Schema Reference

Complete reference for the SFRS v0.1 JSON Schema.

Root Object

Field	Type	Required	Description
`sfrs`	object	Yes	Schema version and metadata
`filing`	object	Yes	Entity, period, and framework
`facts`	object	Yes	All financial facts
`dimensions`	object	No	Segment breakdowns
`notes`	object	No	Footnote disclosures
`extensions`	object	No	Pre-approved extensions

sfrs Object

{
  "sfrs": {
    "version": "0.1",
    "generatedAt": "2025-03-15T14:30:00Z",
    "generator": "Your Filing Tool v1.0",
    "checksum": "sha256:a3f2b8c9..."
  }
}

Field	Type	Required	Description
`version`	string	Yes	Must be `"0.1"`
`generatedAt`	string	Yes	ISO 8601 timestamp
`generator`	string	No	Software that created the filing
`checksum`	string	No	SHA-256 hash of facts object

filing.entity Object

{
  "entity": {
    "lei": "5493001KJTIIGC8Y1R12",
    "name": "Acme Technology Corporation",
    "jurisdiction": "US-DE",
    "fiscalYearEnd": "--12-31",
    "cik": "0001234567",
    "ticker": "ACME",
    "exchange": "XNAS"
  }
}

Field	Type	Required	Pattern	Description
`lei`	string	Yes	`^[A-Z0-9]{20}$`	Legal Entity Identifier (ISO 17442)
`name`	string	Yes	-	Legal entity name
`jurisdiction`	string	Yes	`^[A-Z]{2}(-[A-Z0-9]{1,3})?$`	ISO 3166 country/subdivision
`fiscalYearEnd`	string	No	`^--[0-9]{2}-[0-9]{2}$`	Month-day (e.g., `--12-31`)
`cik`	string	No	`^[0-9]{10}$`	SEC Central Index Key
`ticker`	string	No	`^[A-Z]{1,5}$`	Stock ticker symbol
`exchange`	string	No	-	MIC code of primary exchange

filing.period Object

Either instant or duration is required:

// Instant (balance sheet date)
{ "period": { "instant": "2024-12-31" } }

// Duration (income statement period)
{
  "period": {
    "duration": {
      "start": "2024-01-01",
      "end": "2024-12-31"
    }
  }
}

filing.auditor Object

{
  "auditor": {
    "name": "Big Four LLP",
    "pcaobId": "1234",
    "opinion": "unqualified",
    "opinionDate": "2025-02-28"
  }
}

Field	Type	Description
`name`	string	Audit firm name
`pcaobId`	string	PCAOB registration number
`opinion`	enum	`unqualified`, `qualified`, `adverse`, `disclaimer`
`opinionDate`	string	Date of audit opinion (YYYY-MM-DD)

Fact Object

Every fact has this structure:

{
  "revenue": {
    "value": 4850000000,
    "unit": "USD",
    "decimals": -6,
    "confidence": "exact",
    "source": "Note 2"
  }
}

Field	Type	Required	Description
`value`	number/string/boolean/null	Yes	The fact value
`unit`	string	No	ISO 4217 currency or unit
`decimals`	integer	No	Precision (-10 to 10)
`periodOverride`	object	No	Override filing period
`confidence`	enum	No	`exact`, `estimated`, `restated`
`source`	string	No	Reference to source

decimals Field

Value	Meaning	Example
`-6`	Millions	4,850,000,000 shown as 4850
`-3`	Thousands	4,850,000 shown as 4850
`0`	Whole numbers	Exact integer
`2`	Cents	3.24 (two decimal places)

Dimension Object

{
  "dimensions": {
    "revenueBySegment": {
      "axis": "segment",
      "members": [
        {
          "name": "Cloud Services",
          "facts": {
            "revenue": { "value": 2180000000, "unit": "USD", "decimals": -6 }
          }
        }
      ]
    }
  }
}

Field	Type	Required	Description
`axis`	string	Yes	Dimension type (segment, geography, product)
`members`	array	Yes	Array of dimension members
`members[].name`	string	Yes	Member name
`members[].facts`	object	Yes	Facts for this member

Extension Object

{
  "extensions": {
    "cryptoAssetsHeld": {
      "extensionApprovalId": "EXT-SEC-2025-000123",
      "definition": "Digital assets held at fair value",
      "parentConcept": "otherNoncurrentAssets",
      "value": { "value": 50000000, "unit": "USD", "decimals": -6 }
    }
  }
}

Field	Type	Required	Pattern	Description
`extensionApprovalId`	string	Yes	`^EXT-[A-Z]{2,4}-[0-9]{4}-[0-9]{6}$`	Regulator approval ID
`definition`	string	Yes	-	Human-readable definition
`parentConcept`	string	No	-	Nearest standard SFRS concept
`value`	object	Yes	-	The fact value

Schema Reference

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