items (data dictionary)
Detailed line items: filed figures from the same filings as every other metric, under their own metric codes. One code means one statement line; where markets file the line differently, the market entry says which line is used. A metric appears only where the filing reports that line: nothing is imputed, and a missing line is not a zero, except where the market entry says a filed zero is left out (Estonian non-current assets, the Latvian lines). They are loaded market by market. After a market's load its measured share of company-periods is published in GET /api/v1/fundamentals/quality, and GET /api/v1/fundamentals/dictionary returns this dictionary with that share beside every metric; a market with no share shown has not been loaded or measured yet. A mapped line says what the parser reads, not that the market serves it today. Dictionary version 2026-11-09.
Dating: a line item carries the filing date, form and basis of the filing it was read from, and is selected by the same rules as the market's other metrics (each market's dating and its known issues are on /fundamentals/methodology). A line item is only ever added to a company-period that is already served from that same filing (in the US, where each metric is chosen per tag, the filing of the period's total assets for a balance-sheet line and of its revenue for an income or cash-flow line); it never starts a period, a company or a basis of its own.
Signs are as filed, with no exception. In particular capex keeps the filing's sign: positive in the US (the tag is a payment), negative in Taiwan, Japan and Danish-GAAP reports (the statement shows an outflow). Korean and Danish IFRS reports usually file it positive though the printed statement shows brackets. Compare capex across markets by its absolute value. A Danish filing with credit-negative signs gives no credit-side or cash-flow line, rather than a turned one.
Cash-flow statement items (cash_flow_operating, capex, and depreciation_amortization in the US) are annual (fp FY) in the US and Taiwan: their quarterly cash-flow statements are year-to-date, and a year-to-date figure is not differenced into a quarter.
No sums: a line item is one filed line. Nothing is summed, within a taxonomy or across taxonomies, and lines of two taxonomies never share a figure: where a market has lines in two vocabularies, the first the report carries is used, alone. A figure with no matching concept stays missing, so Taiwan has no depreciation_amortization (depreciation and amortisation are two lines there) and no EBITDA.
Definitions follow local GAAP and are not harmonised: compare like with like within a market, and read the market entry before comparing markets. /api/v1/fundamentals/quality reports the measured share of company-periods carrying each metric.
7. Verification
Every load is checked for the balance-sheet identity (assets = liabilities + equity where all three are present, 0.5% tolerance), negative assets, equity above assets, revenue coverage and unit mix, and the results are PUBLISHED per market rather than used to quietly drop one. For France, Belgium, Taiwan and Korea the identity is a strong test and under 0.1% of periods fail it. Japan's summary states no liabilities, so the identity does not test Japan. For Denmark it tests only IFRS filers that tag their own liabilities total: Danish GAAP liabilities are worked out as assets minus equity, so for those filings the identity holds by construction and does not test equity; equity is checked against each filing's own balance sheet when it is read (see the equity note in section 4). For the United States it is a weak one: US equity is the parent company's share, so a group with minority partners fails by the size of the non-controlling interest and any temporary equity, and a filer with no total-liabilities line fails where its liabilities could not be derived (section 5). 7.1% of US periods fail the identity without being wrong, and the quality report says so rather than the test being loosened until it passes. For France the identity is also a gate: since 2026-10-12 a new deposit that does not balance is not published (section 5). A small set of hand-verified figures — currently Apple and Microsoft FY2023 revenue, each traced to the filer's 10-K — is compared with the live API after deploys. The checker and the set are in the repository (scripts/verify-warehouse.mjs, lib/data/verification-set.json).
The same pass measures how many company-periods actually carry each metric, and publishes it at GET /api/v1/fundamentals/quality, which needs no key. The per-market identity-check examples quote individual companies' figures, so they come only with a key, the demo key included. Read it before you buy:Read it first: a low share is lawful non-disclosure rather than missing data, and nothing is ever imputed to fill a gap, so a use that needs turnover on every company will not be served by every market here.
8. Attribution and the conditions that travel with the data
Every API response and CSV carries attribution per market with the market's last-update date, and every bulk file and Snapshotwhole-market file comes with ATTRIBUTION.txt. For Taiwan OpenAPI data (OGDL 1.0) and France (INPI RNE licence, art. 2.4 and 4.4) the attribution is a licence condition. For France, INPI's comptes annuels API documentation (version 6.0, section A) requires a redistributor to delete withdrawn deposits, the licence's own grounds being article 3 (personal data) and article 4.4 (not misleading about the information or its date), and the licence forbids building searches by disqualification, sanction or criminal status, or by a natural person's insolvency; a company's own insolvency or closure may be used to select or label its data. The data licences pass these conditions to licensees.
Taiwan's MOPS XBRL archive (2013–) is not open data: it is supplied on the basis described in Source Conditions Schedule clause 3.6(b), and its notice says so. The full conditions for every market are in the Source Conditions ScheduleSource Conditions Schedule; the licence documents are at /licences/licences.
Questions about a specific figure: email the ticker, metric and period to contact@tradingagentapp.com with what you expected and where you read it. A confirmed mapping error is fixed in the next load and noted on the changelog.
Taiwan: Income-statement figures are single-quarter (three-month) amounts. Taiwan files cumulative year-to-date totals (Q2 = H1, Q4 = full year) and we convert them by subtracting the earlier quarters of the same year, so do not difference adjacent quarters again. Until each record is marked with its route, every Taiwan record is delivered with both Attribution Notices (OpenAPI and MOPS archive): keep both with it, and do not describe a Taiwan record as open data.
Korea: Consolidated statements only (CFS). Separate (OFS) statements are not loaded. Every figure is the original annual report's, as first filed. OpenDART's statement API returns the latest version of a report, so where a report was amended ([기재정정]) the original filing's XBRL is read instead, and a correction never replaces or joins the original; `src` carries the original's receipt number. Income-statement figures come only from the income statement and balance-sheet figures only from the balance sheet. A figure that cannot be identified in the original's XBRL is left out rather than taken from the correction, and a year is left out where an amended report's original has no XBRL file. Where DART lists a year's report only as [첨부추가] (an attachment added later under the report's own receipt), that receipt is the original. The period end is the report's own (2024-03-31 for a March year end), from the period in the report's name or its XBRL; where a company has two annual periods ending in one calendar year (a change of year end, or a fund that reports every six months), that year carries the later one.
Japan: Core figures come from the five-year summary (主要な経営指標等の推移); only the CURRENT year of that table is taken, the other four being the filer's later view of earlier years. Detailed line items (section 6a) come from the current year of the same report's primary financial statements. A Japanese group reporting under IFRS or US GAAP still files its PARENT accounts under Japanese GAAP, so the standard is labelled per row (annual/ifrs, annual/usgaap or annual, with /solo for the parent). 経常利益 is published as ordinary_income, not pretax_income: it is struck before extraordinary items and the two are different numbers. Turnover on either basis is present on 99.7% of company-periods; the group's own turnover on about 99.8% of those with group figures (see the correction in section 4). Some filers present that table in millions of yen, rounded or truncated, which is their own presentation and is reported as published.
France: See the liasse mapping below. Turnover is present on 64.0% of company-periods; the rest is a lawful confidentiality declaration. Measured, per metric, at /api/v1/fundamentals/quality. 99.7% of rows carry the register's own deposit id, so a withdrawal notice can be matched to the exact filing; the remainder are pre-2022 deposits from the bulk stock file, which does not carry one.
Belgium: Rubric 70 (turnover) is present on only 8.1% of company-periods, the lowest of any market here: abbreviated and micro filers report gross profit (9900) instead. A parent's revenue here is the holding company's own, not the group's.
Denmark: Only the reported year's undimensioned context is read; prior-year comparatives and dimensioned breakdowns are excluded. Danish-GAAP filings usually tag group (consolidated) figures in a dimensioned context, so for a parent that also publishes group accounts (about 1% of filings) the row usually carries the parent's own figures; where a filing tags them the other way round, the row carries the group's. IFRS filers are the exception: their undimensioned figures are the consolidated group's, labelled annual/ifrs. For each company-period the earliest publication is used and a later correction is not stored. Where the register holds only a corrected report for a period, that report is used, dated by its own publication, and labelled `/correction` in `form`; accounts drawn up in liquidation are labelled `/liquidation`. Every row read in the refresh carries `src`, the register's id for the publication (4,141 periods kept back by the wrong-unit check keep their earlier reading, without it). Turnover is present on 10.6% of company-periods (class B may publish gross profit instead). Equity is checked against the filing's own balance sheet (section 4); liabilities = assets − equity only where that check allows it, and an IFRS filer's reported total only where it adds up with equity to the assets. Interim reports are excluded; irregular years are labelled with their length in `form`. About 3.1 million rows dated one day early were corrected on 2026-10-29: see section 4 and the changelog.
