Schema Reference

Field-level reference for the canonical SFRS v2 filing model and its legacy compatibility surface.

This page documents the canonical SFRSV2Filing surface first.

If you are working against the older statement-shaped model, treat it as legacy compatibility and prefer the downloadable examples rather than using it as the design source.

Root Object

Field	Type	Required	Description
`document`	object	Yes	Canonical filing metadata
`entity`	object	Yes	Reporting entity and identifiers
`taxonomyRefs`	array	Yes	Referenced taxonomies
`contexts`	array	Yes	Context definitions used by facts
`units`	array	Yes	Reusable unit definitions
`facts`	array	Yes	Canonical facts
`footnotes`	array	No	Fact-linked footnotes
`relationships`	array	No	Semantic relationships
`extensions`	array	No	Extension metadata
`views`	object	No	Derived convenience views

`document`

{
  "document": {
    "version": "2.0.0",
    "documentType": "filing",
    "profile": "sec-us-gaap-annual",
    "jurisdiction": "US-SEC",
    "sourceFormat": "xbrl",
    "createdAt": "2026-03-10T00:00:00Z",
    "generatedBy": "example-app"
  }
}

Field	Type	Required	Description
`version`	string	Yes	Canonical schema version, currently `2.0.0`
`documentType`	string	Yes	Currently `filing`
`profile`	string	Yes	Filing profile such as `sec-us-gaap-annual`
`jurisdiction`	string	No	Jurisdiction marker such as `US-SEC`
`sourceFormat`	string	No	`sfrs-json`, `xbrl`, `ixbrl`, `manual`, or `api`
`sourceUri`	string	No	Source location if known
`createdAt`	string	Yes	ISO timestamp
`generatedBy`	string	No	Generator or importer name
`checksum`	string	No	Optional document checksum

`entity`

{
  "entity": {
    "name": "Acme Corporation",
    "jurisdiction": "US-DE",
    "identifiers": [
      { "scheme": "cik", "value": "0001234567" },
      { "scheme": "lei", "value": "5493001KJTIIGC8Y1R12" }
    ]
  }
}

Field	Type	Required	Description
`name`	string	Yes	Legal entity name
`jurisdiction`	string	No	Entity jurisdiction
`identifiers`	array	Yes	One or more identifier objects

Each identifier contains:

Field	Type	Required	Description
`scheme`	string	Yes	`lei`, `cik`, `isin`, `ticker`, or `local`
`value`	string	Yes	Identifier value

`taxonomyRefs`

{
  "taxonomyRefs": [
    {
      "name": "us-gaap",
      "version": "2025",
      "namespace": "http://fasb.org/us-gaap/2025"
    }
  ]
}

Field	Type	Required	Description
`name`	string	Yes	Taxonomy name
`version`	string	Yes	Taxonomy version
`namespace`	string	No	Namespace URI
`entryPoint`	string	No	Entry point URI

`contexts`

{
  "id": "c_duration_2024",
  "entityIdentifier": "0001234567",
  "period": {
    "startDate": "2024-01-01",
    "endDate": "2024-12-31"
  },
  "dimensions": [
    {
      "axis": "us-gaap:StatementBusinessSegmentsAxis",
      "member": "us-gaap:CloudServicesMember"
    }
  ]
}

Field	Type	Required	Description
`id`	string	Yes	Context ID
`entityIdentifier`	string	No	Entity ID used in source filing
`period`	object	Yes	Instant or duration period
`dimensions`	array	No	Explicit or typed dimensions

period may contain:

instant
startDate
endDate

Each dimension may contain:

axis
member
typedValue

`units`

{
  "id": "u_usd",
  "measures": ["iso4217:USD"]
}

Field	Type	Required	Description
`id`	string	Yes	Unit ID
`measures`	array	Yes	Unit measures
`divideBy`	array	No	Denominator measures for compound units

`facts`

{
  "id": "f_revenue",
  "concept": "us-gaap:RevenueFromContractWithCustomerExcludingAssessedTax",
  "contextRef": "c_duration_2024",
  "unitRef": "u_usd",
  "value": 25000000,
  "decimals": -3
}

Field	Type	Required	Description
`id`	string	Yes	Fact ID
`concept`	string	Yes	Qualified concept name
`contextRef`	string	Yes	Referenced context ID
`unitRef`	string	No	Referenced unit ID
`value`	primitive or null	No	Fact value
`decimals`	number	No	Declared decimals
`precision`	number	No	Declared precision
`nil`	boolean	No	Nil marker
`language`	string	No	Language for text facts

`footnotes`

{
  "id": "fn_revenue",
  "factRefs": ["f_revenue"],
  "language": "en",
  "content": "Revenue reflects product and services contracts recognized during fiscal year 2024."
}

Field	Type	Required	Description
`id`	string	Yes	Footnote ID
`factRefs`	array	Yes	Referenced fact IDs
`language`	string	No	Language tag
`content`	string	Yes	Footnote text

`relationships`

{
  "arcrole": "calculation",
  "from": "f_liabilities",
  "to": "f_assets",
  "weight": 1
}

Field	Type	Required	Description
`arcrole`	string	Yes	Relationship type
`from`	string	Yes	Source node
`to`	string	Yes	Target node
`order`	number	No	Ordering hint
`weight`	number	No	Calculation weight

Profiles

The current prerelease profile registry includes:

sec-us-gaap-annual
ifrs-esef-annual

Profiles are used by validation, export, and package creation.

Legacy Compatibility

Legacy v1 filings are still accepted in parts of the API and codebase, but they are no longer the primary schema reference.

If you need examples for that shape, use:

Schema Reference

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