Specification

Document Structure

Every SFRS filing has four required sections:

{
  "sfrs": { },      // Schema version and metadata
  "filing": { },    // Entity, period, framework
  "facts": { },     // All financial data
  "dimensions": { } // Optional segment breakdowns
}

Key Design Decisions

Flat Facts Object

No nested taxonomies. Just canonical keys in a flat object:

{
  "facts": {
    "revenue": { "value": 4850000000, "unit": "USD", "decimals": -6 },
    "netIncome": { "value": 648000000, "unit": "USD", "decimals": -6 }
  }
}

Compare to XBRL where the same data requires linkbases, contexts, units, and presentation trees.

Units Travel With Values

Every fact carries its own unit and precision. No separate unit definitions to cross-reference:

{
  "revenue": {
    "value": 4850000000,
    "unit": "USD",
    "decimals": -6
  }
}

The decimals field indicates precision:

Negative values = rounded (e.g., -6 = millions)
Positive values = decimal places (e.g., 2 = cents)

LEI as Primary Identifier

Legal Entity Identifier (ISO 17442) is the primary entity identifier. It's already required for most filers globally. Jurisdiction-specific IDs (CIK, etc.) are optional.

{
  "entity": {
    "lei": "5493001KJTIIGC8Y1R12",
    "name": "Acme Technology Corporation",
    "jurisdiction": "US-DE",
    "cik": "0001234567"
  }
}

Dimensions Are Simple

Segment breakdowns are just nested facts:

{
  "dimensions": {
    "revenueBySegment": {
      "axis": "segment",
      "members": [
        {
          "name": "Cloud Services",
          "facts": {
            "revenue": { "value": 2180000000, "unit": "USD", "decimals": -6 }
          }
        },
        {
          "name": "Enterprise Software",
          "facts": {
            "revenue": { "value": 1890000000, "unit": "USD", "decimals": -6 }
          }
        }
      ]
    }
  }
}

Extensions Require Pre-Approval

Every extension must have a regulator-issued approval ID:

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

No approval ID = validation failure. Period.

Supported Frameworks

Framework	Description
US-GAAP	United States Generally Accepted Accounting Principles
IFRS	International Financial Reporting Standards
UK-GAAP	United Kingdom GAAP
DE-HGB	German Commercial Code
JP-GAAP	Japanese GAAP
AU-AASB	Australian Accounting Standards

Submission Types

Standard SEC form types are supported:

10-K - Annual report
10-Q - Quarterly report
8-K - Current report
20-F - Annual report (foreign private issuers)
6-K - Report of foreign private issuer

Specification

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