Estonia: Known issue: about 1,900 reports, many of them consolidated and among them those of banks and listed groups, are not included, because the register, not the filer, enters their key figures manually after the report is submitted, so the submission date does not date those figures; some companies have no figures here at all. Companies, non-profit associations and foundations that file an annual report, including companies deleted since (their reports stay; they have no name, because the register's open data names only entities registered today). Key figures are read from the reporting year only. Form annual/pdf marks a turnover, assets or employee-count figure taken only from the separate boxes the filer keys in (the register's PDF key figures), not from the report's statements; a report filed only as a PDF carries just those figures; a zero there is left out, because it cannot be told apart from an empty box. Non-profits report total income as revenue, the operating result as operating_income and net assets as equity. liabilities = current + non-current liabilities, given only where the balance sheet balances within a small tolerance; non_current_liabilities includes long-term provisions; employees is in full-time equivalents (unit FTE). A figure a report states twice with different values is left out. Where two reports of a company end in the same fiscal year, only the later is used. The response's `attributes` carries the main activity code (EMTAK) each report declares, with that report's id and date, and the shareholders that are legal persons as of the register file's date; natural persons, sole proprietors and holders not shown to be legal persons are never included, so that list is not the complete ownership. With as_of, an attribute known only as of a later date is left out.
Sweden: Only digitally submitted reports are in the source; reports filed on paper or as PDF are not, so a missing report does not show that a company failed to file. Only the reporting year's own figures are read, never the prior-year comparatives. liabilities = provisions + long-term + current liabilities, given only where assets = equity + untaxed reserves + liabilities within a small tolerance; untaxed reserves (obeskattade reserver) are in neither figure and are given as untaxed_reserves; long_term_debt is long-term liabilities other than provisions; employees is the average number of employees (unit persons). Total and current assets below zero are left out, and liabilities with them. Where a report states a figure twice with different values, the more precise value is kept; where that does not settle it, the figure is left out, except equity, for which the value the report's own balance sheet balances with is kept. A report that states any of our figures by dimension (for example per group member) is not included. Retained earnings are not given. The first copy of each company-period is used; a report submitted again is not. `attributes.industry` is SCB's primary SNI 2025 code as of SCB's file date.
Slovakia: Known issues: statements filed only as a PDF (IFRS statements, among them many of the largest companies and the banks) carry no structured figures and are not included, so a missing company does not show that it failed to file; statements of banks, insurers and funds, public bodies' statements and single-entry statements are not included either; a structured report the register adds to a statement after we first collected it is included only at the next full collection; the activity code is the company's current SK NACE code, not the code in force when a statement was filed. Companies, cooperatives, non-profit organisations keeping double-entry books and other legal persons; natural persons who are entrepreneurs are never included, and their reports are never read. Only the register's standard templates for entrepreneurs (full and micro) and for double-entry non-profits are read, and only reports the register makes public. Only the current period's figures are read, never the comparatives. Micro entities (form annual/micro) report revenue as sales of goods plus sales of own products and services, as their statement has no net-turnover line; non-profits (form annual/nonprofit) report total income as revenue. liabilities = liabilities + accruals and deferred income, given only where the balance sheet balances within a small tolerance; current and non-current liabilities are the sums of the reported short- and long-term lines. Total and current assets below zero are left out, and liabilities with them. Extraordinary statements are labelled /extraordinary; interim statements are not included. Amounts are in euros. The register serves only the current version of a report: a report changed before we first collected it is held in its changed version. The earliest statement filed for a company, period and basis is used.
Latvia: Companies, cooperatives and general and limited partnerships; individual merchants, farms and other undertakings of natural persons are never included, nor are associations, foundations and trade unions (the data carries no income statement for them). Amounts are in euros, scaled by the report's own rounding (thousands or millions); reports in lats are not used. Detailed line items (section 6a) are other lines of the same reports. liabilities = current + non-current creditors + provisions (and a housing manager's future repair payments), given only where the balance sheet balances within a small tolerance. Total and current assets below zero are left out, and liabilities with them. The register's files hold only current records and do not show whether or when a report was changed: a report changed before we first collected it is held in its changed version, and the figures first collected are kept. A company with more than one report for the same period keeps the earliest.
New Zealand charities: Registered charities, not companies. Surplus is calculated (form derived) where the return states no total. Assets, liabilities and equity are given only where the three balance, about 47% of returns; a missing figure means not stated, never zero.
form
10-K, 10-Q, annual; for the US, /scale-differs-later always last on a figure that a later filing of the company gives for the same period about 1,000 or 1,000,000 times larger or smaller (section 4; ratios computed from it carry derived/scale-differs-later or the 10-K form with the same suffix); for France the reporting model and confidentiality flag (K/Public, C/Public, S/Confidential …); for Japan annual, annual/ifrs or annual/usgaap, with /solo for the parent's own figures; for Denmark annual or annual/ifrs, with the period length appended when a year is not 11–13 months (annual/15m), /liquidation for accounts drawn up in liquidation (the accounts of the year the liquidation begins, and the final liquidation report), /correction for a period the register holds only as a corrected report, annual/ifrs/separate for an IFRS filer that tags only its separate (parent-company) statements, and, always last, /same-as-adjacent for a period whose figures are identical to the company's adjacent fiscal year's (section 4; its ratios carry derived/same-as-adjacent); `derived` for ratios
basis
consolidated | solo | reported — which entity the figure describes. Compare like with like.
src
the register's own id for the DEPOSIT this figure came from, where the source exposes one (France and Denmark do on every filing). It resolves a figure to one filing rather than to a company, and it is what a withdrawal notice is matched against when the register removes a deposit
value / v, unit / u
the filer's figure in the filer's unit: USD, EUR, DKK, SEK, KRW, TWD, NZD; USD/shares for EPS; FTE (Estonia) or persons (Sweden) for employees; ratio for derived
stale
latest view only: true where the figure was filed more than 15 months before the company's newest filing in the rows read (with `as_of`, the newest filed on or before it). The company has filed since without reporting that metric again, because it stopped presenting the line or no longer tags it, so the figure is its last one, not a current one. Absent on every other figure
company
name, activity_code, address, basis, and `source.url`: the register's own page for the entity. `name` is the name we hold today, also with `as_of`. In the JSON response and in the sample and bulk files; the API's format=csv does not carry activity_code or address
company.activity_code
the company's industry code, where we hold one. France: the APE/NAF code stated on its deposits, which can lag its current code. Sweden: SCB's primary SNI code. Estonia: the EMTAK main activity of its latest annual report. Slovakia: its current SK NACE code. Empty for Belgium, Denmark, Latvia, New Zealand charities, the US, Japan, Korea and Taiwan, and for some companies in the four markets above. It describes the legal entity, not its group: a French group's parent can carry the head-office code 7010Z, which says the company is a head office, not what the group sells. For Estonia and Sweden `attributes.industry` gives the code with its source and date. Without `as_of` this is the latest code we hold. With `as_of` it is given only where its date is known to be on or before that day: Sweden's from SCB's file date, Estonia's from the latest report filed by then. France's and Slovakia's codes have no known date and are null
company.basis
the reporting basis of the figures in that response's `data`, where they all share one: consolidated, solo or reported. `company.basis` is null where they differ or there are none, in which case read each figure's own `basis`. So a company that files both can answer null on the history view and consolidated on the latest view
company.address
postcode and locality, where the source states them: France, Sweden, Estonia, Slovakia and Latvia. Empty elsewhere and for some companies in these markets. The latest we hold; it has no known date, so it is null with `as_of`
S
page 2, codes 270 / 310, column 1
operating_income / net_income
Belgium — NBB rubrics
20/58 → assets · 10/15 → equity · 70 → revenue · 9900 → gross_profit · 9901 → operating_income · 9903 → pretax_income · 9904 → net_income · 17 → long_term_debt. Liabilities = total − equity. Dates and currency come from the references file joined on the deposit reference; accountingData alone carries neither.
