filings.xbrl.org is a repository of Inline XBRL filings that have been prepared under the European Single Electronic Filing (ESEF) mandate. Its purpose is to:
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.
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:
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.
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.
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.
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.
The language(s) shown for a filing is based on the tagging of any text facts within the report.
The date shown for a filing is inferred from the facts tagged within the report.
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.
We have tried to source filings from the Officially Appointed Mechanism (OAM) wherever possible. In some cases, OAMs have not published filings in a way that we can access, and we have used an alternative official source. The sources we have used are documented below:
|Austria||OeKB (Oesterreichische Kontrollbank AG)|
|Belgium||The Financial Services and Markets Authority|
|Croatia||The Croatian Financial Services Supervisory Agency (Hanfa)|
|Czech Republic||Czech National Bank|
|Denmark||Danish Business Authority (Virk)|
|Estonia||Finantsinspektsioon (Estonian financial supervisor)|
|Hungary||Central Bank of Hungary (MNB)|
|Latvia||The Central Storage of Regulated Information|
|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)|
|UK||Financial Conduct Authority|
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.
At present, there are no restrictions on the ways that the data can be used.