The Financial Reporting Classification Framework (FRCF)

Filing classifications and report names often vary significantly across European jurisdictions, making it difficult to find and compare equivalent documents from different countries.

To solve this, we created the Financial Reporting Classification Framework (FRCF), an open, hierarchical system designed to harmonize all regulatory disclosures. The framework is built on a three-tiered structure:

11 Disclosure Types: Broad functional categories like "Financial Reporting & Information" or "ESG Information". Available via the /filing-categories/ endpoint.

39 Report Types: Specific categories of reports, such as "Annual Report" or "Earnings Release".

109 Publication Types: The most granular document types, like "Annual Financial Reports/Statements" or "Semi-Annual Reports". Available via the /filing-types/ endpoint.

By mapping thousands of original, country-specific filing names to this single, consistent standard, our API allows you to search for and analyze document types with confidence, regardless of their origin.

Accessing Filing Categories (Disclosure Types)

You can retrieve the high-level taxonomy of the 11 standardized Disclosure Types by making a GET request to the /filing-categories/ endpoint. These categories represent the broadest functional classification of a document.

Example: Category Response

{
    "count": 11,
    "results": [
        { "id": 1, "name": "Financial Reporting & Information", "sort_order": 0 },
        { "id": 9, "name": "ESG Information", "sort_order": 0 }
    ]
}

Accessing Filing Types via the API

You can retrieve a complete, paginated list of all 109 standardized Publication Types by making a GET request to the /filing-types/ endpoint. As the framework is refined, this endpoint will always provide the most up-to-date list of available types.

Filtering & Search

Filter by Category: You can list only the types belonging to a specific Disclosure Type using the category query parameter (e.g., /filing-types/?category=1).

Search: You can search for types by name or code using the search query parameter (e.g., /filing-types/?search=Annual).

The response for each type includes a unique code (e.g., "10-K"), a human-readable name, a detailed description, and the full nested Category object.

Example: API Response Format

{
    "count": 109,
    "next": "https://api.financialreports.eu/filing-types/?page=2",
    "previous": null,
    "results": [
        {
            "id": 1,
            "code": "10-K",
            "name": "Annual Report",
            "description": "A detailed yearly report covering a company's financial activities and performance.",
            "category": {
                "id": 1,
                "name": "Financial Reporting & Information",
                "sort_order": 0
            }
        },
        {
            "id": 45,
            "code": "DIV",
            "name": "Notice of Dividend Amount",
            "description": "Announcements detailing proposed or declared dividend amounts, types (e.g. cash or scrip), and payment schedules.",
            "category": {
                "id": 7,
                "name": "Equity Information",
                "sort_order": 0
            }
        }
    ]
}

🔗 Official Resources & Methodology

For a complete understanding of our classification system, please refer to the following official resources.

Live Filing Types List: A searchable, up-to-date list of all Publication Types with definitions.

FRCF Framework Overview: A high-level introduction to the framework, its principles, and a visual "Periodic Table" of all disclosures.

Full Methodology (PDF): The complete methodology document detailing the framework's principles, governance, and definitions for every disclosure category.

The Financial Reporting Classification Framework (FRCF)