Denmark — XBRL (Danish GAAP fsa namespace, and IFRS)
Danish GAAP: Revenue → revenue · GrossProfitLoss (or GrossResult, the same line, where a filing tags only that) → gross_profit · ProfitLossFromOrdinaryOperatingActivities → operating_income · ProfitLoss → net_income · Assets → assets · Equity → equity, where the filing does not show the figure to be its share capital, another part of equity, last year's figure, a figure above its balance-sheet total or a figure in another scale than its assets. Liabilities = assets − equity, computed only from such a figure, only where the liabilities-and-equity total, if stated, equals assets within 0.5%, never below zero (a policy: also where the filing's own negative liabilities lines give that figure), and not where the filing shows equity to be the owners' share beside a minority interest presented outside it. Where the filing states a complete liabilities total and equity does not add up with it within 0.5%, equity is still served and counted as not confirmed by the balance sheet, and no liabilities are computed from it. The liabilities categories of the financial-sector formats (subordinated debt, equity loans, insurance provisions, deferred income) count in that test. Where a filing's balance sheet and result repeat the year before's, the figures are served and counted as not confirmed. Where equity is the share capital alone and the year's result does not carry the year before's equity to it, while the balance sheet adds up with it, it is served and counted as not confirmed. IFRS filers (listed and class D companies, tagged ifrs-full): Revenue → revenue · GrossProfit → gross_profit · ProfitLossFromOperatingActivities → operating_income · ProfitLoss → net_income · Assets and CashAndCashEquivalents as tagged; Equity as tagged, unless the filing shows it to be in another scale than its assets. A Liabilities total is served only where it adds up with equity to the assets: it is left out where the balance sheet adds up only with liabilities presented beside it (held for sale, deferred tax, provisions, subordinated capital or insurance provisions), or not at all; where it equals the balance-sheet total; where the stated total is not the assets; where it is a thousandfold off the figure the balance sheet adds up with; or where the current and non-current totals contradict it. Where no Liabilities total is tagged, liabilities = assets − equity where equity adds up with the filing's own liabilities lines. Equity may be the owners' share where a non-controlling interest is presented outside equity. A bank's equity includes its Additional Tier 1 capital. IFRS rows carry formannual/ifrs. Namespace prefixes are resolved from the document's xmlns (they are arbitrary per filing); only the reported period's undimensioned context is read. NameOfReportingEntity is the company; NameOfSubmittingEnterprise is often the accountant and is not used.
US revenue at the wrong scale: corrected on 8 November 2026
Some US filings tag the same revenue figure twice for one period, once at the filing's own scale and once a thousand times larger. For 3 companies our loader took the larger figure, so 15 revenue figures (6 annual, 9 quarterly, filed 2018 to 2026) and 24 annual ratios computed from them (net, gross and operating margin, asset turnover) were a thousand times off. They now carry the figure at the filing's own scale, with the same filing date; the rule is in the US notes above, and each corrected company-period is listed in the Deletions Feed as a correction. Revenue for some periods of 2 companies that the same error had left empty is added at the next monthly refresh. The changelog records the correction.
Known issue, 8 November 2026: a filer can also tag a single figure at the wrong scale, with no second figure in the same filing to compare. Such figures are served as filed (Data Terms clause 10.6). Where a later annual or quarterly report of the company gives the same period's figure about 1,000 or 1,000,000 times larger or smaller, the figure carries /scale-differs-later at the end of form, and so do the ratios computed from it: 232 US figures of 50 companies and 24 ratios, under 0.01% of US rows. Only a later annual or quarterly report counts. The flag does not say which filing is wrong, the earlier or the later; read the filing it links to before using the figure.
Equity. Some Danish filings tag a part of equity, such as the share-capital line (selskabskapital, aktiekapital), as Equity, beside or instead of their total equity. Until 2026-10-29 we served some of those figures as equity, and the liabilities worked out from them. Each filing's equity is now checked against its own balance sheet. Equity is left out, and no liabilities are worked out from it, where the filing itself shows that the figure is not its total equity: it is larger than the balance-sheet total and no negative liabilities line explains that; it is the share capital while the filing's other equity lines are not zero and do not add up to it; the balance sheet adds up with another figure the filing tags instead, including the sum of its own capital, retained earnings and reserves; it repeats the filing's figure for the year before while the balance sheet contradicts it; or the filing tags two different equity figures and its balance sheet confirms neither. Where it tags two and the balance sheet adds up with exactly one, that one is used. Equity and liabilities are also left out where the filing's own figures show them to be in another scale than its assets. Equity is never rebuilt from its parts, and a figure is never rescaled.
Withheld periods. For 483 company-periods whose assets and equity are about a thousand or a million times below or above the company's filings on either side (or, for its latest period, below the previous one), equity and liabilities are withheld, without our having verified them: the neighbouring filings put their scale in doubt, they do not show them wrong. Such a period is served in full where the filing's own comparative column gives the previous filing's figures, or where we have checked the figure against the filing's own text.
What the balance sheet confirms. Of the equity figures served from the 157,924 company-periods read again for this check, 127,532 add up with a stated liabilities total to the assets (to the filing's own rounding, or within 0.5%); the others are served as tagged and not counted as confirmed: other-total 181, parts 4,189, copied 484, capital-only 1,956, untestable 21,112, owners-share 120, fails 62. The counts are on the changelog.
Period length. Interim reports (quarters, half-years, nine months) are excluded: every Danish row is a fiscal year, so a quarter left in would be presented as a year. An interim is recognised by the register's document type (DELAARSRAPPORT, HALVAARSRAPPORT), or by its dates: sharing its start date with another filing of the company, lying inside another filing's period, or — for a company that files interims — not being followed by an annual period starting the next day. The dates are checked even when the type says annual, because filers sometimes label a quarter as an annual report. Irregular annual reports (a first year of up to eighteen months, or a short transitional year after a change of year-end) are real annual accounts and are kept, with their length appended to form: annual/15m, annual/ifrs/7m. A regular year (11–13 months) has no suffix.
Listed companies from 2020 (ESEF). Listed companies file their annual report in the ESEF format. The register publishes, beside it, an XBRL document converted from it (AARSRAPPORT_ESEF), and that is what is read — the plain AARSRAPPORT document next to it carries only board and auditor details. Known gap: for 628 of 2,081 such reports the register's converted version holds too few tagged figures to read, and the original ESEF package (inline XBRL) is not yet parsed, so those company-years are absent rather than estimated. Unlisted companies are not affected. An ESEF filer that tags only its own (separate) accounts, every figure under a dimension, is read from those accounts and labelled annual/ifrs/separate.
Dates.filed is the Copenhagen calendar date on which the register published the report. Until 10 April 2015 the register recorded each publication as a date only, stored as midnight Copenhagen time; from 11 April 2015 it records the time of day. Before 2026-10-29, about 3.1 million Danish rows carried the UTC date of that stamp, one day early. They were corrected that day, as the changelog records.
Gross profit. About 22% of Danish filings tag gross profit only as GrossResult, not GrossProfitLoss. It is the same line and is read as gross_profit.
Inverted signs. Some accounting software exports equity, liabilities, debt, income and profit as negative numbers. The filing shows this in its own balance sheet: total liabilities and equity equal minus total assets, or, where it states no usable total (a company with nothing left), its share capital and liabilities are themselves negative. In such a filing those signs are turned back. Where the same software repeats net profit with the opposite sign, the figure in the income statement is used, found by its profit before tax or, where it states none, by its other income-statement lines.
Rounded copies. Where a filing states a figure twice, in the statement and rounded in its key-figures table, the unrounded figure is used.
Figures the filing itself settles. Equity is checked against the filing's own balance sheet (see the equity note above). Of two equity figures or two operating-income lines, the one the filing's own balance sheet or income statement confirms is used, and a balance-sheet figure is read from the balance sheet's own context. A revenue tagged with the opposite sign is turned only where the filing's operating lines prove it; otherwise signs are as tagged. A filing that tags every figure as 0 yields no rows only where it is shown to be a blank form: another report of the same period, or the company's next filing, states other figures for that year, or, where neither states any, the file comes from software known to export blank forms. Any other all-zero filing, such as a dormant company's year, keeps its zeros as filed (a balance-sheet total of 0 is still read as an empty cell, as for every market).
One report per period. A period is read from the company's annual report (or its accounts in liquidation), never from a group report or a country-by-country report published before it, and never mixes two reports.
