About filings.xbrl.org

filings.xbrl.org is a repository of Inline XBRL filings that have been prepared under the European Single Electronic Format (ESEF) mandate. Its purpose is to:

What information is available?

For each filing we provide:

The index of filings is also available in JSON format at https://filings.xbrl.org/index.json, allowing you to access data in the repository programmatically. Please note that the format of this file is not finalised, and it is likely that its structure will change over time.

What is it for?

All new regulatory filing arrangements take some time to settle in. The ESEF filing mandate represents a significant change for European public companies and PIEs and because of the federated structures involved in ESEF, there will undoubtedly need to be improvements made throughout the information supply chain.

XBRL International hopes that making this information more readily accessible will help ensure that these improvements will happen as quickly as possible, and in particular to help:

Why the focus on ESEF?

We expect that the ESEF mandate will be closely studied by other regulators around the world as corporate reporting (including ESG reporting) shifts to a digital-first approach.

We expect that, as long as this initial experiment is successful, that filings.xbrl.org will be expanded to provide similar services for other publicly accessible XBRL data.

Missing filings

Although we aim to include as many filings as possible, the repository is not complete.

In some cases, technical errors in a filing prevent us from providing the viewer and xBRL-JSON outputs. In other cases, the format of the filing is such that we cannot automatically determine the LEI and filing date to which it relates, and the filing will be excluded from the index altogether.

Performance

Some filings in this repository can be slow to open in a browser. This is typically because the Inline XBRL report has been created using automated PDF-to-HTML conversion software. Such software produces a document which faithfully reproduces the appearance of a PDF document, but the resulting HTML is often extremely inefficient, leading to large file sizes and slow rendering times.

We expect this to improve over time, as software improves, and preparers start to target the Inline XBRL format directly, rather than converting from PDF.

Index structure

The index is structured by LEI, then reporting date, filing system (currently only ESEF) and country. In some cases there are multiple reports within that structure. This is typically due to reports being provided in multiple languages, but it may also be due to the submission of amended reports. Where there are multiple reports, these are put into separate, numbered sub-directories. We do not attempt to capture the relationship between such sets of reports, as OAMs do not make this information available in a consistent manner.

Nothing should be inferred from the numbers assigned to the reports; it reflects the order in which it was added to the index, which may not match the order in which they were filed.

Languages

The language(s) shown for a filing is based on the tagging of any text facts within the report.

Report dates

The date shown for a filing is inferred from the facts tagged within the report.

"Added" date

The "added" column shows the date on which the filing was added to our index. Although we try to keep our index as up-to-date as possible, there may be a significant delay between a filing being submitted to the Officially Appointed Mechanism (OAM) and it being added to our index.

Validation errors and warnings

Many of the filings in the index have validation errors and warnings.

Validation errors indicate that the report does not conform to the relevant XBRL specifications and as such cannot be expected to open reliably if at all in XBRL software. For now, we have chosen to include these filings where possible in order to assist with identifying and fixing the problems.

Validation warnings are generally a result of failing to comply with XBRL Formula Rules defined in the ESEF taxonomy.

Please note that beyond applying the XBRL Formula Rules defined in the ESEF taxonomy, we have not attempt to validate rules in the ESEF Reporting Manual, or any country-specific rules that may be applicable.

Sources

We have tried to source filings from the Officially Appointed Mechanism (OAM) wherever possible. The sources we have used are documented below:

Country Source
Austria OeKB (Oesterreichische Kontrollbank AG)
Belgium The Financial Services and Markets Authority
Bulgaria Financial Supervision Commission
Croatia The Croatian Financial Services Supervisory Agency (Hanfa)
Cyprus Cyprus Stock Exchange
Czech Republic Czech National Bank
Denmark Danish Business Authority (Virk)
Estonia Finantsinspektsioon (Estonian financial supervisor)
France Info-Financiere
Finland Nasdaq, Inc.
Greece Athens Exchange Group
Hungary Central Bank of Hungary (MNB)
Italy 1Info
Latvia The Central Storage of Regulated Information
Lithuania Nasdaq, Inc.
Luxembourg Luxembourg Stock Exchange
Malta Malta Stock Exchange
Netherlands The Dutch Authority for the Financial Markets (AFM)
Portugal Portuguese Securities Market Commission (CMVM)
Slovenia Ljubljana Stock Exchange
Spain Comisión Nacional del Mercado de Valores (CNMV)
Sweden Finansinspektionen
UK Financial Conduct Authority

Missing data

Unfortunately, there are a number of countries where ESEF filings are not made available in a way that allows us to reliably discover and download them, or where we have not been able to locate a source at all. These countries include:

If you can help us access data for these countries, please get in touch.

Mailing list

If you would like to stay informed of new developments in the repository, or would like to suggest and discuss potential new features, please join our filings.xbrl.org mailing list.

Acknowledgements

This service uses the Open Source Inline XBRL Viewer from Workiva. We are very grateful to Workiva for supporting the development of this viewer. The xBRL-JSON outputs are provided by the Arelle XBRL processor.

Terms of use

At present, there are no restrictions on the ways that the data can be used.

Contact

If you have any questions about the contents of this repository, please contact filings@xbrl.org.