Liquidation and corrected reports. Accounts drawn up in liquidation (the accounts of the year the liquidation begins, indledende likvidationsregnskab, and the final report, afsluttende likvidationsregnskab) are kept as the accounts of their period and labelled /liquidation in form. Where the register holds only a corrected report (omgørelse) for a period, that report is used, dated by its own publication, and labelled /correction.
Figures identical to the adjacent year. Some filings state figures identical to the company's adjacent fiscal year, which can mean the filer repeated another year's figures. Where two consecutive annual periods of a company state the same assets, equity and net income, net income is not 0, and every other figure both state is the same too (liabilities apart: most are worked out from assets and equity), both periods are flagged: every row of each carries /same-as-adjacent at the end of form, and the ratios computed from them carry derived/same-as-adjacent. The figures are served as filed (Data Terms clause 10.6), and the flag does not say which of the two periods, if either, is wrong. It is recomputed whenever a period of the company is added or removed.
New Zealand charity dates: corrected on 2 November 2026
For New Zealand charities, filed is the New Zealand calendar date of the Charities Register's record date (ModifiedOn). The register serves that stamp in UTC, and our loader had taken its UTC date, which is the previous day for every return recorded before noon (13:00 in summer) New Zealand time. About 600,000 rows, 26% of the New Zealand data, carried a date one day early; this page listed it as a known issue from 19 October 2026 (a dating error under Data Terms clause 10.5). Each corrected date moved one day later, never earlier. For example, Neurogenesis Trust (CC52218.NZC), year ending 31 March 2024, was dated 18 July 2024 and is now dated 19 July 2024. For 199 company-periods whose return was changed after we loaded it, the original stamp no longer exists; they also moved one day later, so each is at most a day late. 9 company-periods the register no longer holds under those year ends were removed and listed in the Deletions Feed. The changelog records the correction.
Japanese group revenue, and groups reporting under US GAAP: corrected on 3 November 2026
Of about 34,700 Japanese company-years with group figures, about 1,740 had no group revenue here, and about 110 of those, from 21 groups reporting under US GAAP, had only the parent's figures. This page listed it as a known issue from 3 November 2026 (a mapping error under Data Terms clause 10.5). We added 4,428 figures from the annual securities reports we already held, with their original filing dates: 1,666 group revenue, 1,583 parent revenue, 328 operating income and 851 other group figures. Figures we already held did not change. Group revenue is now present for about 99.8% of company-years with group figures; for the 70 left, the filing's summary states no total. 162 filings could not be read.
An as_of query on an earlier date now returns these figures where their filing date is on or before it. In some Japanese companies the group's revenue replaces the parent's in the latest view, and net margin and asset turnover change with it. Read each figure's basis. The changelog records the correction.
Korean filing dates after a deadline extension: corrected on 23 October 2026
A company that cannot file its annual report (사업보고서) on time first files a deadline-extension notice (사업보고서제출기한연장신고서), which holds no financial statements, and files the report later. Our loader had dated such a year by the notice; this page listed it as a known issue from 20 October 2026 (a dating error under Data Terms clause 10.5). The Korean data has since been loaded again from DART, and each Korean year is now dated by its original annual report: a notice is never taken for the report. For example, 삼부토건 (001470.KS) filed its notice for 2025 on 23 March 2026 and its report on 7 April 2026; its 2025 figures were dated 23 March 2026 and are now dated 7 April 2026. 215 company-years moved to their report's date, 3 to 212 days later (median 15 days); none moved earlier. The changelog gives the other changes of the same reload.
Japan — EDINET XBRL (five-year summary; line items in section 6a)
Japanese GAAP: NetSales / OperatingRevenue1 / SalesAndOperatingRevenue → revenue · OrdinaryIncomeLoss → ordinary_income · ProfitLossAttributableToOwnersOfParent → net_income · NetAssets → equity · TotalAssets → assets · CashAndCashEquivalents → cash · BasicEarningsLossPerShare → eps · NetCashProvidedByUsedInOperatingActivities → cash_flow_operating, each with the SummaryOfBusinessResults suffix. IFRS filers use the parallel…IFRSSummaryOfBusinessResults names, adding pretax_income and, where the filer states it, operating_income; US GAAP filers the parallel …USGAAPSummaryOfBusinessResults names. A bank's or insurer's top line is 経常収益. A filer can state a line of the summary under its own element name, also with a KeyFinancialData suffix; those are read where the line is the company's top line. A filer whose summary states no top line has no revenue here: a life insurer's premium income is a part of it, and we do not add parts together.
Two things decide correctness here. The CONTEXT carries the basis: the same element appears once for the group and once suffixed_NonConsolidatedMember for the parent alone, and nothing in the element name distinguishes them — one large filer's parent revenue is 1.69tn against 3.50tn for the group. And the element's LOCAL name is matched, not its prefix: operating profit under IFRS is tagged in the filer's own namespace, so matching the qualified jpcrp_cor: name drops it silently.
Verification. The same filing also carries the primary financial statements, tagged from different taxonomies entirely (jpigp_cor for IFRS, jppfs_cor for Japanese GAAP). Cross-checking the published rows against them over an 80-filing sample: 615 of 616 figures agree exactly. This tests the figures we publish, not lines we did not read.
Known gaps. Investment funds file the same form with a fund code attached and have no company results table, so they are excluded. Foreign issuers — Deutsche Bank, CITIC, Goldman Sachs International and others file a 有価証券報告書 — use a form whose XBRL exists but whose CSV rendition does not; 210 such filers are absent rather than estimated.
United States — us-gaap concepts
revenue: RevenueFromContractWithCustomerExcludingAssessedTax, Revenues, RevenueFromContractWithCustomerIncludingAssessedTax or SalesRevenueNet, whichever the first filing reporting the period used. Where that filing tags several different figures, one below the same filing's GrossProfit or OperatingIncomeLoss for the period, or under a tenth of another of its revenue figures, is not revenue; of the rest, the one the company's later annual reports of the period keep while dropping the others altogether (never a figure under half of another), else the line they settled on in its other years, else the tag the filer uses in the most periods. A tag set aside in one filing as a part of revenue (ruled out, or under half of the figure chosen beside it) is taken alone from a later filing only where that filing's figures under it come within 5% of the revenue figure for some period. If all of the first filing's figures are set aside, the period has no revenue; a later filing's figure is not used instead · net_income: NetIncomeLoss · eps_diluted: EarningsPerShareDiluted · assets: Assets · liabilities: Liabilities, or for a year whose earliest 10-K has none, derived from that 10-K (section 5, form = derived) · equity: StockholdersEquity, and StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest only where the same filing has no StockholdersEquity, or where its StockholdersEquity contradicts that filing's own total (opposite sign, zero, or under 5% of it, with no non-controlling interest in the filing to explain the gap). Then the filing's balance sheet decides which of the two is the equity, else the company's next 10-K for the same date, else the total, unless the total is too small to contain the parent's figure (OXY FY2018: the 10-K tags −172,000,000 beside a total of 21,330,000,000 and no minority; the total is used). Where the two are one amount with opposite signs and nothing settles the sign, that filing gives no equity for the date. Either way the figure is one that filing published, dated by it. The tags of the detailed line items are in section 6a; each is kept only from the filing of the period's total assets (balance-sheet lines) or revenue (flows).
Which date is a year's figure. A 10-K tags facts at more dates than its own year end: the prior year end, opening balances restated for a new accounting standard (dated the first day of a year), and now and then a stray date. An annual row is taken only at the fiscal year's own year end: a 10-K's own period end, the end of a full year it reports, or the close of the year before such a full year starts. An opening balance is never one of these. Within that date the figure is the one from the earliest filing: normally the year's original 10-K, or the earliest filing's comparative where the original does not tag it (and the earlier filing where a late filer's original came after the next year's 10-K). Annual rows come from annual reports only (10-K, 10-K/A, 10-KT): a 10-Q's comparative is never used for one, so a year-end balance first published in a 10-Q (a late filer's, or a year before listing) is dated by the first 10-K that reports it. A fact dated after the filing that reports it is never used. Quarterly balance-sheet figures are kept only at real period ends in the same way.
Changes of fiscal year and quarter labels. When a filer changes its year end, the short transition period (a 10-KT) ends in the same calendar year as a full fiscal year and shares its label. The annual rows keep the full year; the transition period's balance sheet appears only as a quarterly row, dated by the next 10-Q (L3Harris: the period to 2020-01-03, reported in a 10-KT filed 2020-03-03, appears as 2020 Q1 dated 2020-05-07). A transition period filed on Form 10-QT instead is a quarterly filing: its figures appear as a quarterly row dated by the 10-QT, and its closing balance sheet, which is also the opening of the next full year, appears as a balance-sheet-only annual row for that label taken from the next 10-K's comparative and dated by that 10-K, although the 10-QT published it earlier (VF Corporation: the balance sheet at 2018-03-31, published in a 10-QT on 2018-05-10, is the FY2018 annual row dated 2019-05-24, and 2018 Q1 dated 2018-05-10). A quarter's label is the calendar quarter that contains its period end, not a fiscal quarter: a 52/53-week quarter ending in the first days of a calendar quarter takes that quarter's label (Johnson & Johnson's fiscal first quarter of 2022, ended 2022-04-03, is 2022 Q2), so a label can hold a quarter's income figures beside a balance sheet at another date in the same calendar quarter (Apple 2023 Q3: income to 2023-07-01, balance sheet at the 2023-09-30 year end). No ratio is computed across the two dates. A balance-sheet figure at a fiscal year end, as a quarterly row, is dated by the 10-Q that reports it.
Future dates: rows with a period end or filing date after today (filer typos) are dropped.
One row per (ticker, metric, fiscal year, period, basis): a row at a real period end of the company (a date on which its income or cash-flow figures end) beats one that is not, so an opening balance dated the day after a year end never replaces that year end; then the later period end (two year ends share a label only around a change of fiscal calendar); then the EARLIEST filing, whose date the row carries. The label is decided per metric, so where a company changed its year-end and two periods end in one fiscal year, that year can hold metrics of both; each row's end (and, where the source has one, src) says which.
Deletions: records the register marks deleted are dropped at ingest, removed on the next increment when the deletion arrives later, and published at /api/v1/fundamentals/deletions. A withdrawal notice identifies the deposit, not the company or the period, so removal is matched on src; a notice carrying no usable key is reported rather than applied to a whole company.
Nothing is imputed. A metric the filer lawfully omitted is absent. Derived liabilities above are arithmetic on totals the filer reported in the same filing, not estimates.
Wrong units: a filing read in the wrong unit or currency is dropped whole, not converted. France: 102 filings of 86 companies presented in EUR millions but read as units were removed on 2026-09-29, found against total assets within one reporting basis; 385 more were removed on 2026-10-12 (7 of them because their currency could not be confirmed as EUR), for example group accounts presented in US dollars but labelled EUR by the register, and balance sheets keyed in thousands. New Zealand charity returns completed in NZ$000s are dropped the same way: 487 returns of 417 charities, mostly FY2008-09. That scan checks both directions; every case was a thousandfold shortfall and none a thousandfold excess, which is what separates a units error from a real change.
Balance sheets that do not add up (France): 2,844 French filings whose balance sheet fails basic checks (almost all do not add up; a few belong to another entity) were removed on 2026-10-12. With the 385 wrong-unit filings above, that is 3,229 filings of 2,526 companies (14,501 rows), each listed in the Deletions Feed as correction; 501 companies had only such filings and no longer appear. Since then, every new French deposit is checked before it is published: one that does not balance is not published, and one that may be in another unit or currency is held for review first.
Natural persons are excluded.
French entrepreneurs individuels (EI and EIRL) — 7,765 entities, 0.52% of the French data — and 1,057 Danish entities that may be sole proprietorships (0.19% of the Danish data) are not in any output: not on the company pages, the API, the bulk files, the sample, or a snapshot. Nor are French companies that INSEE or the register treats as non-diffusible, or any French record whose register management number shows a natural person (see below).
Danish partnerships are treated the same way. A fully liable partner in an I/S or K/S answers with their own assets, so the accounts can be information about that person. We read the company form and the type of each fully liable partner recorded in the Central Business Register, never their names. We leave out a partnership with a natural person in that role, now or earlier, and one where the register does not show that those partners are all companies, together with companies in the register's “other” form, now or before they ended: 689 companies in all, listed for deletion. A new company whose name shows either form is held back until it has been checked.
Why
An entrepreneur individuel is not a small company; it is a person. Its accounts are that person's finances, and its SIREN identifies them in the public SIRENE register, so withholding the name does not make the figures anonymous (GDPR Art. 4(1)).
INPI publishes the Registre national des entreprises because the law requires it to (GDPR Art. 6(1)(c)), which is why it can decline an individual's objection. A reuser has no such obligation. Its only available basis would be legitimate interest (Art. 6(1)(f)), and that gives every person concerned a right to object (Art. 21).
INPI's reuse licence for the RNE, article 3, permits reuse of personal data only in compliance with the GDPR and the French Loi Informatique et Libertés; breach of the licence is sanctioned under article L.326-1 of the Code des relations entre le public et l'administration.
Company fundamentals do not need data about individuals. Under the data-minimisation principle (GDPR Art. 5(1)(c)) and New Zealand's Privacy Act 2020 (Information Privacy Principle 1), it is therefore not processed at all.
How they are identified
France: INSEE's own classification in SIRENE, categorieJuridiqueUniteLegale = 1000 (“Entrepreneur individuel”, covering EI and EIRL) — the register's statement, not an inference from the name.
France, non-diffusible: companies that INSEE or the register treats as non-diffusible — SIRENE statutDiffusionUniteLegale = "P", or RNE diffusionINSEE = "N" — and any record whose register management number shows a natural person are excluded, and listed delete in the Deletions Feed. Where the source itself restricts what may be shown about an entity, a reuser does not publish it.
Denmark: sole proprietorships are not required to publish annual reports, so few appear, but Danish annual-report XBRL does not state the legal form. Until the CVR register's company form is available to us, a Danish entity is excluded unless its registered name identifies a legal-person form. This deliberately over-excludes: some companies whose filed name omits “A/S” or “ApS” are removed with the sole traders.
Belgium: the Central Balance Sheet Office receives accounts from legal persons; natural persons do not file there.
For research: treat sole traders as outside the population. A study of the very smallest French firms should account for their absence.
Copies already held: every excluded filing is listed at /api/v1/fundamentals/deletions (to identified key holders, not the public demo key) with action: "delete" and no reason attached, since a list saying which numbers are people would itself be personal data. The licences require holders to delete listed records within 30 days. Registrations added after the exclusion are re-classified before they are published.
asset_turnover
revenue / assets
roa
net_income / assets
roe
net_income / equity
debt_to_equity
liabilities / equity
Calculated figures: the codes listed under `derived` are calculated, never filed, and carry form derived. They are computed on read, for the US and Taiwan only, only where every input is present and all come from one filing (one period end, one filing date, one form, one unit), and they are not in the bulk files, whose rows are stored facts. A calculated figure from Taiwan Archive Data is Derived Data under Source Conditions 3.6, not a TWSE or MOPS figure. No score or rating is calculated from these figures.
Small employers: in Belgium, Estonia, Sweden, Slovakia and Latvia, staff_costs, wages_and_salaries and pension_provisions are not given for a company-period whose filing states fewer than 5 employees, or states no employee count, because with so few staff these lines reveal individuals' pay. The count is the one the same filing gives: in Belgium and Estonia the average in full-time equivalents, in Sweden and Latvia the average number of employees. A Belgian full or abbreviated filing with no count keeps them. Slovak statements give no count, so there they are given only on a full statement of a company the register places at 10 employees or more (its current size band, not the period's), and never on a micro statement.
Scope of this version: the line items are read for the US, Taiwan, Slovakia, Estonia, Japan, Latvia and Belgium; for Denmark, Korea and France the parsers read them on request and none is served until each market's load, so their entries here describe what will be read. Sweden and the other markets are not read in this version. Status `existing` marks a code the market already served from its own mapping (section 4 of /fundamentals/methodology) before this dictionary.
Flags ride at the end of `form` and never change a value. In the US, /scale-differs-later marks a figure that a later 10-K or 10-Q of the same company gives, for the same period, about 1,000 or 1,000,000 times larger or smaller; it is served as filed, the flag does not say which filing is wrong, and the ratios computed from it carry the flag too (derived/scale-differs-later). Denmark's /same-as-adjacent is described on /fundamentals/methodology.
Operating cash flow less cash paid for property, plant and equipment; the two formulas are the same sum, because capex keeps the filing's sign. Annual only. Left out where capex has the opposite of the market's usual sign (negative in the US, positive in Taiwan), since its meaning is then unclear.
ebitda
operating_income + depreciation_amortization
US only, annual only: Taiwan files no single depreciation and amortisation line. Left out where the depreciation figure is negative.
Trade receivables trade_receivables · balance at period end
Amounts owed by customers for goods and services, net of allowances, as the trade-receivables line of the balance sheet. Notes (bills) receivable, contract assets and related-party trade receivables are included only where the filer reports them on that same line.
US
us-gaap:AccountsReceivableNetCurrent
TW
tifrs-bs*:AccountsReceivableNet (應收帳款淨額) — Notes receivable and receivables due from related parties are separate lines in Taiwanese filings and are not included.
JP
jppfs_cor:NotesAndAccountsReceivableTrade (受取手形及び売掛金) · jppfs_cor:NotesAndAccountsReceivableTradeAndContractAssets (受取手形、売掛金及び契約資産) · jppfs_cor:AccountsReceivableTrade (売掛金) · jppfs_cor:AccountsReceivableTradeAndContractAssets (売掛金及び契約資産) — Japanese-GAAP statements, the first of these lines the filing reports. Where notes receivable (受取手形) or electronically recorded claims (電子記録債権) are on lines of their own they are not added. IFRS filers report trade and other receivables instead (trade_and_other_receivables).
KR
ifrs-full_CurrentTradeReceivables — Only where the consolidated balance sheet itself reports the line (the statement API's statement rows); most Korean filers report trade and other receivables (trade_and_other_receivables).
FR
liasse 2050 BX, net (Clients et comptes rattachés) · liasse 2033-A 068, net (Créances clients et comptes rattachés)
BE
rubric 40 (Créances commerciales / Handelsvorderingen, amounts receivable within one year)
DK
fsa:ShorttermTradeReceivables (Tilgodehavender fra salg og tjenesteydelser) · ifrs-full:CurrentTradeReceivables
EE
not in the source: The register's key-figure file does not carry the line.
SE
not read: Not read yet.
SK
short-term: Úč POD row 54, Úč MUJ row 18, Úč NUJ row 43 (pohľadávky z obchodného styku) — The short-term line only. A long-term trade-receivables line (Úč POD row 42) is not added. Served as filed: about 1.5% of the figures are negative.
LV
not in the source: The register's file has no such column.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Trade and other receivables trade_and_other_receivables · balance at period end
The IFRS balance-sheet line that combines trade receivables with other current receivables, where the filer reports that combined line. Not the same figure as trade_receivables: other receivables (tax refunds, loans to affiliates, deposits) can be a large part of it.
US
not in this market's filings: US GAAP filers do not report this IFRS line.
TW
not in this market's filings: Taiwanese balance sheets report trade and other receivables on separate lines.
balance_sheets.csv accounts_receivable (Debitori kopā) — All debtors, as the register's field description says, not only trade debtors: it can hold other receivables and prepaid expenses. The register's file writes 0 where a report has no line, so a zero cannot be told from a line not reported: it is left out, and a missing figure can mean zero or not reported.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Inventories inventories · balance at period end
Inventories (stocks) at the balance-sheet date, net of write-downs, as the filing's inventories line.
US
us-gaap:InventoryNet
TW
ifrs-full:Inventories (存貨)
JP
jppfs_cor:Inventories (棚卸資産) · jpigp_cor:InventoriesCAIFRS — Most Japanese-GAAP balance sheets list merchandise, work in process and raw materials on separate lines with no total; those are not summed, so the metric is present only where the filing reports the total line.
KR
ifrs-full_Inventories (재고자산)
FR
not read: The French form has no total stocks line: the complete model lists five stock lines and the simplified model two. One code means one filed line, so they are not summed.
BE
rubric 3 (Stocks et commandes en cours d'exécution / Voorraden en bestellingen in uitvoering) — Includes contracts in progress (rubric 37), which the Belgian schema reports inside the same total.
balance_sheets.csv inventories (Krājumi kopā) — The register's file writes 0 where a report has no line, so a zero cannot be told from a line not reported: it is left out, and a missing figure can mean zero or not reported.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Trade payables trade_payables · balance at period end
Amounts owed to suppliers for goods and services, as the trade-payables line of the balance sheet. Notes payable and related-party payables are included only where the filer reports them on that same line.
US
us-gaap:AccountsPayableCurrent
TW
ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers (應付帳款, the later vocabulary) · tifrs-bs*:AccountsPayable (應付帳款, the earlier vocabulary) — Notes payable and payables to related parties are separate lines and are not included.
JP
jppfs_cor:NotesAndAccountsPayableTrade (支払手形及び買掛金) · jppfs_cor:AccountsPayableTrade (買掛金) — Japanese-GAAP statements, the first of these lines the filing reports; notes payable or electronically recorded obligations on lines of their own are not added. IFRS filers report trade and other payables (trade_and_other_payables).
KR
ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers · dart_ShortTermTradePayables (단기매입채무) — Only where the consolidated balance sheet itself reports the line.
FR
liasse 2051 DX (Dettes fournisseurs et comptes rattachés) · liasse 2033-A 166 (Fournisseurs et comptes rattachés)
BE
rubric 44 (Dettes commerciales / Handelsschulden, amounts payable within one year)
DK
fsa:ShorttermTradePayables (Leverandører af varer og tjenesteydelser) · ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers
EE
not in the source: The register's key-figure file does not carry the line.
SE
not read: Not read yet.
SK
short-term: Úč POD row 123, Úč MUJ row 39, Úč NUJ row 87 (88 in the 2013 edition) (záväzky z obchodného styku) — The short-term line only. A long-term trade-payables line (Úč POD row 103) is not added. Served as filed: about 2.6% of the figures are negative, mostly micro entities'.
LV
not in the source: The register's file has no such column.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Trade and other payables trade_and_other_payables · balance at period end
The balance-sheet line that combines trade payables with other current payables and accruals, where the filer reports that combined line. Not the same figure as trade_payables.
not in the source: The register's file has no such column.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Property, plant and equipment ppe · balance at period end
Property, plant and equipment (tangible fixed assets), net of accumulated depreciation and impairment, as the balance-sheet line. Whether right-of-use assets are inside it depends on the filer's presentation.
liasse 2033-A 028, net (Immobilisations corporelles) — Simplified model only. The complete model 2050 lists six tangible fixed asset lines with no subtotal, and they are not summed.
balance_sheets.csv fixed_assets (Pamatlīdzekļi kopā) — The total of the form's fixed-assets section: it can hold investment property and right-of-use assets, which a report under IFRS shows on their own lines. The register's file writes 0 where a report has no line, so a zero cannot be told from a line not reported: it is left out, and a missing figure can mean zero or not reported.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Non-current (fixed) assets noncurrent_assets · balance at period end
Total non-current assets: the balance-sheet total of fixed assets (tangible, intangible and financial).
US
not read: US GAAP balance sheets rarely state the total, and the tag that names it is mostly used for long-lived assets by geography; it is not used.
RIK key figure NonCurrentAssets — From a regular balance sheet of the report; a liquidation statement's figure is not read for it. A filed zero is left out, as balance-sheet totals of zero are, so a missing figure can mean zero or not reported.
SE
not read: Not read yet.
SK
Úč POD and Úč MUJ row 2 (neobežný majetok) · Úč NUJ row 1 (neobežný majetok spolu) — Assets also hold accruals (časové rozlíšenie) on the full and non-profit models, so current plus non-current assets can be below total assets.
LV
balance_sheets.csv total_non_current_assets (Ilgtermiņa ieguldījumi kopā) — The register's file writes 0 where a report has no line, so a zero cannot be told from a line not reported: it is left out, and a missing figure can mean zero or not reported.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Current assets current_assets · balance at period end
Total current assets as the balance sheet states it.
liasse 2050 CJ, net (TOTAL (III) actif circulant) · liasse 2033-A 096, net (Total (II)) — French current assets include prepaid expenses (charges constatées d'avance).
BE
rubric 29/58 (Actifs circulants / Vlottende activa) — Includes amounts receivable after more than one year (rubric 29), which the Belgian schema places in current assets.
RIK key figure CurrentAssets — served before this dictionary; section 4
SE
se-gen-base:Omsattningstillgangar — served before this dictionary; section 4
SK
statutory template line 'obežný majetok' — served before this dictionary; section 4
LV
balance-sheet column total_current_assets — served before this dictionary; section 4
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Current liabilities current_liabilities · balance at period end
Total current liabilities (amounts falling due within one year) as the filing states them.
liasse 2051 EG (renvoi 5: dettes et produits constatés d'avance à moins d'un an) — The French balance sheet does not split debts by maturity on its face; this memo line is the filer's own figure for debts and deferred income due within one year, and it excludes provisions. Not on the simplified model 2033-A, which states only debts due after more than one year.
BE
rubric 42/48 (Dettes à un an au plus / Schulden op ten hoogste één jaar) — Accruals and deferred income (rubric 492/3) are outside it.
RIK key figure CurrentLiabilities — served before this dictionary; section 4
SE
se-gen-base:KortfristigaSkulder — served before this dictionary; section 4
SK
the sum of the statutory template's short-term lines — served before this dictionary; section 4
LV
balance-sheet column current_liabilities — served before this dictionary; section 4
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Retained earnings retained_earnings · balance at period end
The retained-earnings line of equity as the filing states it (accumulated profit or loss not distributed). Its composition follows local GAAP: see each market.
US
us-gaap:RetainedEarningsAccumulatedDeficit
TW
ifrs-full:RetainedEarnings (保留盈餘合計) — Includes the legal and special reserves, which Taiwanese filings report inside retained earnings.
JP
jppfs_cor:RetainedEarnings (利益剰余金) · jpigp_cor:RetainedEarningsIFRS — Under Japanese GAAP the total includes the legal retained earnings (利益準備金).
KR
ifrs-full_RetainedEarnings (이익잉여금)
FR
liasse 2051 DH (Report à nouveau) · liasse 2033-A 134 (Report à nouveau) — Profit or loss carried forward only: the legal, statutory and other reserves are separate lines of French equity and are not included.
BE
rubric 14 (Bénéfice (Perte) reporté(e) / Overgedragen winst (verlies)) — Profit or loss carried forward only: reserves (rubric 13) are not included.
DK
fsa:RetainedEarnings (Overført resultat) · ifrs-full:RetainedEarnings — Under Danish GAAP, profit or loss carried forward: statutory reserves and proposed dividends are separate lines.
EE
RIK key figure RetainedEarningsLoss — served before this dictionary; section 4
SE
not read: Not read yet.
SK
statutory template line for retained earnings of prior years — served before this dictionary; section 4
LV
not read: Not read yet.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Depreciation and amortisation depreciation_amortization · flow for the period
Depreciation and amortisation of fixed assets for the period, as one filed line of the income statement or the cash-flow statement's adjustments. Whether impairment is inside it depends on the line: see each market.
US
us-gaap:DepreciationDepletionAndAmortization · us-gaap:DepreciationAndAmortization · us-gaap:DepreciationAmortizationAndAccretionNet — One tag per company: the one covering the most periods, extended by another only where the two agree on every period they share (the rule every US metric uses); after that series' last period it continues under the other tags, once a later 10-K uses one of them. Annual only.
TW
not read: Taiwanese cash-flow statements report depreciation and amortisation as two separate lines; they are not combined.
not read: Korean filers report it in the notes, which the statement API does not carry.
FR
liasse 2052 GA (Dotations aux amortissements sur immobilisations) · liasse 2033-B 254 (Dotations aux amortissements) — Depreciation and amortisation charges; impairment provisions on fixed assets (GB) are not included.
BE
rubric 630 (Amortissements et réductions de valeur sur frais d'établissement, sur immobilisations incorporelles et corporelles) — Includes write-downs (réductions de valeur) of those assets.
DK
fsa:DepreciationAmortisationExpenseAndImpairmentLossesOfPropertyPlantAndEquipmentAndIntangibleAssetsRecognisedInProfitOrLoss (Af- og nedskrivninger) · ifrs-full:DepreciationAndAmortisationExpense — The Danish-GAAP line includes impairment losses.
EE
RIK key figure DepreciationAndImpairmentLossReversal (income statement, scheme 1) — Includes impairment and its reversal. As filed: an expense is negative. From a regular income statement of the report.
SE
not read: Not read yet.
SK
Úč POD row 21, Úč MUJ row 14 (odpisy a opravné položky k dlhodobému majetku) · Úč NUJ costs row 25 (odpisy) — On Úč POD and Úč MUJ the line includes impairment allowances; on Úč NUJ it is depreciation alone.
LV
income_statements.csv by_nature_depreciation_expenses (Vērtības samazinājuma korekcijas) — Value adjustments, so impairment as well as depreciation and amortisation; a positive figure is an expense. Only a report with a by-nature income statement has this line. The register's file writes 0 where a report has no line, so a zero cannot be told from a line not reported: it is left out, and a missing figure can mean zero or not reported.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Interest expense interest_expense · flow for the period
Interest and similar charges for the period, as the filed interest-expense line. Not total finance costs.
US
us-gaap:InterestExpense · us-gaap:InterestExpenseNonoperating — One tag per company, extended by the other only where they agree on every shared period; after that series' last period it continues under the other tag, once a later 10-K uses it (filers moving from InterestExpense to InterestExpenseNonoperating). Some filers tag the expense as a negative number (about 0.9% of US company-periods with the line; Walt Disney from its FY2023 10-K); it is served as filed.
TW
ifrs-full:InterestExpense · tifrs-notes:InterestExpense_n (利息費用) · tifrs-SCF:InterestExpense (the earlier vocabulary's cash-flow adjustment, annual) — The first the report carries, in this order.
JP
jppfs_cor:InterestExpensesNOE (支払利息, non-operating expenses) — Japanese-GAAP statements. IFRS filers report finance costs (金融費用), which is not this metric, and a bank's interest expense is an ordinary expense under another line, which is not read.
KR
not read: Reported in the notes, which the statement API does not carry.
FR
liasse 2052 GR (Intérêts et charges assimilées) — Not on the simplified model 2033-B, which reports only total financial charges. About 0.4% of deposits key the line as a negative number; it is served as filed.
BE
rubric 650 (Charges des dettes / Kosten van schulden) — Full-model filers only: abbreviated and micro models report total financial charges (rubric 65).
DK
not read: Danish filings split interest expense across several lines (group enterprises, other); they are not combined.
EE
not in the source: The register's key-figure file does not carry the line.
income_statements.csv interest_expenses (Procentu maksājumi un tamlīdzīgas izmaksas) — Interest payments and similar costs; a positive figure is an expense. The register's file writes 0 where a report has no line, so a zero cannot be told from a line not reported: it is left out, and a missing figure can mean zero or not reported.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Operating cash flow cash_flow_operating · flow for the period
Net cash from (used in) operating activities, as the cash-flow statement states it.
jpcrp_cor:NetCashProvidedByUsedInOperatingActivitiesSummaryOfBusinessResults and its IFRS and US GAAP twins (the five-year summary) — served before this dictionary; section 4
not in this market's filings: French statutory accounts carry no cash-flow statement.
BE
not in this market's filings: Belgian statutory accounts carry no cash-flow statement.
DK
fsa:CashFlowsFromUsedInOperatingActivities · ifrs-full:CashFlowsFromUsedInOperatingActivities — Annual, as filed. Mostly larger companies; left out of a filing with credit-negative signs.
EE
not in the source: The register's key-figure file holds only the operating result and depreciation of the cash-flow statement, not its total.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Capital expenditure (purchase of PP&E) capex · flow for the period
Cash paid for property, plant and equipment in the period, from the investing section of the cash-flow statement, with the sign the filing gives it. Purchases of intangible assets are not included.
US
us-gaap:PaymentsToAcquirePropertyPlantAndEquipment — Annual only. As filed: the tag is a payment, so a purchase is a positive number, although the 10-K's own statement prints it in brackets as an outflow. A negative value is the filer's own tag and is served as filed, with no free_cash_flow.
TW
ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities (取得不動產、廠房及設備, reports for 2018 on) · tifrs-SCF:AcquisitionOfPropertyPlantAndEquipment (reports for 2013-2017) — Annual only. As filed: Taiwanese statements state the outflow as a negative number, and it is served negative. Do not compare the sign with the US. In 9 of 25,845 annual reports for 2013-2025 the filing itself prints a positive figure on this line (230 print zero); those are served as filed and give no free_cash_flow.
JP
jppfs_cor:PurchaseOfPropertyPlantAndEquipmentInvCF (有形固定資産の取得による支出) · jpigp_cor:PurchaseOfPropertyPlantAndEquipmentInvCFIFRS — Filed as a negative figure, an outflow, and kept so. A combined property-and-intangibles line is not used.
KR
ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities (유형자산의 취득) — Annual, as filed. Only where the consolidated cash-flow statement itself reports the line. The filed amount is usually positive even where the printed statement shows it in brackets; a few filers state it negative.
FR
not in this market's filings
BE
not in this market's filings
DK
fsa:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities · ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities — Annual, as filed: Danish-GAAP reports state the outflow as a negative number, IFRS reports usually a positive one. Left out of a filing with credit-negative signs.
EE
not in the source
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read. The Charities Register's annual return has fields for some of these lines, but it stores a blank as 0, so a zero there cannot be told from a line not reported.
Non-controlling interest minority_interest · balance at period end
The non-controlling (minority) interest as the balance sheet states it, as filed: it can be negative. In the US, equity is usually the parent's share, so this line sits beside it.
US
us-gaap:MinorityInterest · us-gaap:NonredeemableNoncontrollingInterest — The first of these the filing uses, from the filing of the period's total assets. Several minority lines are not added: a filer with more than one has one of them here.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
not read: Not read yet.
BE
not read: Not read yet.
DK
not read: Not read yet.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Temporary (redeemable) equity temporary_equity · balance at period end
Redeemable shares and interests the balance sheet presents between liabilities and equity (temporary or mezzanine equity), at carrying amount.
US
us-gaap:TemporaryEquityCarryingAmountIncludingPortionAttributableToNoncontrollingInterests · us-gaap:TemporaryEquityCarryingAmountAttributableToParent · us-gaap:RedeemableNoncontrollingInterestEquityCarryingAmount · us-gaap:RedeemableNoncontrollingInterestEquityCommonCarryingAmount · us-gaap:RedeemableNoncontrollingInterestEquityPreferredCarryingAmount · us-gaap:RedeemableNoncontrollingInterestEquityOtherCarryingAmount · us-gaap:TemporaryEquityValueExcludingAdditionalPaidInCapital — The first of these the filing uses, from the filing of the period's total assets. A filer's own tag is not read, and lines are not added.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
not read: Not read yet.
BE
not read: Not read yet.
DK
not read: Not read yet.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Land and buildings land_and_buildings · balance at period end
Land and buildings as one filed line of the balance sheet, net.
US
not read: Not read yet.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
not in this market's filings: Land and buildings are two lines of the French form: see land and buildings. They are not summed.
BE
rubric 22 (Terrains et constructions / Terreinen en gebouwen)
DK
fsa:LandAndBuildings · ifrs-full:LandAndBuildings — Where the report states the line on its balance sheet or in its fixed-asset note, undimensioned, at the period end.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Land land · balance at period end
Land as one filed line of the balance sheet, net.
US
not read: Not read yet.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
liasse 2050 AN, net (Terrains) — Complete model only. The simplified model 2033-A has one line for all tangible fixed assets.
BE
not read: Not read yet.
DK
not read: Not read yet.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Buildings buildings · balance at period end
Buildings as one filed line of the balance sheet, net.
US
not read: Not read yet.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
liasse 2050 AP, net (Constructions) — Complete model only.
BE
not read: Not read yet.
DK
not read: Not read yet.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Pension provisions pension_provisions · balance at period end
Provisions for pensions and similar obligations at the period end, as one filed line.
US
not read: Not read yet.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
liasse 2056 4X, end of the year (Provisions pour pensions et obligations similaires) — Complete model, only where the deposit carries the provisions table. A company's pension commitments can also sit off the balance sheet, in the notes, where they are not read.
BE
rubric 160 (Pensions et obligations similaires / Pensioenen en soortgelijke verplichtingen) — Only where the filing states pensions on a line of their own; most filings have one line for all provisions. Not given for small employers (rule: Small employers).
DK
not read: Not read yet.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Cost of materials cost_of_materials · flow for the period
Raw materials, consumables and goods for resale as one filed line of the income statement, after the change in stocks.
US
not read: Not read yet.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
not in this market's filings: Two lines of the French form, before the change in stocks: see purchases_of_goods and purchases_of_materials. They are not summed.
BE
rubric 60 (Approvisionnements et marchandises / Handelsgoederen, grond- en hulpstoffen) — Full model only: abbreviated and micro models show gross margin (rubric 9900) instead.
DK
not read: Not read yet.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Purchases of goods for resale purchases_of_goods · flow for the period
Purchases of goods for resale as one filed line of the income statement, before the change in stocks.
US
not read: Not read yet.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
liasse 2052 FS (Achats de marchandises) · liasse 2033-B 234 (Achats de marchandises)
BE
not read: Not read yet.
DK
not read: Not read yet.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Purchases of materials purchases_of_materials · flow for the period
Purchases of raw materials and other supplies as one filed line of the income statement, before the change in stocks.
US
not read: Not read yet.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
liasse 2052 FU (Achats de matières premières et autres approvisionnements) · liasse 2033-B 238 (Achats de matières premières et autres approvisionnements)
BE
not read: Not read yet.
DK
not read: Not read yet.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Wages and salaries wages_and_salaries · flow for the period
Wages and salaries as one filed line, without social charges where the filing states those apart.
US
not read: Not read yet.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
liasse 2052 FY (Salaires et traitements) · liasse 2033-B 250 (Rémunérations du personnel) — Social charges (FZ, 252) are a line of their own and are not added. A filer whose own accounts print one line for both may have it keyed here whole.
BE
rubric 620 (Rémunérations et avantages sociaux directs / Bezoldigingen en rechtstreekse sociale voordelen) — Full-model filers: it sits in the note on personnel. Rubric 62 is staff_costs. Not given for small employers (rule: Small employers).
DK
fsa:WagesAndSalaries · ifrs-full:WagesAndSalaries — Usually in the note on staff costs; many small filers state only the total (staff_costs). Signs as filed.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Operating taxes operating_taxes · flow for the period
Taxes and duties other than tax on profit, as one filed line of the income statement.
US
not read: Not read yet.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
liasse 2052 FX (Impôts, taxes et versements assimilés) · liasse 2033-B 244 (Impôts, taxes et versements assimilés)
BE
not read: Not read yet.
DK
not read: Not read yet.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Tax on profit income_tax · flow for the period
Tax on the year's profit as one filed line of the income statement. A tax credit or a refund can make it negative where the filing shows it so.
US
not read: Not read yet.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
liasse 2053 HK (Impôts sur les bénéfices) · liasse 2033-B 306 (Impôts sur les bénéfices)
BE
rubric 67/77 (Impôts sur le résultat / Belastingen op het resultaat)
DK
fsa:TaxExpense · fsa:TaxExpenseOnOrdinaryActivities · ifrs-full:IncomeTaxExpenseContinuingOperations — Where a report tags both Danish lines and they differ, the figure is left out. Signs as filed.
EE
not read: Not read yet.
SE
not read: Not read yet.
SK
not read: Not read yet.
LV
not read: Not read yet.
NZC
not read: Not read yet.
Staff costs staff_costs · flow for the period
Total staff costs as one filed line of the income statement: wages, social charges and pensions where the filing states them together. Already served as a core figure in Estonia, Sweden, Slovakia and Latvia; Belgium and Denmark are added here.
US
not read: Not read yet.
TW
not read: Not read yet.
JP
not read: Not read yet.
KR
not read: Not read yet.
FR
not in this market's filings: The French form has no total line for staff costs: see wages_and_salaries.
BE
rubric 62 (Rémunérations, charges sociales et pensions / Bezoldigingen, sociale lasten en pensioenen) — Not given for small employers (rule: Small employers).
DK
fsa:EmployeeBenefitsExpense · ifrs-full:EmployeeBenefitsExpense — Signs as filed.
EE
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4 — Not given for small employers (rule: Small employers).
SE
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4 — Not given for small employers (rule: Small employers).
SK
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4 — Not given for small employers (rule: Small employers).
LV
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4 — Not given for small employers (rule: Small employers).
NZC
not read: Not read yet.
Cash cash · balance at period end
Cash and cash equivalents as the balance sheet states them. Already served as a core figure in every market except France; France is added here.
US
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4
TW
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4
JP
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4
KR
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4
FR
liasse 2050 CF, net (Disponibilités) · liasse 2033-A 084, net (Disponibilités) — Cash at bank and in hand; marketable securities (valeurs mobilières de placement) are not included, as in Belgium (rubric 54/58).
BE
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4
DK
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4
EE
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4
SE
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4
SK
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4
LV
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4
NZC
the market's own mapping (section 4 of /fundamentals/methodology) — served before this dictionary; section 4
